NEPON Balance Sheet

Financials in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	592	521	528	532	432
Cash & Short-Term Investments	592	521	528	532	432
Cash Growth	13.63%	-1.33%	-0.75%	23.15%	-26.66%
Receivables	2,528	2,563	2,815	3,031	2,874
Inventory	1,156	1,355	1,556	1,661	1,256
Other Current Assets	84	94	89	57	60
Total Current Assets	4,360	4,533	4,988	5,281	4,622
Property, Plant & Equipment	960	1,033	1,115	1,174	1,194
Long-Term Investments	340	243	273	298	281
Other Intangible Assets	214	176	158	107	112
Long-Term Deferred Tax Assets	13	37	367	359	373
Other Long-Term Assets	-	2	3	1	2
Total Assets	5,887	6,024	6,904	7,220	6,584
Accounts Payable	329	526	902	1,190	1,164
Accrued Expenses	223	124	163	96	98
Short-Term Debt	1,550	1,500	1,250	1,050	650
Current Portion of Long-Term Debt	159	233	306	391	406
Current Portion of Leases	-	-	-	-	1
Current Income Taxes Payable	24	-	-	78	44
Other Current Liabilities	313	255	266	187	244
Total Current Liabilities	2,598	2,638	2,887	2,992	2,607
Long-Term Debt	39	199	432	694	660
Pension & Post-Retirement Benefits	780	826	931	891	933
Other Long-Term Liabilities	27	29	28	35	28
Total Liabilities	3,444	3,692	4,278	4,612	4,228
Common Stock	601	601	601	601	601
Additional Paid-In Capital	150	150	150	150	150
Retained Earnings	1,606	1,524	1,833	1,825	1,577
Treasury Stock	-9	-9	-9	-8	-8
Comprehensive Income & Other	95	66	51	40	36
Shareholders' Equity	2,443	2,332	2,626	2,608	2,356
Total Liabilities & Equity	5,887	6,024	6,904	7,220	6,584
Total Debt	1,748	1,932	1,988	2,135	1,717
Net Cash (Debt)	-1,156	-1,411	-1,460	-1,603	-1,285
Net Cash Per Share	-1207.32	-1473.63	-1524.75	-1674.08	-1162.71
Filing Date Shares Outstanding	0.96	0.96	0.96	0.96	0.96
Total Common Shares Outstanding	0.96	0.96	0.96	0.96	0.96
Working Capital	1,762	1,895	2,101	2,289	2,015
Book Value Per Share	2551.48	2435.52	2742.53	2723.64	2460.47
Tangible Book Value	2,229	2,156	2,468	2,501	2,244
Tangible Book Value Per Share	2327.98	2251.71	2577.52	2611.90	2343.50
Order Backlog	-	107.81	106.48	175.57	158.38

Source: S&P Global Market Intelligence. Standard template. Financial Sources.