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	Sep '25 Sep 30, 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	77,014	57,270	60,148	50,489	44,838	59,781
Short-Term Investments	-	-	41	11	18	8
Cash & Short-Term Investments	77,014	57,270	60,189	50,500	44,856	59,789
Cash Growth	42.11%	-4.85%	19.19%	12.58%	-24.98%	36.83%
Accounts Receivable	467,286	360,365	300,077	269,605	263,620	239,591
Other Receivables	44,082	36,445	34,868	22,114	11,575	17,888
Receivables	511,368	396,810	334,945	291,719	275,195	257,479
Inventory	22,982	21,800	22,618	16,587	16,122	14,292
Other Current Assets	11,222	8,151	11,088	18,571	8,204	3,527
Total Current Assets	622,586	484,031	428,840	377,377	344,377	335,087
Property, Plant & Equipment	165,458	137,311	96,278	91,763	87,507	84,407
Long-Term Investments	38,132	33,235	34,840	29,582	27,469	25,712
Other Intangible Assets	2,047	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	1	2	1	1	2	2
Total Assets	828,224	660,127	566,028	508,179	467,364	452,248
Accounts Payable	154,818	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	192,864	66,972	43,705	42,428	39,109	28,841
Current Portion of Long-Term Debt	20,000	10,000	-	10,000	-	10,000
Current Income Taxes Payable	8,266	2,783	8,224	1,551	2,838	4,806
Current Unearned Revenue	33,944	30,388	43,200	50,747	30,900	24,586
Other Current Liabilities	101,439	108,558	84,109	71,817	53,943	56,144
Total Current Liabilities	511,331	378,846	321,004	303,943	247,764	244,839
Long-Term Debt	105,660	89,503	66,611	41,265	53,447	43,371
Pension & Post-Retirement Benefits	1,199	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	23,333	14,624	871	829	842	838
Total Liabilities	645,310	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	124,898	111,155	108,948	97,931	103,984	101,198
Treasury Stock	-7,720	-2,759	-773	-511	-564	-590
Comprehensive Income & Other	16,757	14,830	15,997	10,590	7,344	8,844
Total Common Equity	182,770	172,061	173,007	156,845	159,599	158,287
Minority Interest	144	60	55	107	186	116
Shareholders' Equity	182,914	172,121	173,062	156,952	159,785	158,403
Total Liabilities & Equity	828,224	660,127	566,028	508,179	467,364	452,248
Total Debt	318,524	166,475	110,316	93,693	92,556	82,212
Net Cash (Debt)	-241,510	-109,205	-50,127	-43,193	-47,700	-22,423
Net Cash Per Share	-861.98	-386.70	-175.89	-151.48	-167.33	-78.63
Filing Date Shares Outstanding	276.24	279.48	283.36	285.16	285.08	285.04
Total Common Shares Outstanding	276.24	281.81	284.86	285.16	285.08	285.04
Working Capital	111,255	105,185	107,836	73,434	96,613	90,248
Book Value Per Share	661.63	610.56	607.35	550.03	559.85	555.32
Tangible Book Value	180,723	169,972	170,509	153,185	155,838	154,356
Tangible Book Value Per Share	654.22	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.