Citizen Watch Co., Ltd. (FRA:CTZ)

Citizen Watch Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	95,307	92,598	80,339	82,490	110,901	101,816
Short-Term Investments	-	1,120	952	-	-	-
Cash & Short-Term Investments	95,307	93,718	81,291	82,490	110,901	101,816
Cash Growth	13.50%	15.29%	-1.45%	-25.62%	8.92%	27.00%
Accounts Receivable	59,686	52,728	56,482	54,700	50,276	44,323
Other Receivables	1,940	5,488	5,715	3,052	2,661	2,129
Receivables	61,626	58,216	62,197	57,752	52,937	46,452
Inventory	119,292	111,269	116,049	108,490	97,043	90,247
Other Current Assets	8,619	8,747	8,204	10,910	9,258	5,929
Total Current Assets	284,844	271,950	267,741	259,642	270,139	244,444
Property, Plant & Equipment	96,331	91,621	87,987	79,521	74,862	75,948
Long-Term Investments	35,861	36,993	46,602	40,322	39,047	35,221
Other Intangible Assets	7,169	6,522	5,205	4,751	4,834	4,652
Long-Term Deferred Tax Assets	7,041	6,061	6,058	5,581	5,894	5,293
Other Long-Term Assets	-	2,405	1,670	2	2	2
Total Assets	431,246	415,552	415,445	389,982	394,962	365,811
Accounts Payable	29,698	17,941	18,827	32,214	32,264	24,617
Accrued Expenses	20,029	18,775	19,128	17,456	16,704	14,386
Short-Term Debt	5,607	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	2,655	2,445	2,315	2,179	2,826	1,381
Other Current Liabilities	16,409	21,431	23,842	13,279	12,148	9,077
Total Current Liabilities	74,398	77,553	75,641	79,317	69,338	59,745
Long-Term Debt	52,024	47,027	52,433	51,328	61,382	65,212
Long-Term Leases	7,434	6,006	7,380	4,679	-	-
Pension & Post-Retirement Benefits	16,698	16,490	16,777	16,572	20,281	22,590
Long-Term Deferred Tax Liabilities	3,381	2,183	5,334	3,628	2,772	2,281
Other Long-Term Liabilities	5,701	2,149	1,749	1,684	2,518	3,119
Total Liabilities	159,636	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	33,747	33,747	33,739	33,740	33,740	33,740
Retained Earnings	144,345	137,961	124,466	150,483	145,912	128,393
Treasury Stock	-1,588	-1,669	-1,698	-28,581	-8,225	-1,069
Comprehensive Income & Other	54,315	53,229	58,501	35,888	25,229	10,274
Total Common Equity	263,467	255,916	247,656	224,178	229,304	203,986
Minority Interest	8,143	8,228	8,475	8,596	9,367	8,878
Shareholders' Equity	271,610	264,144	256,131	232,774	238,671	212,864
Total Liabilities & Equity	431,246	415,552	415,445	389,982	394,962	365,811
Total Debt	65,065	69,994	71,342	70,196	66,778	75,496
Net Cash (Debt)	30,242	23,724	9,949	12,294	44,123	26,320
Net Cash Growth	116.40%	138.46%	-19.07%	-72.14%	67.64%	10.96%
Net Cash Per Share	123.99	97.29	40.56	42.37	142.25	84.19
Filing Date Shares Outstanding	244	243.87	245.28	258.67	298.22	312.64
Total Common Shares Outstanding	244	243.87	245.28	258.67	298.22	312.64
Working Capital	210,446	194,397	192,100	180,325	200,801	184,699
Book Value Per Share	1079.80	1049.40	1009.70	866.67	768.92	652.47
Tangible Book Value	256,298	249,394	242,451	219,427	224,470	199,334
Tangible Book Value Per Share	1050.42	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.