J Frontier Co (TSE:2934) Net Income: 円-321 Mil (TTM As of May. 2026)

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TSE:2934 J Frontier Co Ltd TSE:2934
72 GF Score
Price 円2,001.00
GF Value 円1,820.42
Valuation Fairly Valued
! 10 Warning Signs
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What is J Frontier Co Net Income?

J Frontier Co TSE:2934 +0.70% 72 Net Income is 円-321 Mil as of May. 2026. GuruFocus rates TSE:2934 with a GF Score™ of 72/100 and a GF Value™ of 円1,820.42 (Fairly Valued). The stock has 10 warning signs investors should review.

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax. J Frontier Co's Net Income for the three months ended in May. 2026 was 円-406 Mil. Its Net Income for the trailing twelve months (TTM) ended in May. 2026 was 円-321 Mil.

Net Income is linked to the most popular Earnings per Share (Diluted) number. J Frontier Co's Earnings per Share (Diluted) for the three months ended in May. 2026 was 円-76.56.


J Frontier Co  (TSE:2934) Net Income Explanation

Net Income is the most widely cited number in reporting a company's profitability. It is linked to the most popular earnings-per-share (EPS) number through:

J Frontier Co's Earnings per Share (Diluted) (EPS) for the quarter that ended in May. 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.

Although Net Income and Earnings-per-Share (EPS) are the most widely used parameter in measuring a company's profitability and valuation, it is the least reliable. The reason is that reported earnings can be manipulated easily by adjusting any numbers such as Depreciation, Depletion and Amotorization and non-recurring items.

EPS is most useful for companies that have:

A predictable business
Consistent accounting methods
And few restructurings

The dividend paid to preferred stocks needs to be subtracted from the total net income in the calculation of EPS because common stock holders are not entitled to that part of the net income.


Be Aware

Warren Buffett looks for consistency and upward long term trend. Because of share repurchase it is possible for net earnings trend to differ from EPS trend. He preferred Net Income over EPS. The companies with durable competitive advantage companies report higher % net earnings to total revenues.

Important: If a company is showing net earnings history greater than 20% on total revenues, it is probably benefiting from a long term competitive advantage.

If net earnings is less than 10%, likely to be in a highly competitive business.


J Frontier Co Net Income Related Terms


J Frontier Co Net Income Historical Data

* Premium members only.

The historical data trend for J Frontier Co's Net Income 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 Net Income Chart

J Frontier Co Annual Data
Trend May19 May20 May21 May22 May23 May24 May25 May26
Net Income
Get a 7-Day Free Trial 400.52 -1,899.92 -2,101.07 87.57 -321.31

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
Net Income 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 -33.57 -36.02 -155.38 275.79 -405.71
TSE:2934
72GF Score
J Frontier Co Ltd TSE:2934
Net Income is just one metric. See GF Score™, valuation, warning signs, and more.
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J Frontier Co Net Income Calculation

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax.

Net Income
= Revenue - Cost of Goods Sold - Selling, General, & Admin. Expense - Research & Development - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= EBITDA - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Operating Income - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Pre-Tax Income - Tax Expense + Others

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

Net Income(A: May. 2026 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=-100.64+-175.212+0+-45.462
=-321

J Frontier Co's Net Income for the quarter that ended in May. 2026 is calculated as

Net Income(Q: May. 2026 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=-408.621+14.857+0+-11.942
=-406

Net Income for the trailing twelve months (TTM) ended in May. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was 円-321 Mil.

* 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 Income →
What does a Net Income of 円-321 Mil mean?
J Frontier Co (TSE:2934) has a Net Income of 円-321 Mil as of May. 2026. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on J Frontier Co and its competitors.
Is J Frontier Co's Net Income too high?
J Frontier Co's current Net Income is 円-321 Mil. 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 Net Income compare to competitors?
J Frontier Co's Net Income of 円-321 Mil 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 Net Income for a Healthcare Providers & Services company?
A good Net Income depends on the Healthcare Providers & Services industry context. However, Net Income 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 Income mean?
A high Net Income can signal that a stock is expensive relative to its fundamentals. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on J Frontier Co and its competitors. J Frontier Co's current Net Income is 円-321 Mil. 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1,820.42, compared to a current price of 円2,001.00 — trading 9.9% above its estimated fair value. The current Net Income is 円-321 Mil. J Frontier Co's overall GF Score™ is 72/100 with 10 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Income calculated?
Net Income is calculated from a company's financial statements. For J Frontier Co (TSE:2934), the current Net Income is 円-321 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 Frontier Co (TSE:2934) Overvalued in 2026?

Based on GuruFocus' analysis, J Frontier Co stock appears to be overvalued. The current stock price of 円2,001.00 is trading 9.9% above its estimated GF Value™ of 円1,820.42. GuruFocus considers J Frontier Co to be Fairly Valued.

Key valuation signals for TSE:2934:

  • Net Income: 円-321 Mil
  • GF Value™: 円1,820.42 vs. price of 円2,001.00 (9.9% above fair value)
  • GF Score™: 72/100 with 10 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

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

円2,001.00
Price
円1,820.42
GF Value