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 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 17, 2026	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Market Capitalization	618,400	641,180	499,234	389,601	331,274	251,915
Market Cap Growth	27.44%	28.43%	28.14%	17.61%	31.50%	-5.40%
Enterprise Value	931,412	962,391	777,715	709,873	730,155	685,817
Last Close Price	2487.00	2580.00	1905.84	1409.84	1171.41	868.00
PE Ratio	22.05	22.67	12.05	13.02	23.27	58.30
Forward PE	20.39	21.45	14.43	13.43	15.56	19.29
PS Ratio	1.39	1.44	1.13	0.96	0.92	0.76
PB Ratio	1.44	1.50	1.18	0.99	0.89	0.70
P/TBV Ratio	1.55	1.61	1.26	1.04	0.95	0.74
P/FCF Ratio	11.70	12.14	6.99	4.66	5.83	5.72
P/OCF Ratio	9.23	9.57	5.82	4.30	5.06	5.05
PEG Ratio	-	5.35	5.35	5.35	5.35	5.35
EV/Sales Ratio	2.09	2.16	1.76	1.74	2.03	2.07
EV/EBITDA Ratio	9.88	10.31	7.74	7.76	9.69	11.53
EV/EBIT Ratio	18.62	19.63	14.17	15.78	27.80	69.73
EV/FCF Ratio	17.63	18.22	10.89	8.49	12.85	15.57
Debt / Equity Ratio	0.79	0.79	0.86	0.92	1.12	1.39
Debt / EBITDA Ratio	3.61	3.61	3.62	3.98	5.49	8.44
Debt / FCF Ratio	6.37	6.37	5.09	4.36	7.28	11.40
Net Debt / Equity Ratio	0.70	0.70	0.73	0.74	1.01	1.13
Net Debt / EBITDA Ratio	3.22	3.22	3.07	3.20	4.96	6.88
Net Debt / FCF Ratio	5.69	5.69	4.32	3.50	6.58	9.28
Asset Turnover	0.39	0.39	0.39	0.36	0.31	0.27
Inventory Turnover	17.15	17.15	16.46	13.17	12.94	11.08
Quick Ratio	0.59	0.59	0.62	0.65	0.53	0.59
Current Ratio	0.70	0.70	0.71	0.74	0.64	0.68
Return on Equity (ROE)	6.60%	6.60%	10.16%	7.90%	3.89%	1.09%
Return on Assets (ROA)	2.66%	2.66%	3.01%	2.52%	1.42%	0.50%
Return on Invested Capital (ROIC)	4.25%	4.23%	5.76%	4.59%	2.93%	0.80%
Return on Capital Employed (ROCE)	6.00%	6.00%	6.70%	5.70%	3.30%	1.20%
Earnings Yield	4.57%	4.41%	8.30%	7.68%	4.30%	1.71%
FCF Yield	8.54%	8.24%	14.30%	21.47%	17.16%	17.48%
Dividend Yield	2.24%	2.09%	2.73%	2.55%	2.65%	3.34%
Payout Ratio	50.71%	50.71%	26.19%	27.95%	55.01%	193.20%
Buyback Yield / Dilution	3.07%	3.07%	1.37%	-0.02%	-0.11%	-0.03%
Total Shareholder Return	5.31%	5.16%	4.10%	2.54%	2.54%	3.31%

Updated Feb 28, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.