J. Front Retailing Ratios and Metrics

Market cap in millions JPY. Fiscal year is March - February.

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 5, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022	Feb '21 Feb 28, 2021
Market Capitalization	612,103	499,234	389,601	331,274	251,915	266,301
Market Cap Growth	13.98%	28.14%	17.61%	31.50%	-5.40%	-11.31%
Enterprise Value	933,314	777,715	709,873	730,155	685,817	728,055
Last Close Price	2463.00	1905.84	1409.84	1171.41	868.00	890.49
PE Ratio	21.41	12.05	13.02	23.27	58.30	-
Forward PE	20.19	14.43	13.43	15.56	19.29	33.62
PS Ratio	1.35	1.13	0.96	0.92	0.76	0.84
PB Ratio	1.47	1.18	0.99	0.89	0.70	0.73
P/TBV Ratio	1.57	1.26	1.04	0.95	0.74	0.77
P/FCF Ratio	12.15	6.99	4.66	5.83	5.72	6.38
P/OCF Ratio	9.30	5.82	4.30	5.06	5.05	4.72
PEG Ratio	-	5.35	5.35	5.35	5.35	5.35
EV/Sales Ratio	2.06	1.76	1.74	2.03	2.07	2.28
EV/EBITDA Ratio	9.85	7.74	7.76	9.69	11.53	17.07
EV/EBIT Ratio	19.13	14.17	15.78	27.80	69.73	-
EV/FCF Ratio	18.52	10.89	8.49	12.85	15.57	17.44
Debt / Equity Ratio	0.82	0.86	0.92	1.12	1.39	1.55
Debt / EBITDA Ratio	3.64	3.62	3.98	5.49	8.44	13.20
Debt / FCF Ratio	6.77	5.09	4.36	7.28	11.40	13.48
Net Debt / Equity Ratio	0.74	0.73	0.74	1.01	1.13	1.19
Net Debt / EBITDA Ratio	3.29	3.07	3.20	4.96	6.88	10.18
Net Debt / FCF Ratio	6.13	4.32	3.50	6.58	9.28	10.40
Asset Turnover	0.40	0.39	0.36	0.31	0.27	0.26
Inventory Turnover	17.05	16.46	13.17	12.94	11.08	9.27
Quick Ratio	0.61	0.62	0.65	0.53	0.59	0.62
Current Ratio	0.71	0.71	0.74	0.64	0.68	0.70
Return on Equity (ROE)	6.97%	10.16%	7.90%	3.89%	1.09%	-6.92%
Return on Assets (ROA)	2.61%	3.01%	2.52%	1.42%	0.50%	-0.39%
Return on Invested Capital (ROIC)	4.32%	5.76%	4.59%	2.93%	0.80%	-0.94%
Return on Capital Employed (ROCE)	5.90%	6.70%	5.70%	3.30%	1.20%	-0.90%
Earnings Yield	4.75%	8.30%	7.68%	4.30%	1.71%	-9.84%
FCF Yield	8.23%	14.30%	21.47%	17.16%	17.48%	15.68%
Dividend Yield	2.20%	2.73%	2.55%	2.65%	3.34%	3.03%
Payout Ratio	49.37%	26.19%	27.95%	55.01%	193.20%	-
Buyback Yield / Dilution	2.78%	1.37%	-0.02%	-0.11%	-0.03%	-0.01%
Total Shareholder Return	5.03%	4.10%	2.54%	2.54%	3.31%	3.02%

Updated Nov 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.