Nippon Aqua Balance Sheet

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	2,284	2,263	2,033	2,676	1,926	1,651
Cash & Short-Term Investments	2,284	2,263	2,033	2,676	1,926	1,651
Cash Growth	13.14%	11.31%	-24.03%	38.94%	16.66%	-12.09%
Accounts Receivable	7,692	9,259	7,470	6,873	6,913	5,582
Other Receivables	4,937	4,853	3,648	4,351	3,686	2,879
Receivables	12,629	14,112	11,118	11,224	10,599	8,461
Inventory	2,607	2,222	2,209	3,121	951	1,251
Prepaid Expenses	-	162	63	60	52	58
Other Current Assets	227.07	60	49	55	63	48
Total Current Assets	17,748	18,819	15,472	17,136	13,591	11,469
Property, Plant & Equipment	4,235	4,271	4,367	4,346	4,263	4,132
Long-Term Investments	-	655	219	154	135	131
Other Intangible Assets	61.34	79	85	96	111	113
Long-Term Deferred Tax Assets	-	207	246	234	176	174
Other Long-Term Assets	977.32	2	2	-	1	1
Total Assets	23,060	24,071	20,392	21,969	18,279	16,021
Accounts Payable	6,191	7,557	6,454	6,273	6,056	4,841
Accrued Expenses	144.21	316	241	189	208	210
Short-Term Debt	4,900	4,500	2,400	6,000	3,100	2,300
Current Portion of Long-Term Debt	-	-	-	33	33	33
Current Portion of Leases	12.99	13	20	32	37	25
Current Income Taxes Payable	293.2	799	1,689	1,237	560	674
Other Current Liabilities	783.66	230	123	138	172	103
Total Current Liabilities	12,325	13,415	10,927	13,902	10,166	8,186
Long-Term Debt	-	-	-	-	33	66
Long-Term Leases	2.97	12	26	48	80	54
Other Long-Term Liabilities	84.92	99	135	53	49	77
Total Liabilities	12,413	13,526	11,088	14,003	10,328	8,383
Common Stock	1,904	1,903	1,903	1,903	1,903	1,903
Additional Paid-In Capital	2,015	2,015	1,912	1,885	1,885	1,884
Retained Earnings	8,459	8,357	7,523	6,270	5,367	5,059
Treasury Stock	-1,732	-1,731	-2,035	-2,093	-1,204	-1,209
Comprehensive Income & Other	0.66	1	1	1	-	1
Shareholders' Equity	10,647	10,545	9,304	7,966	7,951	7,638
Total Liabilities & Equity	23,060	24,071	20,392	21,969	18,279	16,021
Total Debt	4,916	4,525	2,446	6,113	3,283	2,478
Net Cash (Debt)	-2,632	-2,262	-413	-3,437	-1,357	-827
Net Cash Per Share	-82.81	-72.00	-13.15	-106.48	-42.00	-25.60
Filing Date Shares Outstanding	31.89	31.91	31.41	32.18	32.31	32.3
Total Common Shares Outstanding	31.89	31.91	31.41	32.18	32.31	32.3
Working Capital	5,423	5,404	4,545	3,234	3,425	3,283
Book Value Per Share	333.88	330.48	296.23	247.53	246.08	236.45
Tangible Book Value	10,586	10,466	9,219	7,870	7,840	7,525
Tangible Book Value Per Share	331.96	328.00	293.52	244.55	242.64	232.95
Order Backlog	-	4,501	4,195	3,182	2,161	-

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