JFROF (J Front Retailing Co) Net Cash per Share: $-17.91 (As of May. 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.

JFROF J Front Retailing Co Ltd JFROF
77 GF Score
Price $14.65
GF Value $9.83
! 9 Warning Signs
View Full Analysis

What is J Front Retailing Co Net Cash per Share?

J Front Retailing Co JFROF 77 Net Cash per Share is $-17.91 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. Among 129 Retail - Cyclical companies, J Front Retailing Co ranks worse than 775193.02% on this metric.

Net Cash per Share is calculated as Cash, Cash Equivalents, Marketable Securities minus Total Liabilities minus Minority Interest and then divided by Shares Outstanding (EOP). J Front Retailing Co's Net Cash per Share for the quarter that ended in May. 2026 was $-17.91.

The historical rank and industry rank for J Front Retailing Co's Net Cash per Share or its related term are showing as below:

JFROF's Price-to-Net-Cash is not ranked *
in the Retail - Cyclical industry.
Industry Median: 6.65
* Ranked among companies with meaningful Price-to-Net-Cash only.

J Front Retailing Co  (OTCPK:JFROF) Net Cash per Share Explanation

Ben Graham invested in situations where the company's stock price was lower than its net-cash. He assigned some value to the company's other current asset. The value is called Net Current Asset Value (NCAV). One research study, covering the years 1970 through 1983 showed that portfolios picked at the beginning of each year, and held for one year, returned 29.4 percent, on average, over the 13-year period, compared to 11.5 percent for the S&P 500 Index. Other studies of Graham's strategy produced similar results.

You can find companies that are traded below their Net Current Asset Value (NCAV) with our Net-Net screener.


J Front Retailing Co Net Cash per Share Related Terms


J Front Retailing Co Net Cash per Share Historical Data

* Premium members only.

The historical data trend for J Front Retailing Co's Net Cash per Share 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 Net Cash per Share Chart

J Front Retailing Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Net Cash per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only -24.43 -20.22 -16.54 -17.77 -17.52

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
Net Cash per Share 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 -19.53 -18.68 -18.19 -17.52 -17.91

JFROF vs DDS: Net Cash per Share Comparison

For the Department Stores subindustry, J Front Retailing Co's Price-to-Net-Cash, along with its competitors' market caps and Price-to-Net-Cash 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 Price-to-Net-Cash vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, J Front Retailing Co's Price-to-Net-Cash distribution charts can be found below:

* The bar in red indicates where J Front Retailing Co's Price-to-Net-Cash falls into.


JFROF
77GF Score
J Front Retailing Co Ltd JFROF
Net Cash per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

J Front Retailing Co Net Cash per Share Calculation

In the calculation of a company's Net Cash per Share, assets other than cash and short term investments are considered to be worth nothing. But the company has to pay its debt and other liabilities in full. This is an extremely conservative way of valuation. Most companies have negative Net Cash per Share. But sometimes a company's price may be lower than its net-cash.

J Front Retailing Co's Net Cash per Share for the fiscal year that ended in Feb. 2026 is calculated as

Net Cash per Share (A: Feb. 2026 )
=(Cash, Cash Equivalents, Marketable Securities-Total Liabilities-Minority Interest)/Shares Outstanding (EOP)
=(324.723-4600.501-80.18)/248.653
=-17.52

J Front Retailing Co's Net Cash per Share for the quarter that ended in May. 2026 is calculated as

Net Cash per Share (Q: May. 2026 )
=(Cash, Cash Equivalents, Marketable Securities-Total Liabilities-Minority Interest)/Shares Outstanding (EOP)
=(259.711-4600.128-77.76)/246.635
=-17.91

* 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 Net Cash per Share →
What does a Net Cash per Share of $-17.91 mean?
J Front Retailing Co (JFROF) has a Net Cash per Share of $-17.91 as of May. 2026. Net cash per share equals the per-share value of cash and equivalents less total liabilities and minority interest. View historical data on J Front Retailing Co and its competitors. According to the industry distribution chart, J Front Retailing Co ranks #999999 out of 129 companies in the Retail - Cyclical industry.
Is J Front Retailing Co's Net Cash per Share too high?
J Front Retailing Co's current Net Cash per Share is $-17.91. Based on the distribution chart, J Front Retailing Co ranks #999999 out of 129 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 77/100, reflecting its overall financial health beyond just this single metric.
How does J Front Retailing Co's Net Cash per Share compare to DDS?
According to the Retail - Cyclical industry distribution chart, J Front Retailing Co ranks #999999 out of 129 companies for Net Cash per Share. This places J Front Retailing Co in the lower half of its industry. The industry median Net Cash per Share is 6.65. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Cash per Share for a Retail - Cyclical company?
The median Net Cash per Share among Retail - Cyclical companies is 6.65, based on 129 companies in the industry. Companies in the top quartile (top 25%) have a Net Cash per Share significantly above this median, while those in the bottom quartile fall well below. However, Net Cash per Share 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 Net Cash per Share mean?
A high Net Cash per Share can signal that a stock is expensive relative to its fundamentals. Net cash per share equals the per-share value of cash and equivalents less total liabilities and minority interest. View historical data on J Front Retailing Co and its competitors. For the Retail - Cyclical industry, the median Net Cash per Share is 6.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. J Front Retailing Co's current Net Cash per Share is $-17.91. 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 Net Cash per Share of $-17.91. 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 Net Cash per Share is $-17.91. 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 Net Cash per Share calculated?
Net Cash per Share is calculated from a company's financial statements. For J Front Retailing Co (JFROF), the current Net Cash per Share is $-17.91 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:

  • Net Cash per Share: $-17.91
  • 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

Get the complete analysis for JFROF

Net Cash per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$14.65
Price
$9.83
GF Value