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Translation Accounting Standards s Foundation FASF MEMBERSHIP October 12 , 2021 Consolidated Financial Results for the First Six 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 : 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 : October 14 , 2021 November 11 , 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 six months of the fiscal year ending February 28 , 2022 ( from March 1 , 2021 to August 31 , 2021 ) ( 1 ) Consolidated operating results ( cumulative ) ( Percentages indicate year - on - year changes . ) Gross sales Sales revenue Business profit Operating profit Profit before tax Six months ended August 31 , 2021 August 31 , 2020 Millions of yen 402,148 25.4 320,635 ( 41.3 ) % Millions of yen 157,333 6.7 147,471 ( 34.7 ) % Millions of yen 3,654 250 ( 98.9 ) Millions of Millions of % % % yen ( 1,388 ) yen ( 2,871 ) ( 20,637 ) ( 22,760 ) Six months ended August 31 , 2021 August 31 , 2020 * Profit attributable to owners of parent Total comprehensive income Basic earnings per share Diluted earnings per share Millions of yen Millions of % % Yen Yen yen ( 1,995 ) ( 16,311 ) ( 1,912 ) ( 16,856 ) ( 7.62 ) ( 7.62 ) ( 62.30 ) ( 62.30 ) 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 August 31 , 2021 February 28 , 2021 Millions of yen 345,842 352,171 Ratio of equity attributable to owners of parent to total assets Equity attributable to owners of parent per share % 28.0 Yen 1,320.67 27.9 1,344.91 Total assets Total equity Equity attributable to owners of parent Millions of yen 1,233,119 1,263,722 Millions of yen 357,815 364,343