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	2016 - 2020
Period Ending	Jun '25 Jun 26, 2025	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	2016 - 2020
Market Capitalization	521,324	499,234	389,601	331,274	251,915	266,301	Upgrade
Market Cap Growth	28.14%	28.14%	17.61%	31.50%	-5.40%	-11.31%	Upgrade
Enterprise Value	843,514	777,715	709,873	730,155	685,817	728,055	Upgrade
Last Close Price	2059.00	1948.00	1441.02	1197.32	887.20	910.18	Upgrade
PE Ratio	12.86	12.05	13.02	23.27	58.30	-	Upgrade
Forward PE	16.16	14.43	13.43	15.56	19.29	33.62	Upgrade
PS Ratio	1.18	1.13	0.96	0.92	0.76	0.84	Upgrade
PB Ratio	1.23	1.18	0.99	0.89	0.70	0.73	Upgrade
P/TBV Ratio	1.32	1.26	1.04	0.95	0.74	0.77	Upgrade
P/FCF Ratio	7.30	6.99	4.66	5.83	5.72	6.38	Upgrade
P/OCF Ratio	6.08	5.82	4.30	5.06	5.05	4.72	Upgrade
PEG Ratio	-	5.35	5.35	5.35	5.35	5.35	Upgrade
EV/Sales Ratio	1.91	1.76	1.74	2.03	2.07	2.28	Upgrade
EV/EBITDA Ratio	8.31	7.74	7.76	9.69	11.53	17.07	Upgrade
EV/EBIT Ratio	15.07	14.17	15.78	27.80	69.73	-	Upgrade
EV/FCF Ratio	11.81	10.89	8.49	12.85	15.57	17.44	Upgrade
Debt / Equity Ratio	0.86	0.86	0.92	1.12	1.39	1.55	Upgrade
Debt / EBITDA Ratio	3.62	3.62	3.98	5.49	8.44	13.20	Upgrade
Debt / FCF Ratio	5.09	5.09	4.36	7.28	11.40	13.48	Upgrade
Asset Turnover	0.39	0.39	0.36	0.31	0.27	0.26	Upgrade
Inventory Turnover	16.46	16.46	13.17	12.94	11.08	9.27	Upgrade
Quick Ratio	0.62	0.62	0.65	0.53	0.59	0.62	Upgrade
Current Ratio	0.71	0.71	0.74	0.64	0.68	0.70	Upgrade
Return on Equity (ROE)	10.16%	10.16%	7.90%	3.89%	1.09%	-6.92%	Upgrade
Return on Assets (ROA)	3.01%	3.01%	2.52%	1.42%	0.50%	-0.39%	Upgrade
Return on Capital (ROIC)	4.44%	4.44%	3.64%	1.99%	0.69%	-0.53%	Upgrade
Return on Capital Employed (ROCE)	6.70%	6.70%	5.70%	3.30%	1.20%	-	Upgrade
Earnings Yield	7.95%	8.30%	7.68%	4.30%	1.71%	-9.84%	Upgrade
FCF Yield	13.70%	14.30%	21.47%	17.16%	17.48%	15.68%	Upgrade
Dividend Yield	2.65%	2.67%	2.50%	2.59%	3.27%	2.97%	Upgrade
Payout Ratio	26.19%	26.19%	27.95%	55.01%	193.20%	-	Upgrade
Buyback Yield / Dilution	1.37%	1.37%	-0.02%	-0.11%	-0.03%	-0.01%	Upgrade
Total Shareholder Return	4.13%	4.04%	2.48%	2.48%	3.24%	2.95%	Upgrade

Updated Dec 25, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.