J Front Retailing Co (TSE:3086) ROE %: 3.51% (As of Feb. 2026) — 48% Below Median


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 ROE %?

J Front Retailing Co TSE:3086 +1.56% 74 ROE % is 3.51% as of Feb. 2026, which is 48% below its 10-year median of 6.81. 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. Among 1,092 Retail - Cyclical companies, J Front Retailing Co ranks better than 51.92% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. J Front Retailing Co's annualized net income for the quarter that ended in Feb. 2026 was 円14,392 Mil. J Front Retailing Co's average Total Stockholders Equity over the quarter that ended in Feb. 2026 was 円410,251 Mil. Therefore, J Front Retailing Co's annualized ROE % for the quarter that ended in Feb. 2026 was 3.51%.

The historical rank and industry rank for J Front Retailing Co's ROE % or its related term are showing as below:

TSE:3086' s ROE % Range Over the Past 10 Years
Min: -7.09   Med: 6.81   Max: 10.47
Current: 6.94

During the past 13 years, J Front Retailing Co's highest ROE % was 10.47%. The lowest was -7.09%. And the median was 6.81%.

TSE:3086's ROE % is ranked better than
51.92% of 1092 companies
in the Retail - Cyclical industry
Industry Median: 6.49 vs TSE:3086: 6.94

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

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Feb. 2026 )
=Net Income/Total Stockholders Equity
=14392/410250.5
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(14392 / 467868)*(467868 / 1145267.5)*(1145267.5 / 410250.5)
=Net Margin %*Asset Turnover*Equity Multiplier
=3.08 %*0.4085*2.7916
=ROA %*Equity Multiplier
=1.26 %*2.7916
=3.51 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Feb. 2026 )
=Net Income/Total Stockholders Equity
=14392/410250.5
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (14392 / 28300) * (28300 / 33296) * (33296 / 467868) * (467868 / 1145267.5) * (1145267.5 / 410250.5)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.5086 * 0.85 * 7.12 % * 0.4085 * 2.7916
=3.51 %

Note: The net income data used here is four times the quarterly (Feb. 2026) net income data. The Revenue data used here is four times the quarterly (Feb. 2026) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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.


Be Aware

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.


J Front Retailing Co ROE % Related Terms


J Front Retailing Co ROE % Historical Data

* Premium members only.

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

J Front Retailing Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.23 4.01 8.07 10.47 6.85

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
ROE % 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 4.34 10.31 7.79 6.25 3.51

TSE:3086 vs DDS: ROE % Comparison

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

For the Retail - Cyclical industry and Consumer Cyclical sector, J Front Retailing Co's ROE % distribution charts can be found below:

* The bar in red indicates where J Front Retailing Co's ROE % falls into.


TSE:3086
74GF Score
J Front Retailing Co Ltd TSE:3086
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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J Front Retailing Co ROE % Calculation

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

ROE %=Net Income (A: Feb. 2026 )/( (Total Stockholders Equity (A: Feb. 2025 )+Total Stockholders Equity (A: Feb. 2026 ))/ count )
=28282/( (409646+415586)/ 2 )
=28282/412616
=6.85 %

J Front Retailing Co's annualized ROE % for the quarter that ended in Feb. 2026 is calculated as

ROE %=Net Income (Q: Feb. 2026 )/( (Total Stockholders Equity (Q: Nov. 2025 )+Total Stockholders Equity (Q: Feb. 2026 ))/ count )
=14392/( (404915+415586)/ 2 )
=14392/410250.5
=3.51 %

* 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.

In the calculation of annual ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is four times the quarterly (Feb. 2026) net income data. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 3.51% mean?
J Front Retailing Co (TSE:3086) has a ROE % of 3.51% as of Feb. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on J Front Retailing Co and its competitors. This is 48% below median its historical median of 6.81. According to the industry distribution chart, J Front Retailing Co ranks #525 out of 1092 companies in the Retail - Cyclical industry, placing it in the top 48.1%.
Is J Front Retailing Co's ROE % too high?
J Front Retailing Co's current ROE % of 3.51% is 48% below median its 10-year median of 6.81. The Retail - Cyclical industry median ROE % is 6.49. J Front Retailing Co's value of 3.51% is 45.9% below this industry median. Based on the distribution chart, J Front Retailing Co ranks #525 out of 1092 companies in the Retail - Cyclical industry, which is above the industry midpoint. 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 ROE % compare to DDS?
According to the Retail - Cyclical industry distribution chart, J Front Retailing Co ranks #525 out of 1092 companies for ROE %. This puts J Front Retailing Co in the upper half of its industry. The industry median ROE % is 6.49. J Front Retailing Co's value of 3.51% is 45.9% below this benchmark. While the company's 10-year median is 6.81 vs. the industry median of 6.49, 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 ROE % for a Retail - Cyclical company?
The median ROE % among Retail - Cyclical companies is 6.49, based on 1,092 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. J Front Retailing Co's current ROE % of 3.51% is 45.9% 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on J Front Retailing Co and its competitors. For the Retail - Cyclical industry, the median ROE % is 6.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. J Front Retailing Co's current ROE % is 3.51%, which is 48% below median its own 10-year median of 6.81. 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 ROE % is 3.51%, which is 48% below median its 10-year median of 6.81 and 45.9% below the Retail - Cyclical industry median of 6.49. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For J Front Retailing Co (TSE:3086), the current ROE % is 3.51% 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:

  • ROE %: 3.51% (48% below median its 10-year median of 6.81)
  • 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: 45.9% below the Retail - Cyclical median (#525 of 1092)

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

ROE % 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