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Translation Standards Financial Accol Accounting FASF s Foundation MEMBERSHIP December 28 , 2021 Consolidated Financial Results for the First Nine 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 : January 13 , 2022 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 nine months of the fiscal year ending February 28 , 2022 ( from March 1 , 2021 to November 30 , 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 Nine months ended November 30 , 2021 November 30 , 2020 % yen 623,348 16.6 534,608 ( 36.4 ) Millions of yen 237,479 2.9 230,699 ( 36.2 ) % Millions of yen 8,883 369.9 1,890 ( 95.0 ) % Millions of yen 4,407 ( 18,483 ) % Millions of yen 2,079 ( 21,593 ) % Nine months ended November 30 , 2021 Profit attributable to owners of parent Millions of yen 3,669 Total comprehensive income Basic earnings per share Diluted earnings per share Millions of % % Yen Yen November 30 , 2020 ( 15,632 ) yen 3,200 ( 15,841 ) 14.01 ( 59.70 ) 14.01 ( 59.70 ) * 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 Total assets Total equity Equity attributable to owners of parent As of November 30 , 2021 Millions of yen 1,264,536 February 28 , 2021 1,263,722 Millions of yen 359,357 364,343 Millions of yen 347,391 352,171 Ratio of equity attributable to owners of parent to total assets Equity attributable to owners of parent per share % 27.5 Yen 1,326.60 27.9 1,344.91