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Translation Standards Financial Accol Accounting s Foundation FASF MEMBERSHIP Consolidated Financial Results for the First Three Months of the Fiscal Year Ending February 28 , 2022 ( under IFRS ) Company name : J. FRONT RETAILING Co. , Ltd. Listing : First Section of the Tokyo Stock Exchange and Nagoya Stock Exchange Securities code : 3086 URL : https://www.j-front-retailing.com/ Representative : Tatsuya Yoshimoto , President Inquiries : June 29 , 2021 Hajime Inagami , Senior General Manager of Investor Relations Promotion Division , Financial Strategy Unit TEL : + 81-3-6895-0178 ( from overseas ) Scheduled date to file Quarterly Securities Report : Scheduled date to commence dividend payments : July 14 , 2021 Preparation of supplementary material on quarterly financial results : Yes ( Millions of yen with fractional amounts discarded , unless otherwise noted ) 1. Consolidated performance for the first three months of the fiscal year ending February 28 , 2022 ( from March 1 , 2021 to May 31 , 2021 ) ( 1 ) Consolidated operating results ( cumulative ) ( Percentages indicate year - on - year changes . ) Gross sales Sales revenue Business profit Operating profit Profit before tax Millions of Three months ended % May 31 , 2021 May 31 , 2020 yen 190,665 67.3 113,990 ( 58.4 ) Millions of yen 74,097 63,459 ( 43.6 ) % 16.8 Millions of yen 1,298 ( 3,879 ) % Millions of yen Millions of % % yen ( 3,819 ) ( 4,413 ) ( 27,103 ) ( 28,492 ) Total Three months ended Profit attributable to owners of parent Millions of comprehensive income Basic earnings per share Diluted earnings per share Millions of % % Yen Yen May 31 , 2021 May 31 , 2020 yen ( 3,062 ) ( 20,334 ) yen ( 3,266 ) ( 20,364 ) * ( 11.70 ) ( 77.66 ) 1. Of sales revenue , sales from purchase recorded at the time of sale ( shoka shiire ) of the " Department Store Business " and " Other ( Daimaru Kogyo ) " have been converted into gross amount and the net amount of sales of the “ SC Business " into tenant transaction volume ( gross amount basis ) to calculate gross sales . 2. Business profit is obtained by subtracting cost of sales and selling , general and administrative expense from sales revenue . Operating profit is obtained by adding other operating income to and subtracting other operating expense from business profit . ( 2 ) Consolidated financial position As of May 31 , 2021 February 28 , 2021 Total assets Total equity Equity attributable to owners of parent Millions of yen 1,240,350 1,263,722 Millions of yen 356,311 364,343 Millions of yen 344,280 352,171 Ratio of equity attributable to owners of parent to total assets Equity attributable to owners of parent per share % 27.8 Yen 1,314.73 27.9 1,344.91