J Front Retailing Co (TSE:3086) Current Ratio: 0.64 (As of May. 2026) — Near Median


TSE:3086 J Front Retailing Co Ltd TSE:3086
76 GF Score
Price 円3,173.00
GF Value 円2,014.39
Valuation Significantly Overvalued
! 9 Warning Signs
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What is J Front Retailing Co Current Ratio?

J Front Retailing Co TSE:3086 -3.91% 76 Current Ratio is 0.64 as of May. 2026, which is 9% below its 10-year median of 0.70. GuruFocus rates TSE:3086 with a GF Score™ of 76/100 and a GF Value™ of 円2,014.39 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,127 Retail - Cyclical companies, J Front Retailing Co ranks worse than 90.86% on this metric.

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. J Front Retailing Co's current ratio for the quarter that ended in May. 2026 was 0.64.

J Front Retailing Co has a current ratio of 0.64. It indicates that the company may have difficulty meeting its current obligations. Low values, however, do not indicate a critical problem. If J Front Retailing Co has good long-term prospects, it may be able to borrow against those prospects to meet current obligations.

The historical rank and industry rank for J Front Retailing Co's Current Ratio or its related term are showing as below:

TSE:3086' s Current Ratio Range Over the Past 10 Years
Min: 0.56   Med: 0.7   Max: 0.78
Current: 0.64

During the past 13 years, J Front Retailing Co's highest Current Ratio was 0.78. The lowest was 0.56. And the median was 0.70.

TSE:3086's Current Ratio is ranked worse than
90.86% of 1127 companies
in the Retail - Cyclical industry
Industry Median: 1.56 vs TSE:3086: 0.64

J Front Retailing Co  (TSE:3086) Current Ratio Explanation

The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.

Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.

The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.

If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.


J Front Retailing Co Current Ratio Related Terms


J Front Retailing Co Current Ratio Historical Data

* Premium members only.

The historical data trend for J Front Retailing Co's Current Ratio 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 Current Ratio Chart

J Front Retailing Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.68 0.63 0.74 0.71 0.70

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
Current Ratio 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 0.71 0.69 0.71 0.70 0.64

TSE:3086 vs DDS, M: Current Ratio Comparison

For the Department Stores subindustry, J Front Retailing Co's Current Ratio, along with its competitors' market caps and Current Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


J Front Retailing Co Current Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, J Front Retailing Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where J Front Retailing Co's Current Ratio falls into.


TSE:3086
76GF Score
J Front Retailing Co Ltd TSE:3086
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

J Front Retailing Co Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

J Front Retailing Co's Current Ratio for the fiscal year that ended in Feb. 2026 is calculated as

Current Ratio (A: Feb. 2026 )=Total Current Assets (A: Feb. 2026 )/Total Current Liabilities (A: Feb. 2026 )
=227519/324502
=0.70

J Front Retailing Co's Current Ratio for the quarter that ended in May. 2026 is calculated as

Current Ratio (Q: May. 2026 )=Total Current Assets (Q: May. 2026 )/Total Current Liabilities (Q: May. 2026 )
=234331/364685
=0.64

* 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.

Frequently Asked Questions Learn more about Current Ratio →
What does a Current Ratio of 0.64 mean?
J Front Retailing Co (TSE:3086) has a Current Ratio of 0.64 as of May. 2026. This is near median its historical median of 0.70. Over the past decade, J Front Retailing Co's Current Ratio has ranged from 0.56 to 0.78. According to the industry distribution chart, J Front Retailing Co ranks #1024 out of 1127 companies in the Retail - Cyclical industry, placing it in the top 90.9%.
Is J Front Retailing Co's Current Ratio too high?
J Front Retailing Co's current Current Ratio of 0.64 is near median its 10-year median of 0.70. Over the past 10 years, this metric has ranged from a low of 0.56 to a high of 0.78. The Retail - Cyclical industry median Current Ratio is 1.56. J Front Retailing Co's value of 0.64 is 59% below this industry median. Based on the distribution chart, J Front Retailing Co ranks #1024 out of 1127 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, J Front Retailing Co has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does J Front Retailing Co's Current Ratio compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, J Front Retailing Co ranks #1024 out of 1127 companies for Current Ratio. This places J Front Retailing Co in the lower half of its industry. The industry median Current Ratio is 1.56. J Front Retailing Co's value of 0.64 is 59% below this benchmark. Historically, J Front Retailing Co's own Current Ratio has ranged from 0.56 to 0.78 over the past decade. While the company's 10-year median is 0.70 vs. the industry median of 1.56, J Front Retailing Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Retail - Cyclical company?
The median Current Ratio among Retail - Cyclical companies is 1.56, based on 1,127 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. J Front Retailing Co's current Current Ratio of 0.64 is 59% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Retail - Cyclical industry, the median Current Ratio is 1.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. J Front Retailing Co's current Current Ratio is 0.64, which is near median its own 10-year median of 0.70. 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?
Based on GuruFocus' analysis, J Front Retailing Co (TSE:3086) is currently considered Significantly Overvalued. The stock's GF Value™ is 円2,014.39, compared to a current price of 円3,173.00 — trading 57.5% above its estimated fair value. The current Current Ratio is 0.64, which is near median its 10-year median of 0.70 and 59% below the Retail - Cyclical industry median of 1.56. J Front Retailing Co's overall GF Score™ is 76/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For J Front Retailing Co (TSE:3086), the current Current Ratio is 0.64 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 (TSE:3086) Overvalued in 2026?

Based on GuruFocus' analysis, J Front Retailing Co stock appears to be overvalued. The current stock price of 円3,173.00 is trading 57.5% above its estimated GF Value™ of 円2,014.39. GuruFocus considers J Front Retailing Co to be Significantly Overvalued.

Key valuation signals for TSE:3086:

  • Current Ratio: 0.64 (near median its 10-year median of 0.70)
  • GF Value™: 円2,014.39 vs. price of 円3,173.00 (57.5% above fair value)
  • GF Score™: 76/100 with 9 warning signs
  • Industry Position: 59% below the Retail - Cyclical median (#1024 of 1127)

No single metric tells the full story. See the TSE:3086 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.
76GF Score

Get the complete analysis for TSE:3086

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

円3,173.00
Price
円2,014.39
GF Value