JFROF (J Front Retailing Co) Accounts Receivable: $1,079 Mil (As of May. 2026)

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JFROF J Front Retailing Co Ltd JFROF
77 GF Score
Price $14.65
GF Value $9.83
! 9 Warning Signs
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What is J Front Retailing Co Accounts Receivable?

J Front Retailing Co JFROF 77 Accounts Receivable is $1,079 Mil as of May. 2026. GuruFocus rates JFROF with a GF Score™ of 77/100 and a GF Value™ of $9.83. The stock has 9 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. J Front Retailing Co's accounts receivables for the quarter that ended in May. 2026 was $1,079 Mil.

Accounts receivable can be measured by Days Sales Outstanding. J Front Retailing Co's Days Sales Outstanding for the quarter that ended in May. 2026 was 146.30.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. J Front Retailing Co's Net-Net Working Capital per share for the quarter that ended in May. 2026 was $-14.46.

J Front Retailing Co Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

J Front Retailing Co's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1078.968/672.988*91
=146.30

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), J Front Retailing Co's accounts receivable are only considered to be worth 75% of book value:

J Front Retailing Co's Net-Net Working Capital Per Share for the quarter that ended in May. 2026 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(259.711+0.75 * 1078.968+0.5 * 84.418-4600.128
-0-77.76)/246.635
=-14.46

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.

J Front Retailing Co Accounts Receivable Related Terms

J Front Retailing Co Accounts Receivable Historical Data

* Premium members only.

The historical data trend for J Front Retailing Co's Accounts Receivable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

J Front Retailing Co Accounts Receivable Chart

J Front Retailing Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 973.85 970.50 957.93 1,033.59 999.96

J Front Retailing Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1,154.19 1,061.88 1,128.33 999.96 1,078.97
JFROF
77GF Score
J Front Retailing Co Ltd JFROF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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J Front Retailing Co Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of $1,079 Mil mean?
J Front Retailing Co (JFROF) has a Accounts Receivable of $1,079 Mil as of May. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on J Front Retailing Co and its competitors.
Is J Front Retailing Co's Accounts Receivable too high?
J Front Retailing Co's current Accounts Receivable is $1,079 Mil. Overall, J Front Retailing Co has a GF Score™ of 77/100, reflecting its overall financial health beyond just this single metric.
How does J Front Retailing Co's Accounts Receivable compare to DDS?
J Front Retailing Co's Accounts Receivable of $1,079 Mil can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Retail - Cyclical company?
A good Accounts Receivable depends on the Retail - Cyclical industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on J Front Retailing Co and its competitors. J Front Retailing Co's current Accounts Receivable is $1,079 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is J Front Retailing Co stock overvalued right now?
J Front Retailing Co (JFROF) has a current Accounts Receivable of $1,079 Mil. The stock's GF Value™ is $9.83, compared to a current price of $14.65 — trading 49% above its estimated fair value. The current Accounts Receivable is $1,079 Mil. J Front Retailing Co's overall GF Score™ is 77/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For J Front Retailing Co (JFROF), the current Accounts Receivable is $1,079 Mil as of May. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is J Front Retailing Co (JFROF) Overvalued in 2026?

Based on GuruFocus' analysis, J Front Retailing Co stock appears to be overvalued. The current stock price of $14.65 is trading 49% above its estimated GF Value™ of $9.83.

Key valuation signals for JFROF:

  • Accounts Receivable: $1,079 Mil
  • GF Value™: $9.83 vs. price of $14.65 (49% above fair value)
  • GF Score™: 77/100 with 9 warning signs

No single metric tells the full story. See the JFROF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

J Front Retailing Co Business Description

Other Exchanges 3086:Japan
Address 6-10-1 Ginza, Chuo-ku, Tokyo, JPN, 104-0061
J Front Retailing Co Ltd is a Japanese retail group. The company operates through four segments. The Department Store business sells clothing, household goods, groceries, and miscellaneous items. The Developer segment handles real estate development, sales, management, operations, and interior construction. The Payment and Financial Services segment issues and operates credit cards. The Shopping Center segment develops and manages shopping centers. The Others segment includes wholesale, parking, and leasing businesses. It generates the majority of its revenue from the Department Store Business segment.
77GF Score

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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$14.65
Price
$9.83
GF Value