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.
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.
J Front Retailing CoJFROF 77 Equity-to-Asset is 0.36 as of May. 2026, which is 3% above its 10-year median of 0.35. 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. Among 1,131 Retail - Cyclical companies, J Front Retailing Co ranks worse than 62.6% on this metric.
Equity to Asset ratio is calculated as total stockholders equity divided by total asset. J Front Retailing Co's Total Stockholders Equity for the quarter that ended in May. 2026 was $2,598 Mil. J Front Retailing Co's Total Assets for the quarter that ended in May. 2026 was $7,276 Mil.
Therefore, J Front Retailing Co's Equity to Asset Ratio for the quarter that ended in May. 2026 was 0.36.
The historical rank and industry rank for J Front Retailing Co's Equity-to-Asset or its related term are showing as below:
JFROF'
s Equity-to-Asset Range Over the Past 10 Years
Min: 0.28 Med: 0.35 Max: 0.4
Current: 0.36
During the past 13 years, the highest Equity to Asset Ratio of J Front Retailing Co was 0.40. The lowest was 0.28. And the median was 0.35.
JFROF's Equity-to-Asset is ranked worse than 62.6% of 1131
companies
in the Retail - Cyclical industry
Industry Median: 0.44
vs JFROF: 0.36
J Front Retailing Co (OTCPK:JFROF) Equity-to-Asset Explanation
Equity to Asset ratio can vary greatly across different industries, as they have different capital structure. A company with smaller Equity to Asset ratio (more leveraged) may have higher ROE % because of the leverage.
For banks, the required minimum Equity to Asset ratio by regulation is 5%. Some stronger banks may have Equity to Asset Ratio of more than 10%.
J Front Retailing Co Equity-to-Asset Related Terms
J Front Retailing Co Equity-to-Asset Historical Data
* Premium members only.
The historical data trend for J Front Retailing Co's Equity-to-Asset 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.
For the Department Stores subindustry, J Front Retailing Co's Equity-to-Asset, along with its competitors' market caps and Equity-to-Asset 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 Equity-to-Asset vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, J Front Retailing Co's Equity-to-Asset distribution charts can be found below:
* The bar in red indicates where J Front Retailing Co's Equity-to-Asset falls into.
Equity to Asset ratio measures the ratios of the portion of the asset owned by shareholders out of the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.
Equity to Asset ratio is calculated by dividing total stockholders equity by total asset.
J Front Retailing Co's Equity to Asset Ratio for the fiscal year that ended in Feb. 2026 is calculated as
* 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 (JFROF) has a Equity-to-Asset of 0.36 as of May. 2026. Equity-to-asset ratio equals total company equity divided by total assets. It measures financial leverage. View historical data on J Front Retailing Co and its competitors. This is near median its historical median of 0.35. Over the past decade, J Front Retailing Co's Equity-to-Asset has ranged from 0.28 to 0.40. According to the industry distribution chart, J Front Retailing Co ranks #708 out of 1131 companies in the Retail - Cyclical industry, placing it in the top 62.6%.
Is J Front Retailing Co's Equity-to-Asset too high?
J Front Retailing Co's current Equity-to-Asset of 0.36 is near median its 10-year median of 0.35. Over the past 10 years, this metric has ranged from a low of 0.28 to a high of 0.40. The Retail - Cyclical industry median Equity-to-Asset is 0.44. J Front Retailing Co's value of 0.36 is 18.2% below this industry median. Based on the distribution chart, J Front Retailing Co ranks #708 out of 1131 companies in the Retail - Cyclical industry, which is below the industry midpoint. 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 Equity-to-Asset compare to DDS?
According to the Retail - Cyclical industry distribution chart, J Front Retailing Co ranks #708 out of 1131 companies for Equity-to-Asset. This places J Front Retailing Co in the lower half of its industry. The industry median Equity-to-Asset is 0.44. J Front Retailing Co's value of 0.36 is 18.2% below this benchmark. Historically, J Front Retailing Co's own Equity-to-Asset has ranged from 0.28 to 0.40 over the past decade. While the company's 10-year median is 0.35 vs. the industry median of 0.44, 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 Equity-to-Asset for a Retail - Cyclical company?
The median Equity-to-Asset among Retail - Cyclical companies is 0.44, based on 1,131 companies in the industry. Companies in the top quartile (top 25%) have a Equity-to-Asset significantly above this median, while those in the bottom quartile fall well below. However, Equity-to-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. J Front Retailing Co's current Equity-to-Asset of 0.36 is 18.2% 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 Equity-to-Asset mean?
A high Equity-to-Asset can signal that a stock is expensive relative to its fundamentals. Equity-to-asset ratio equals total company equity divided by total assets. It measures financial leverage. View historical data on J Front Retailing Co and its competitors. For the Retail - Cyclical industry, the median Equity-to-Asset is 0.44 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. J Front Retailing Co's current Equity-to-Asset is 0.36, which is near median its own 10-year median of 0.35. 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 Equity-to-Asset of 0.36. 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 Equity-to-Asset is 0.36, which is near median its 10-year median of 0.35 and 18.2% below the Retail - Cyclical industry median of 0.44. 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 Equity-to-Asset calculated?
Equity-to-Asset is calculated from a company's financial statements. For J Front Retailing Co (JFROF), the current Equity-to-Asset is 0.36 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:
Equity-to-Asset: 0.36 (near median its 10-year median of 0.35)
GF Value™: $9.83 vs. price of $14.65 (49% above fair value)
Industry Position: 18.2% below the Retail - Cyclical median (#708 of 1131)
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 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
Get the complete analysis for JFROF
Equity-to-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
JFROF has been successfully added to your 
