J Front Retailing Co (TSE:3086) ROCE %: 4.29% (As of Feb. 2026)


TSE:3086 J Front Retailing Co Ltd TSE:3086
74 GF Score
Price 円3,262.00
GF Value 円1,953.68
Valuation Significantly Overvalued
! 9 Warning Signs
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What is J Front Retailing Co ROCE %?

J Front Retailing Co TSE:3086 +1.56% 74 ROCE % is 4.29% as of Feb. 2026. GuruFocus rates TSE:3086 with a GF Score™ of 74/100 and a GF Value™ of 円1,953.68 (Significantly Overvalued). The stock has 9 warning signs investors should review.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. J Front Retailing Co's annualized ROCE % for the quarter that ended in Feb. 2026 was 4.29%.


J Front Retailing Co  (TSE:3086) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.


J Front Retailing Co ROCE % Related Terms


J Front Retailing Co ROCE % Historical Data

* Premium members only.

The historical data trend for J Front Retailing Co's ROCE % 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 ROCE % Chart

J Front Retailing Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
ROCE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.41 2.68 5.82 7.48 6.20

J Front Retailing Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
ROCE % 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 3.77 8.05 7.02 5.48 4.29
TSE:3086
74GF Score
J Front Retailing Co Ltd TSE:3086
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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J Front Retailing Co ROCE % Calculation

J Front Retailing Co's annualized ROCE % for the fiscal year that ended in Feb. 2026 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Feb. 2026 )  (A: Feb. 2025 )(A: Feb. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Feb. 2026 )  (A: Feb. 2025 )(A: Feb. 2026 )
=50809/( ( (1164147 - 341341) + (1141567 - 324502) )/ 2 )
=50809/( (822806+817065)/ 2 )
=50809/819935.5
=6.20 %

J Front Retailing Co's ROCE % of for the quarter that ended in Feb. 2026 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Feb. 2026 )  (Q: Nov. 2025 )(Q: Feb. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Feb. 2026 )  (Q: Nov. 2025 )(Q: Feb. 2026 )
=34936/( ( (1148968 - 338744) + (1141567 - 324502) )/ 2 )
=34936/( ( 810224 + 817065 )/ 2 )
=34936/813644.5
=4.29 %

(1) Note: The EBIT data used here is four times the quarterly (Feb. 2026) EBIT data.

* 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 ROCE % →
What does a ROCE % of 4.29% mean?
J Front Retailing Co (TSE:3086) has a ROCE % of 4.29% as of Feb. 2026.
Is J Front Retailing Co's ROCE % too high?
J Front Retailing Co's current ROCE % is 4.29%. The Retail - Cyclical industry median ROCE % is 7.59. J Front Retailing Co's value of 4.29% is 43.4% below this industry median. Overall, J Front Retailing Co has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does J Front Retailing Co's ROCE % compare to DDS?
J Front Retailing Co's ROCE % of 4.29% can be compared against companies in the Retail - Cyclical industry. The industry median ROCE % is 7.59. J Front Retailing Co's value of 4.29% is 43.4% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROCE % for a Retail - Cyclical company?
The median ROCE % among Retail - Cyclical companies is 7.59, based on 1,112 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. J Front Retailing Co's current ROCE % of 4.29% is 43.4% 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 ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Retail - Cyclical industry, the median ROCE % is 7.59 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. J Front Retailing Co's current ROCE % is 4.29%. 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1,953.68, compared to a current price of 円3,262.00 — trading 67% above its estimated fair value. The current ROCE % is 4.29% and 43.4% below the Retail - Cyclical industry median of 7.59. J Front Retailing Co's overall GF Score™ is 74/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROCE % calculated?
ROCE % is calculated from a company's financial statements. For J Front Retailing Co (TSE:3086), the current ROCE % is 4.29% 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 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3,262.00 is trading 67% above its estimated GF Value™ of 円1,953.68. GuruFocus considers J Front Retailing Co to be Significantly Overvalued.

Key valuation signals for TSE:3086:

  • ROCE %: 4.29%
  • GF Value™: 円1,953.68 vs. price of 円3,262.00 (67% above fair value)
  • GF Score™: 74/100 with 9 warning signs
  • Industry Position: 43.4% below the Retail - Cyclical median

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

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.
74GF Score

Get the complete analysis for TSE:3086

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

円3,262.00
Price
円1,953.68
GF Value