Citizen Watch Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	100,210	92,598	80,339	82,490	110,901	101,816
Short-Term Investments	-	1,120	952	-	-	-
Cash & Short-Term Investments	100,210	93,718	81,291	82,490	110,901	101,816
Cash Growth	7.13%	15.29%	-1.45%	-25.62%	8.92%	27.00%
Accounts Receivable	66,306	52,728	56,482	54,700	50,276	44,323
Other Receivables	5,253	5,488	5,715	3,052	2,661	2,129
Receivables	71,559	58,216	62,197	57,752	52,937	46,452
Inventory	120,201	111,269	116,049	108,490	97,043	90,247
Other Current Assets	9,900	8,747	8,204	10,910	9,258	5,929
Total Current Assets	301,870	271,950	267,741	259,642	270,139	244,444
Property, Plant & Equipment	101,291	91,621	87,987	79,521	74,862	75,948
Long-Term Investments	36,631	36,993	46,602	40,322	39,047	35,221
Other Intangible Assets	7,478	6,522	5,205	4,751	4,834	4,652
Long-Term Deferred Tax Assets	6,727	6,061	6,058	5,581	5,894	5,293
Other Long-Term Assets	2,343	2,405	1,670	2	2	2
Total Assets	456,340	415,552	415,445	389,982	394,962	365,811
Accounts Payable	23,487	17,941	18,827	32,214	32,264	24,617
Accrued Expenses	20,241	18,775	19,128	17,456	16,704	14,386
Short-Term Debt	5,011	170	67	4,189	5,396	10,284
Current Portion of Long-Term Debt	-	15,010	10,010	10,000	-	-
Current Portion of Leases	-	1,781	1,452	-	-	-
Current Income Taxes Payable	3,523	2,445	2,315	2,179	2,826	1,381
Other Current Liabilities	28,975	21,431	23,842	13,279	12,148	9,077
Total Current Liabilities	81,237	77,553	75,641	79,317	69,338	59,745
Long-Term Debt	52,023	47,027	52,433	51,328	61,382	65,212
Long-Term Leases	7,490	6,006	7,380	4,679	-	-
Pension & Post-Retirement Benefits	17,061	16,490	16,777	16,572	20,281	22,590
Long-Term Deferred Tax Liabilities	4,356	2,183	5,334	3,628	2,772	2,281
Other Long-Term Liabilities	6,286	2,149	1,749	1,684	2,518	3,119
Total Liabilities	168,453	151,408	159,314	157,208	156,291	152,947
Common Stock	32,648	32,648	32,648	32,648	32,648	32,648
Additional Paid-In Capital	34,695	33,747	33,739	33,740	33,740	33,740
Retained Earnings	148,948	137,961	124,466	150,483	145,912	128,393
Treasury Stock	-1,779	-1,669	-1,698	-28,581	-8,225	-1,069
Comprehensive Income & Other	64,705	53,229	58,501	35,888	25,229	10,274
Total Common Equity	279,217	255,916	247,656	224,178	229,304	203,986
Minority Interest	8,670	8,228	8,475	8,596	9,367	8,878
Shareholders' Equity	287,887	264,144	256,131	232,774	238,671	212,864
Total Liabilities & Equity	456,340	415,552	415,445	389,982	394,962	365,811
Total Debt	64,524	69,994	71,342	70,196	66,778	75,496
Net Cash (Debt)	35,686	23,724	9,949	12,294	44,123	26,320
Net Cash Growth	58.23%	138.46%	-19.07%	-72.14%	67.64%	10.96%
Net Cash Per Share	146.30	97.29	40.56	42.37	142.25	84.19
Filing Date Shares Outstanding	243.99	243.87	245.28	258.67	298.22	312.64
Total Common Shares Outstanding	243.99	243.87	245.28	258.67	298.22	312.64
Working Capital	220,633	194,397	192,100	180,325	200,801	184,699
Book Value Per Share	1144.36	1049.40	1009.70	866.67	768.92	652.47
Tangible Book Value	271,739	249,394	242,451	219,427	224,470	199,334
Tangible Book Value Per Share	1113.71	1022.66	988.48	848.30	752.71	637.59
Land	-	11,231	10,529	-	-	-
Construction In Progress	-	6,807	3,477	-	-	-

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