J Frontier Co.,Ltd.JP:2934
| May 31,
2019 | May 31,
2020 | May 31,
2021 | May 31,
2022 | May 31,
2023 |
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| Profit (loss) before income taxes | 111 | 135 | 679 | 702 | -1,847 |
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| Depreciation | 7 | 12 | 5 | 10 | 24 |
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| Amortization of goodwill | - | 3 | 5 | 47 | 174 |
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| Amortization of Customer-related assets | - | - | - | 3 | 96 |
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| Amortization of long-term prepaid expenses | 1 | 1 | 1 | 2 | 3 |
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| Increase (decrease) in allowance for doubtful accounts | -2 | -1 | 2 | 2 | 6 |
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| Increase (decrease) in provision for bonuses | 1 | -0 | 2 | -0 | -3 |
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| Increase (decrease) in provision for point card certificates | - | - | - | - | 10 |
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| Interest and dividend income | -0 | -0 | -0 | -0 | -1 |
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| Interest expenses | 1 | 1 | 1 | 1 | 11 |
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| Loss on retirement of non-current assets | 3 | 0 | 0 | 1 | 6 |
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| Loss (gain) on sale of investment securities | - | - | - | 10 | - |
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| Share issuance costs | - | - | - | 26 | - |
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| Stock Acquisition Rights Issuance Cost | - | - | - | - | 9 |
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| Gain on reversal of share acquisition rights | - | -0 | - | -0 | - |
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| Surrender value of insurance policies | - | - | - | -6 | -0 |
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| Decrease (increase) in trade receivables | 66 | -65 | -40 | -476 | -289 |
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| Decrease (increase) in inventories | -316 | 114 | 45 | 10 | -103 |
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| Decrease (increase) in prepaid expenses | -18 | -47 | 72 | -55 | 7 |
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| Decrease (increase) in consumption taxes refund recievable | - | 1 | 26 | -9 | -216 |
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| Increase (decrease) in trade payables | -26 | 71 | 5 | 152 | -108 |
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| Increase (decrease) in accounts payable - other | 122 | 179 | 108 | -487 | 633 |
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| Increase (decrease) in accrued expenses | - | - | - | 6 | 76 |
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| Increase (decrease) in accrued consumption taxes | - | -7 | 16 | 49 | -41 |
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| Increase (decrease) in deposits received | - | - | - | -0 | 11 |
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| Decrease(increase) in Business guaranty money | - | - | - | 40 | -0 |
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| Other, net | -34 | 3 | 8 | 10 | 34 |
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| Subtotal | 166 | 525 | 952 | 35 | -1,510 |
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| Interest and dividends received | 0 | 0 | 0 | 0 | 1 |
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| Interest paid | -1 | -1 | -1 | -1 | -11 |
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| Income taxes paid | -151 | -57 | -120 | -401 | -310 |
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| Income taxes refund | - | 0 | - | 1 | - |
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| Net cash provided by (used in) operating activities | 14 | 218 | 831 | -367 | -1,830 |
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| Payments into time deposits | -1 | -1 | -1 | - | -60 |
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| Proceeds from withdrawal of time deposits | - | - | - | 7 | - |
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| Purchase of property, plant and equipment | -34 | -5 | -7 | -8 | -100 |
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| Purchase of intangible assets | -13 | - | - | -3 | -4 |
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| Purchase of shares of subsidiaries resulting in change in scope of consolidation | - | - | - | -855 | -577 |
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| Payments for acquisition of businesses | - | -160 | - | -85 | - |
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| Purchase of investment securities | - | - | - | - | -40 |
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| Proceeds from sale of investment securities | - | - | - | 23 | - |
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| Loan advances | - | - | - | -55 | -337 |
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| Payments of leasehold and guarantee deposits | -13 | - | -0 | - | -14 |
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| Proceeds from refund of leasehold and guarantee deposits | - | 1 | - | 17 | 2 |
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| Proceeds from cancellation of insurance funds | - | - | - | 99 | 1 |
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| Purchase of insurance funds | - | - | - | - | -3 |
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| Net cash provided by (used in) investing activities | -63 | -165 | -8 | -860 | -1,133 |
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| Net increase (decrease) in short-term borrowings | - | - | - | - | 108 |
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| Proceeds from long-term borrowings | 200 | - | - | 200 | 1,500 |
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| Repayments of long-term borrowings | -70 | -100 | -94 | -77 | -320 |
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| Redemption of bonds | - | - | - | - | -66 |
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| Proceeds from issuance of shares | - | - | - | 2,865 | - |
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| Proceeds from issuance of shares resulting from exercise of share acquisition rights | - | - | - | 30 | 229 |
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| Purchase of treasury shares | - | - | - | -453 | -0 |
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| Other, net | - | - | - | - | -0 |
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| Net cash provided by (used in) financing activities | 130 | -99 | -94 | 2,565 | 1,451 |
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| Net increase (decrease) in cash and cash equivalents | 82 | -46 | 729 | 1,338 | -1,512 |
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| Increase in cash and cash equivalents resulting from inclusion of subsidiaries in consolidation | - | - | - | - | 132 |
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