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Revision of earnings forecasts3086J.FRONT RETAILING Co.,Ltd.Retail

Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 (IFRS)

The company disclosed its interim results and revised its full-year forecast for the fiscal year ending February 2027. Gross sales, revenue and business profit were revised upward, operating profit and profit before tax were revised downward, and profit attributable to owners of the parent was left unchanged.

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Direction
Mixed performance
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Scale
13000
¥ million
Wording
Conditional
How definitive the wording is.

Revised forecast

Fiscal year ending February 2027 · Full yearPrevious forecast published 14 April 2026
Net Sales469,000→470,000million
+0.2%
Operating profit47,000→46,000million
-2.1%
Profit attributable to owners of the parent29,000→29,000million
0.0%
Net income per share118.16→118.23yen
+0.1%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.

Reason for the revision

Results for the current interim consolidated accounting period exceeded the April forecast for consolidated business profit, driven in part by strong external sales and tax-free sales in the department store business. In addition, the company revised its assumptions for results from the third quarter onward and raised its full-year consolidated business profit forecast to ¥53.5 billion.

Details and amount of extraordinary loss

Restructuring loss (recognized in the SC business; amount not disclosed)

Previous-period resultsGross sales of ¥1,290,489 million, revenue of ¥445,094 million, business profit of ¥50,597 million, operating profit of ¥49,015 million, profit before tax of ¥44,515 million, profit attributable to owners of the parent of ¥28,282 million, and basic earnings per share of ¥112.93 (fiscal year ended February 2026)
Dividend forecast revisionNo revision
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥469,000 million → ¥470,000 million(+0.2%)
Operating profit¥47,000 million → ¥46,000 million(-2.1%)
Profit attributable to owners of the parent¥29,000 million → ¥29,000 million
Net income per share118.16 yen → 118.23 yen
Fiscal Period CoveredFiscal year ending February 2027
Period CoveredFull year
Publication date of previous forecast14 April 2026
Previous-period resultsGross sales of ¥1,290,489 million, revenue of ¥445,094 million, business profit of ¥50,597 million, operating profit of ¥49,015 million, profit before tax of ¥44,515 million, profit attributable to owners of the parent of ¥28,282 million, and basic earnings per share of ¥112.93 (fiscal year ended February 2026)
Reason for the revisionResults for the current interim consolidated accounting period exceeded the April forecast for consolidated business profit, driven in part by strong external sales and tax-free sales in the department store business. In addition, the company revised its assumptions for results from the third quarter onward and raised its full-year consolidated business profit forecast to ¥53.5 billion.
Details and amount of extraordinary lossRestructuring loss (recognized in the SC business; amount not disclosed)
Dividend forecast revisionNo revision
Consolidated / non-consolidatedConsolidated
Items this document does not state (1)
Ordinary income

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The results for the current interim consolidated accounting period exceeded the forecast announced in April, driven in part by strong external sales and tax-free sales in the department store business. The company also revised its assumptions for results from the third quarter onward.

How to read this page

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 (IFRS) | J.FRONT RETAILING Co.,Ltd. (3086) timely disclosure | Komori