J. Front Retailing Co., Ltd. (TYO:3086)

J. Front Retailing Cash Flow Statement

Financials in millions JPY. Fiscal year is March - February.

Operating Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 31, 2026	Feb 28, 2026	Feb 28, 2025	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022
Net Income	27,496	44,515	55,785	41,343	16,873	6,190
Depreciation & Amortization	44,158	44,290	45,593	46,492	49,107	49,629
Loss (Gain) From Sale of Assets	2,359	2,759	5,248	2,855	7,231	196
Loss (Gain) From Sale of Investments	-	-	-	-	-	-2,133
Loss (Gain) on Equity Investments	-1,079	-996	-1,074	-1,532	-2,161	-1,364
Other Operating Activities	6,691	-17,400	-7,113	-3,314	-6,729	-3,317
Change in Accounts Receivable	-3,003	1,343	-16,567	-13,010	-16,898	-536
Change in Inventory	-88	-1,467	2,530	3,748	-2,185	5,904
Change in Accounts Payable	-3,641	-1,962	11,157	18,001	17,599	-4,159
Change in Other Net Operating Assets	2,324	-4,090	-9,747	-3,891	2,643	-544
Operating Cash Flow	77,196	66,992	85,812	90,692	65,480	49,866
Operating Cash Flow Growth	9.39%	-21.93%	-5.38%	38.50%	31.31%	-11.70%

Investing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 31, 2026	Feb 28, 2026	Feb 28, 2025	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022
Capital Expenditures	-15,173	-14,157	-14,412	-7,030	-8,641	-5,820
Sale of Property, Plant & Equipment	1,910	3,445	182	241	190	492
Cash Acquisitions	-	-	-6,220	-	-207	-
Divestitures	-	-	-	-	-	3,479
Sale (Purchase) of Intangibles	-4,026	-4,561	-2,574	-2,863	-	-
Investment in Securities	-9,862	-45	-4,942	20,294	126	-257
Other Investing Activities	-521	164	-342	2,787	-4,839	-3,183
Investing Cash Flow	-32,269	-15,154	-28,308	13,429	-13,371	-5,289

Financing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 31, 2026	Feb 28, 2026	Feb 28, 2025	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022
Long-Term Debt Issued	-	29,849	8,500	3,400	5,500	29,867
Total Debt Issued	45,863	29,849	8,500	3,400	5,500	29,867
Short-Term Debt Repaid	-	-15,000	-	-9,100	-39,002	-54,998
Long-Term Debt Repaid	-	-28,430	-32,430	-29,530	-35,150	-17,150
Total Debt Repaid	-72,687	-43,430	-32,430	-38,630	-74,152	-72,148
Net Debt Issued (Repaid)	-26,824	-13,581	-23,930	-35,230	-68,652	-42,281
Repurchase of Common Stock	-14,514	-15,073	-11,575	-8	-9	-32
Common Dividends Paid	-13,357	-14,343	-10,847	-8,362	-7,832	-8,348
Other Financing Activities	-2,102	-27,785	-27,649	-29,146	-29,201	-29,731
Financing Cash Flow	-56,797	-70,782	-74,001	-72,746	-105,694	-80,392

Net Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 31, 2026	Feb 28, 2026	Feb 28, 2025	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022
Foreign Exchange Rate Adjustments	207	67	130	92	181	168
Miscellaneous Cash Flow Adjustments	3	-	-1	-	-	-
Net Cash Flow	-11,660	-18,877	-16,368	31,467	-53,404	-35,647

Free Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 31, 2026	Feb 28, 2026	Feb 28, 2025	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022
Free Cash Flow	62,023	52,835	71,400	83,662	56,839	44,046
Free Cash Flow Growth	14.55%	-26.00%	-14.66%	47.19%	29.04%	5.52%
Free Cash Flow Margin	14.07%	11.87%	16.16%	20.55%	15.80%	13.29%
Free Cash Flow Per Share	249.04	210.73	276.04	319.00	216.76	168.16
Levered Free Cash Flow	42,299	41,404	65,508	69,538	48,841	45,502
Unlevered Free Cash Flow	46,336	45,086	68,013	72,246	51,805	48,761

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May 31, 2026	Feb 28, 2026	Feb 28, 2025	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022
Cash Interest Paid	6,257	6,020	4,223	4,803	5,172	5,808
Cash Income Tax Paid	11,573	17,198	6,695	2,799	6,199	2,401
Change in Working Capital	-4,408	-6,176	-12,627	4,848	1,159	665

Data Source: S&P Global Market Intelligence Last updated: May 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 1, 2026

Data Sources Report a data error