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J.FRONT RETAILING, Mar-Nov (Cumulative 3Q) Net Income Decreases by 33%

Fri Dec 26, 2025 3:30 pm JST Earnings

3086 J.FRONT RETAILING Co.,Ltd. 【IFRS】

Earnings Report

J.FRONT RETAILING Co.,Ltd. <3086> [TSE Prime] announced its financial results (based on IFRS) after the market closed on December 26th (15:30). The consolidated net income for the cumulative third quarter of the fiscal year ending February 2026 (March to November) dropped 33.4% from the same period last year to 24.6 billion yen. Progress toward the full-year plan of 26.0 billion yen was 94.9%, also surpassing the five-year average of 87.6%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net income for the December to February period (4Q) is expected to significant drop 70.0% from the same period last year to 1.31 billion yen.

In the most recent three-month period, from September to November (3Q), the consolidated net income decreased to 6.33 billion yen, a 20.3% decrease compared to the same period last year. The operating profit margin decreased from 11.0% in the same period last year to 9.9%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Mar - Nov, 2023 286,562 30,677 29,848 21,604 82.4 72.2 Dec 26, 2023 IFRS
Mar - Nov, 2024 315,982 51,142 49,377 37,041 143.0 88.5 Dec 25, 2024 IFRS
Mar - Nov, 2025 328,127 40,692 37,440 24,684 98.3 94.8 Dec 26, 2025 IFRS
YoY +3.8% -20.4% -24.2% -33.4% -31.3%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep - Feb, 2024 232,509 18,835 17,522 12,330 47.7 30 Apr 14, 2025 IFRS
Sep - Feb, 2025 Guidance 232,075 14,025 11,626 7,646 30.8 27 Oct 14, 2025 IFRS
YoY -0.2% -25.5% -33.6% -38.0% -35.5%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Feb, 2024 407,006 43,048 41,343 29,913 114.1 36 Apr 15, 2024 IFRS
Feb, 2025 441,877 58,199 55,785 41,424 160.4 52 Apr 14, 2025 IFRS
Feb, 2026 Guidance 452,000 44,000 39,500 26,000 104.6 54 Oct 14, 2025 IFRS
YoY +2.3% -24.4% -29.2% -37.2% -34.8%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Sep - Nov, 2024 106,614 11,778 11,114 7,947 30.7 11.0 Dec 25, 2024 IFRS
Dec - Feb, 2024 125,895 7,057 6,408 4,383 17.0 5.6 Apr 14, 2025 IFRS
Mar - May, 2025 110,802 15,990 15,097 10,483 41.3 14.4 Jun 30, 2025 IFRS
Jun - Aug, 2025 109,123 13,985 12,777 7,871 31.2 12.8 Oct 14, 2025 IFRS
Sep - Nov, 2025 108,202 10,717 9,566 6,330 25.2 9.9 Dec 26, 2025 IFRS
YoY +1.5% -9.0% -13.9% -20.3% -17.8%

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