KOA Corporation 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	27,894	26,642	31,351	28,638	22,916	19,334
Short-Term Investments	-	-	1,196	1,008	-	-
Cash & Short-Term Investments	27,894	26,642	32,547	29,646	22,916	19,334
Cash Growth	-10.50%	-18.14%	9.79%	29.37%	18.53%	19.89%
Accounts Receivable	14,608	15,896	16,160	18,376	18,220	15,492
Other Receivables	-	25	613	84	10	7
Receivables	14,608	15,921	16,773	18,460	18,230	15,499
Inventory	14,139	13,443	13,965	13,905	10,813	7,829
Prepaid Expenses	-	287	295	287	267	190
Other Current Assets	3,997	1,212	1,485	1,132	1,054	726
Total Current Assets	60,638	57,505	65,065	63,430	53,280	43,578
Property, Plant & Equipment	75,147	71,473	52,616	40,100	32,124	28,243
Long-Term Investments	-	8,674	8,474	7,267	7,803	8,513
Other Intangible Assets	3,067	3,152	2,769	737	763	745
Long-Term Deferred Tax Assets	-	560	640	1,232	1,017	259
Other Long-Term Assets	9,676	1	2	2	2	2
Total Assets	148,528	141,365	129,566	112,768	94,989	81,340
Accounts Payable	4,649	4,758	5,198	6,885	6,904	5,785
Accrued Expenses	1,192	3,323	3,620	3,843	3,737	2,780
Short-Term Debt	8,251	3,528	940	278	3,345	1,457
Current Income Taxes Payable	-	3,242	4,663	4,705	5,148	1,357
Other Current Liabilities	9,542	1,084	1,271	1,769	1,320	1,042
Total Current Liabilities	23,634	15,935	15,692	17,480	20,454	12,421
Long-Term Debt	36,656	41,181	30,535	16,754	3,232	2,951
Pension & Post-Retirement Benefits	-	1,229	913	1,921	1,904	2,070
Long-Term Deferred Tax Liabilities	-	955	952	712	727	820
Other Long-Term Liabilities	3,353	3,956	2,902	2,179	1,570	1,544
Total Liabilities	63,643	63,256	50,994	39,046	27,887	19,806
Common Stock	6,033	6,033	6,033	6,033	6,033	6,033
Additional Paid-In Capital	9,020	9,018	9,232	9,211	9,191	9,186
Retained Earnings	56,958	54,908	58,368	57,453	51,753	47,910
Treasury Stock	-240	-254	-2,368	-2,381	-2,395	-2,533
Comprehensive Income & Other	13,114	8,404	7,307	3,406	2,520	930
Total Common Equity	84,885	78,109	78,572	73,722	67,102	61,526
Minority Interest	-	-	-	-	-	8
Shareholders' Equity	84,885	78,109	78,572	73,722	67,102	61,534
Total Liabilities & Equity	148,528	141,365	129,566	112,768	94,989	81,340
Total Debt	44,907	44,709	31,475	17,032	6,577	4,408
Net Cash (Debt)	-17,013	-18,067	1,072	12,614	16,339	14,926
Net Cash Growth	-	-	-91.50%	-22.80%	9.47%	22.82%
Net Cash Per Share	-458.09	-486.84	28.90	340.29	441.99	404.55
Filing Date Shares Outstanding	37.14	37.12	37.09	37.01	37.05	36.93
Total Common Shares Outstanding	37.14	37.12	37.09	37.01	37.05	36.93
Working Capital	37,004	41,570	49,373	45,950	32,826	31,157
Book Value Per Share	2285.62	2104.34	2118.16	1991.89	1810.95	1665.81
Tangible Book Value	81,818	74,957	75,803	72,985	66,339	60,781
Tangible Book Value Per Share	2203.03	2019.43	2043.51	1971.98	1790.36	1645.64
Order Backlog	-	10,502	11,157	17,853	24,847	13,995

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