Prices as of 2026/10/30 close
Company comparison · Department Stores
H2O Retailing is the bigger company, with revenue of ¥680.2B — 1.5x J. Front's ¥441.9B.
J. Front earns more on each yen of sales, with an operating margin of 13.2% — 8.4 points above H2O Retailing (4.8%).
Revenue growth in the latest results: J. Front +8.6%, H2O Retailing −0.2%. For next year, H2O Retailing guides for the fastest operating profit growth (+0.4%).
H2O Retailing pays more on average — ¥10.0M against ¥8.16M at J. Front.
Over the past year the shares moved H2O Retailing +36.4%, J. Front +24.4%.
Head-to-head wins17 metrics
One win per metric for the company with the best value. Metrics with no better or worse (P/E, average age, employees) are excluded.
ScaleInvestors
J. Front aheadH2O Retailing 1 : J. Front 2
Revenue: H2O Retailing ¥680.2B / J. Front ¥441.9B
ProfitabilityInvestors
J. Front aheadH2O Retailing 1 : J. Front 3
Operating margin: H2O Retailing 4.8% / J. Front 13.2%
GrowthInvestors
EvenH2O Retailing 2 : J. Front 2
Revenue growth (YoY): H2O Retailing −0.2% / J. Front +8.6%
Stock & balance sheetInvestors
H2O Retailing aheadH2O Retailing 2 : J. Front 1
Share price, 1 year: H2O Retailing +36.4% / J. Front +24.4%
Pay & workforceJob seekers
H2O Retailing aheadH2O Retailing 3 : J. Front 0
Average salary: H2O Retailing ¥10.0M / J. Front ¥8.16M
| Metric | H2O Retailing | J. Front | Gap |
|---|---|---|---|
| Revenue | ◎¥680.2B | ¥441.9B | 1.5x |
| Operating profit | ¥32.4B | ◎¥58.2B | 1.8x |
| Net income | ¥29.9B | ◎¥41.4B | 1.4x |
| Metric | H2O Retailing | J. Front | Gap |
|---|---|---|---|
| Operating margin | 4.8% | ◎13.2% | 8.4pt |
| Net margin | 4.4% | ◎9.4% | 5.0pt |
| ROE | 9.8% | ◎10.5% | 0.7pt |
| Revenue per employee | ◎¥3.2B | ¥1.9B | 1.7x |
| Metric | H2O Retailing | J. Front | Gap |
|---|---|---|---|
| Revenue growth (YoY) | −0.2% | ◎+8.6% | 8.8pt |
| Operating profit growth (YoY) | −7.0% | ◎+35.2% | 42.2pt |
| Revenue CAGR | — | +8.5% | |
| Guidance: revenue growthnext FY plan | ◎+4.7% | +3.9% | 0.8pt |
| Guidance: op. profit growthnext FY plan | ◎+0.4% | −14.1% | 14.4pt |
| Metric | H2O Retailing | J. Front | Gap |
|---|---|---|---|
| Share price, 1 year | ◎+36.4% | +24.4% | 12.0pt |
| Share price, 3 months | −5.1% | ◎−4.0% | 1.0pt |
| P/E (trailing)lower = cheaper | 10.9x | 17.9x | |
| Equity ratio | ◎45.5% | 36.4% | 9.2pt |
| Share price (close) | ¥2,782 | ¥2,873.5 |
◎ marks the best value for each metric. Revenue and profit are from the latest full-year earnings release; share prices are closing-price references; P/E = latest close ÷ trailing EPS. For banks and some other financials, revenue means ordinary income.
| Metric | H2O Retailing | J. Front | Gap |
|---|---|---|---|
| Average salary | ◎¥10.0M | ¥8.16M | ¥1.86M |
| Starting salary (monthly) | ◎¥270,000 | ¥247,000 | ¥23,000 |
| Average tenure | ◎18.5 yrs | 16.0 yrs | 2.5 |
| Average age | 46.2 | 47.4 | 1.2 |
| Employees | 210 | 233 | 1.1x |
Average salary is for the reporting (parent) company and is affected by average age and job mix. Holding companies with few employees are left out of the salary comparison.
Close (Oct 30, 2026)
¥2,782+36.4% (1Y)
H2O Retailing +36.4% over 1Y. Compared: J. Front +24.4%.
Reference chart of daily closing prices, not real-time quotes (split-adjusted; weekly closes before the last year). Each line shows the % change from the start of the period. Updated Oct 30, 2026.
H2O Retailing4 segments
J. Front4 segments
AAverage annual salary from the securities filings: H2O Retailing ¥10.0M, J. Front ¥8.16M. H2O Retailing pays the most. Averages also depend on staff age and job mix, so check the average age too (H2O Retailing 46.2, J. Front 47.4).
ARevenue in the latest results: H2O Retailing ¥680.2B, J. Front ¥441.9B. H2O Retailing is the bigger company, with revenue of ¥680.2B — 1.5x J. Front's ¥441.9B.
AOperating margins: J. Front 13.2%, H2O Retailing 4.8%. J. Front turns the highest share of sales into operating profit.
AShare price change over the past year (closing prices, for reference): H2O Retailing +36.4%, J. Front +24.4%. H2O Retailing has risen the most.


Comparing 2 companies (up to 4)
Sources: earnings releases (kessan tanshin), annual securities reports and other public information. Share prices are closing-price references, not real-time. Our data may contain errors; investment decisions are your own responsibility.