Penta-Ocean Construction 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	52,645	57,270	60,148	50,489	44,838	59,781
Short-Term Investments	-	-	41	11	18	8
Cash & Short-Term Investments	52,645	57,270	60,189	50,500	44,856	59,789
Cash Growth	2.35%	-4.85%	19.19%	12.58%	-24.98%	36.83%
Accounts Receivable	492,030	360,365	300,077	269,605	263,620	239,591
Other Receivables	51,322	36,445	34,868	22,114	11,575	17,888
Receivables	543,352	396,810	334,945	291,719	275,195	257,479
Inventory	23,340	21,800	22,618	16,587	16,122	14,292
Other Current Assets	18,295	8,151	11,088	18,571	8,204	3,527
Total Current Assets	637,632	484,031	428,840	377,377	344,377	335,087
Property, Plant & Equipment	195,883	137,311	96,278	91,763	87,507	84,407
Long-Term Investments	23,948	33,235	34,840	29,582	27,469	25,712
Other Intangible Assets	2,027	2,089	2,498	3,660	3,761	3,931
Long-Term Deferred Tax Assets	-	3,459	3,571	5,796	4,248	3,109
Other Long-Term Assets	12,352	2	1	1	2	2
Total Assets	871,842	660,127	566,028	508,179	467,364	452,248
Accounts Payable	144,256	156,821	138,508	124,327	117,852	117,482
Accrued Expenses	-	3,324	3,258	3,073	3,122	2,980
Short-Term Debt	232,628	66,972	43,705	42,428	39,109	28,841
Current Portion of Long-Term Debt	10,000	10,000	-	10,000	-	10,000
Current Income Taxes Payable	10,484	2,783	8,224	1,551	2,838	4,806
Current Unearned Revenue	34,827	30,388	43,200	50,747	30,900	24,586
Other Current Liabilities	107,594	108,558	84,109	71,817	53,943	56,144
Total Current Liabilities	539,789	378,846	321,004	303,943	247,764	244,839
Long-Term Debt	106,206	89,503	66,611	41,265	53,447	43,371
Pension & Post-Retirement Benefits	1,230	1,246	801	1,511	1,847	1,118
Long-Term Deferred Tax Liabilities	3,787	3,787	3,679	3,679	3,679	3,679
Other Long-Term Liabilities	35,198	14,624	871	829	842	838
Total Liabilities	686,210	488,006	392,966	351,227	307,579	293,845
Common Stock	30,449	30,449	30,449	30,449	30,449	30,449
Additional Paid-In Capital	18,386	18,386	18,386	18,386	18,386	18,386
Retained Earnings	132,056	111,155	108,948	97,931	103,984	101,198
Treasury Stock	-12,720	-2,759	-773	-511	-564	-590
Comprehensive Income & Other	17,347	14,830	15,997	10,590	7,344	8,844
Total Common Equity	185,518	172,061	173,007	156,845	159,599	158,287
Minority Interest	114	60	55	107	186	116
Shareholders' Equity	185,632	172,121	173,062	156,952	159,785	158,403
Total Liabilities & Equity	871,842	660,127	566,028	508,179	467,364	452,248
Total Debt	348,834	166,475	110,316	93,693	92,556	82,212
Net Cash (Debt)	-296,189	-109,205	-50,127	-43,193	-47,700	-22,423
Net Cash Per Share	-1084.61	-386.70	-175.89	-151.48	-167.33	-78.63
Filing Date Shares Outstanding	273.08	279.48	283.36	285.16	285.08	285.04
Total Common Shares Outstanding	273.08	281.81	284.86	285.16	285.08	285.04
Working Capital	97,843	105,185	107,836	73,434	96,613	90,248
Book Value Per Share	679.34	610.56	607.35	550.03	559.85	555.32
Tangible Book Value	183,491	169,972	170,509	153,185	155,838	154,356
Tangible Book Value Per Share	671.92	603.14	598.58	537.19	546.65	541.53
Order Backlog	-	1,099,520	1,103,592	1,040,426	-	-

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