EM Systems Co., Ltd. (FRA:EMO)

EM Systems Balance Sheet

Financials in millions JPY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	8,357	11,884	9,441	8,881	8,289	7,982
Cash & Short-Term Investments	8,357	11,884	9,441	8,881	8,289	7,982
Cash Growth	-18.79%	25.88%	6.31%	7.14%	3.85%	-8.98%
Receivables	3,656	4,291	3,082	2,760	2,555	1,990
Inventory	676	873	1,136	1,084	688	248
Other Current Assets	1,320	1,301	1,141	1,124	1,042	971
Total Current Assets	14,009	18,349	14,800	13,849	12,574	11,191
Property, Plant & Equipment	1,387	1,241	1,330	1,371	1,333	1,441
Long-Term Investments	1,123	7,578	7,658	8,271	7,822	7,353
Goodwill	2,032	1,265	1,475	188	285	383
Other Intangible Assets	1,987	2,229	3,711	2,135	2,236	2,208
Long-Term Deferred Tax Assets	-	1,006	412	534	558	519
Other Long-Term Assets	8,230	1	1	1	1	1
Total Assets	28,768	31,669	29,387	26,349	24,809	23,096
Accounts Payable	3,446	1,376	1,121	1,398	852	833
Accrued Expenses	647	555	348	285	403	344
Current Portion of Long-Term Debt	783	833	966	-	-	-
Current Portion of Leases	-	37	36	35	4	24
Current Income Taxes Payable	377	4,309	1,515	1,780	1,253	832
Other Current Liabilities	1,053	1,962	1,632	1,446	1,655	1,443
Total Current Liabilities	7,180	9,072	5,618	4,944	4,167	3,476
Long-Term Debt	8	569	1,527	-	-	-
Long-Term Leases	3	-	37	74	1	5
Pension & Post-Retirement Benefits	126	137	135	1,061	1,039	1,065
Long-Term Deferred Tax Liabilities	-	286	329	-	-	-
Other Long-Term Liabilities	1,259	988	1,177	769	778	816
Total Liabilities	8,576	11,052	8,823	6,848	5,985	5,362
Common Stock	2,785	2,785	2,785	2,785	2,785	2,785
Additional Paid-In Capital	2,502	2,486	3,376	3,362	3,347	3,283
Retained Earnings	15,244	15,813	16,101	15,199	14,116	13,216
Treasury Stock	-711	-763	-1,990	-2,017	-1,539	-1,610
Comprehensive Income & Other	337	267	247	149	73	37
Total Common Equity	20,157	20,588	20,519	19,478	18,782	17,711
Minority Interest	35	29	45	23	42	23
Shareholders' Equity	20,192	20,617	20,564	19,501	18,824	17,734
Total Liabilities & Equity	28,768	31,669	29,387	26,349	24,809	23,096
Total Debt	794	1,439	2,566	109	5	29
Net Cash (Debt)	7,563	10,445	6,875	8,772	8,284	7,953
Net Cash Growth	-12.44%	51.93%	-21.63%	5.89%	4.16%	-8.41%
Net Cash Per Share	109.25	148.31	96.96	123.51	116.13	111.27
Filing Date Shares Outstanding	69.22	69.13	70.7	70.65	71.18	71.06
Total Common Shares Outstanding	69.22	69.13	70.7	70.65	71.18	71.06
Working Capital	6,829	9,277	9,182	8,905	8,407	7,715
Book Value Per Share	291.18	297.82	290.24	275.70	263.87	249.23
Tangible Book Value	16,138	17,094	15,333	17,155	16,261	15,120
Tangible Book Value Per Share	233.13	247.27	216.89	242.82	228.45	212.77

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