{"id":42889,"date":"2026-04-27T16:54:16","date_gmt":"2026-04-27T07:54:16","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3086-20260427-01_wp_dividend\/"},"modified":"2026-04-27T16:54:16","modified_gmt":"2026-04-27T07:54:16","slug":"3086-20260427-01_wp_dividend","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3086\/ir\/3086-20260427-01_wp_dividend\/","title":{"rendered":"Notice Regarding Distribution of Surplus"},"content":{"rendered":"<p>Record date of February 28, 2026, year-end dividend of 27 yen per share, annual dividend of 54 yen (highest level on record), total dividend amount of 6,756 million yen, effective date May 8, 2026.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3086","jir_company_name":"J. Front Retailing Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-04-27","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/04\/3086-20260427-01.pdf","jir_short_summary":"Record date of February 28, 2026, year-end dividend of 27 yen per share, annual dividend of 54 yen (highest level on record), total dividend amount of 6,756 million yen, effective date May 8, 2026.","jir_summary":"### Dividend Overview\nJ. Front Retailing Co., Ltd. has resolved a distribution of surplus with a record date of February 28, 2026, setting the year-end dividend per share at 27 yen. This brings the annual dividend to 54 yen, reaching the highest level on record. The total amount of dividends is 6,756 million yen, with an effective date of May 8, 2026. The dividend source is paid out from retained earnings.\n\n### Dividend Policy and Shareholder Returns\nThe company aims to maintain and improve a sound financial structure while considering profit levels, capital expenditures, and free cash flow trends. Its basic policy includes stable dividends and flexible, agile share buybacks. During the medium-term management plan period (FY2024\u20132026), it targets a consolidated payout ratio of over 40%, working toward the appropriate optimization of equity. This dividend decision is based on the FY2025 performance and shareholder return policy.","jir_financial_highlights":"Year-end Dividend per Share: 27 yen 00 sen (Same as most recent dividend forecast, decreased from previous term\u2019s 30 yen 00 sen)\nAnnual Dividend per Share: 54 yen 00 sen (Increased from previous term\u2019s 52 yen 00 sen, highest level on record)\nTotal Dividend Amount: 6,756 million yen (Decreased from previous term\u2019s 7,747 million yen)\nRecord Date: 2026-02-28 (Unknown)\nEffective Date: 2026-05-08 (Unknown)","jir_category":"","jir_hashtags":"#JFrontRetailing, #Dividend, #JapaneseStocks","jir_key_figures":"Year-end Dividend: 27 yen 00 sen (record date February 28, 2026)\nAnnual Dividend: 54 yen 00 sen (highest level on record)\nTotal Dividend Amount: 6,756 million yen (effective date May 8, 2026)","jir_meta_title":"J. Front Retailing Increases Annual Dividend to 54 Yen\uff5cFiscal Year Ending February 2026","jir_meta_description":"J. Front Retailing Co., Ltd. has decided on a year-end dividend of 27 yen per share as of February 28, 2026, raising the annual dividend to a record high of 54 yen. The total dividend amount is 6,756 million yen, with an effective date of May 8, 2026.","jir_og_title":"J. Front Retailing Increases Annual Dividend to 54 Yen\uff5cFiscal Year Ending February 2026","jir_og_description":"For the fiscal year ending February 2026, a year-end dividend of 27 yen and an annual dividend of 54 yen (highest level on record) have been decided. The total dividend payment is 6,756 million yen, effective May 8, 2026.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7776,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"dividend","footnotes":""},"sector":[],"importance":[],"class_list":["post-42889","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice Regarding Distribution of Surplus - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-3086\/ir\/3086-20260427-01_wp_dividend\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3086\/ir\/3086-20260427-01_wp_dividend\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3086\/ir\/3086-20260427-01_wp_dividend\/\",\"name\":\"Notice Regarding Distribution of Surplus - 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