J Frontier Co (TSE:2934) EPS (Diluted): 円-60.69 (TTM As of Feb. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:2934 J Frontier Co Ltd TSE:2934
72 GF Score
Price 円1,740.00
GF Value 円1,794.51
Valuation Fairly Valued
! 11 Warning Signs
View Full Analysis

What is J Frontier Co EPS (Diluted)?

J Frontier Co TSE:2934 -1.64% 72 EPS (Diluted) is 円-60.69 as of Feb. 2026. GuruFocus rates TSE:2934 with a GF Score™ of 72/100 and a GF Value™ of 円1,794.51 (Fairly Valued). The stock has 11 warning signs investors should review.

J Frontier Co's Earnings per Share (Diluted) for the three months ended in Feb. 2026 was 円51.71. Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Feb. 2026 was 円-60.69.

J Frontier Co's EPS (Basic) for the three months ended in Feb. 2026 was 円52.32. Its EPS (Basic) for the trailing twelve months (TTM) ended in Feb. 2026 was 円-60.25.

J Frontier Co's EPS without NRI for the three months ended in Feb. 2026 was 円48.36. Its EPS without NRI for the trailing twelve months (TTM) ended in Feb. 2026 was 円-23.81.

During the past 12 months, J Frontier Co's average EPS without NRIGrowth Rate was -275.50% per year. During the past 3 years, the average EPS without NRIGrowth Rate was 62.20% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the EPS without NRI Growth Rate using EPS without NRI data.

During the past 8 years, J Frontier Co's highest 3-Year average EPS without NRI Growth Rate was 62.20% per year. The lowest was -47.60% per year. And the median was 29.80% per year.

J Frontier Co  (TSE:2934) EPS (Diluted) Explanation

EPS is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.

Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.

J Frontier Co EPS (Diluted) Related Terms

J Frontier Co EPS (Diluted) Historical Data

* Premium members only.

The historical data trend for J Frontier Co's EPS (Diluted) 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 Frontier Co EPS (Diluted) Chart

J Frontier Co Annual Data
Trend May19 May20 May21 May22 May23 May24 May25 May26
EPS (Diluted)
Get a 7-Day Free Trial 86.68 -410.60 -429.05 17.21 -60.25

J Frontier Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
EPS (Diluted) 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 -6.88 -6.90 -29.46 51.71 -76.04

J Frontier Co EPS (Diluted) Competitor Comparison

For the Pharmaceutical Retailers subindustry, J Frontier Co's PE Ratio, along with its competitors' market caps and PE 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 Frontier Co PE Ratio vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, J Frontier Co's PE Ratio distribution charts can be found below:

* The bar in red indicates where J Frontier Co's PE Ratio falls into.


TSE:2934
72GF Score
J Frontier Co Ltd TSE:2934
EPS (Diluted) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

J Frontier Co EPS (Diluted) Calculation

EPS (Diluted) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Diluted EPS takes into account all of the outstanding dilutive securities that could potentially be exercised (such as stock options and convertible preferred stock) and shows how such an action would impact earnings per share.

J Frontier Co's Diluted EPS for the fiscal year that ended in May. 2026 is calculated as

Diluted EPS (A: May. 2026 ) = (Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(-321.314-0)/5.333
=-60.25

J Frontier Co's Diluted EPS for the quarter that ended in Feb. 2026 is calculated as

Diluted EPS (Q: Feb. 2026 )=(Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(275.793-0)/5.345
=51.60

EPS (Diluted) for the trailing twelve months (TTM) ended in Feb. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円-60.69

* 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 EPS (Diluted) →
What does a EPS (Diluted) of 円-60.69 mean?
J Frontier Co (TSE:2934) has a EPS (Diluted) of 円-60.69 as of Feb. 2026. Earnings per share (diluted) equals net income divided by the diluted average shares outstanding. View historical data on J Frontier Co and its competitors.
Is J Frontier Co's EPS (Diluted) too high?
J Frontier Co's current EPS (Diluted) is 円-60.69. Overall, J Frontier Co has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does J Frontier Co's EPS (Diluted) compare to competitors?
J Frontier Co's EPS (Diluted) of 円-60.69 can be compared against companies in the Healthcare Providers & Services industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS (Diluted) for a Healthcare Providers & Services company?
A good EPS (Diluted) depends on the Healthcare Providers & Services industry context. However, EPS (Diluted) 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 EPS (Diluted) mean?
A high EPS (Diluted) can signal that a stock is expensive relative to its fundamentals. Earnings per share (diluted) equals net income divided by the diluted average shares outstanding. View historical data on J Frontier Co and its competitors. J Frontier Co's current EPS (Diluted) is 円-60.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is J Frontier Co stock overvalued right now?
Based on GuruFocus' analysis, J Frontier Co (TSE:2934) is currently considered Fairly Valued. The stock's GF Value™ is 円1,794.51, compared to a current price of 円1,740.00 — trading 3% below its estimated fair value. The current EPS (Diluted) is 円-60.69. J Frontier Co's overall GF Score™ is 72/100 with 11 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS (Diluted) calculated?
EPS (Diluted) is calculated from a company's financial statements. For J Frontier Co (TSE:2934), the current EPS (Diluted) is 円-60.69 as of Feb. 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 Frontier Co (TSE:2934) Overvalued in 2026?

Based on GuruFocus' analysis, J Frontier Co stock appears to be undervalued. The current stock price of 円1,740.00 is trading 3% below its estimated GF Value™ of 円1,794.51. GuruFocus considers J Frontier Co to be Fairly Valued.

Key valuation signals for TSE:2934:

  • EPS (Diluted): 円-60.69
  • GF Value™: 円1,794.51 vs. price of 円1,740.00 (3% below fair value)
  • GF Score™: 72/100 with 11 warning signs

No single metric tells the full story. See the TSE:2934 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

J Frontier Co Business Description

Other Exchanges R0L:Germany
Address 2-9-9 Shibuya, SANWA Aoyama Building, 8th floor, Shibuya-ku, Tokyo, JPN, 150-0002
J Frontier Co Ltd is engaged in the healthcare sales business, medical care sales business and healthcare marketing business.
72GF Score

Get the complete analysis for TSE:2934

EPS (Diluted) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

円1,740.00
Price
円1,794.51
GF Value