SMS Co., Ltd. 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	14,690	16,175	18,236	16,965	14,640	10,538
Cash & Short-Term Investments	14,690	16,175	18,236	16,965	14,640	10,538
Cash Growth	-9.86%	-11.30%	7.49%	15.88%	38.93%	-4.99%
Accounts Receivable	6,878	8,521	7,961	6,236	5,679	4,745
Other Receivables	14,328	12,516	10,406	8,440	6,757	6,922
Receivables	21,206	21,037	18,367	14,676	12,436	11,667
Inventory	165	117	38	49	53	47
Prepaid Expenses	1,196	1,285	1,038	793	665	808
Other Current Assets	93	50	96	69	29	158
Total Current Assets	37,350	38,664	37,775	32,552	27,823	23,218
Property, Plant & Equipment	1,113	1,187	1,132	886	876	939
Long-Term Investments	2,375	4,409	4,140	3,927	3,987	3,093
Goodwill	8,528	9,701	9,752	10,029	8,907	8,834
Other Intangible Assets	20,652	21,140	18,413	16,565	14,016	12,479
Long-Term Deferred Tax Assets	1,937	1,437	1,262	1,138	975	879
Other Long-Term Assets	1,498	2	1	1	1	2
Total Assets	73,453	76,540	72,475	65,098	56,585	49,444
Accounts Payable	273	423	460	324	307	258
Accrued Expenses	3,057	1,903	1,968	1,540	1,281	1,107
Short-Term Debt	5,360	3,500	-	-	-	-
Current Portion of Long-Term Debt	1,901	1,901	1,901	1,901	1,999	2,479
Current Portion of Leases	78	128	160	152	131	115
Current Income Taxes Payable	303	13,994	15,004	12,483	11,067	8,629
Other Current Liabilities	12,510	2,141	1,832	1,615	1,422	1,287
Total Current Liabilities	25,049	23,990	21,325	18,015	16,207	13,875
Long-Term Debt	1,400	2,350	4,251	6,153	8,054	10,644
Long-Term Leases	169	174	121	121	185	281
Pension & Post-Retirement Benefits	237	236	203	178	173	149
Long-Term Deferred Tax Liabilities	2,263	2,467	2,286	2,208	1,973	1,830
Other Long-Term Liabilities	5	5	6	3	2	7
Total Liabilities	29,123	29,222	28,192	26,678	26,594	26,786
Common Stock	2,551	2,551	2,551	2,315	2,310	2,281
Additional Paid-In Capital	261	262	313	119	114	85
Retained Earnings	45,670	43,430	39,111	33,190	27,699	23,140
Treasury Stock	-9,711	-5,713	-1,904	-1	-1	-
Comprehensive Income & Other	5,559	6,788	4,212	2,797	-131	-2,848
Total Common Equity	44,330	47,318	44,283	38,420	29,991	22,658
Shareholders' Equity	44,330	47,318	44,283	38,420	29,991	22,658
Total Liabilities & Equity	73,453	76,540	72,475	65,098	56,585	49,444
Total Debt	8,908	8,053	6,433	8,327	10,369	13,519
Net Cash (Debt)	5,782	8,122	11,803	8,638	4,271	-2,981
Net Cash Growth	-35.08%	-31.19%	36.64%	102.25%	-	-
Net Cash Per Share	69.52	95.18	135.13	98.61	48.78	-34.07
Filing Date Shares Outstanding	82.08	83.26	85.89	87.15	87.15	87.12
Total Common Shares Outstanding	82.08	84.96	86.75	87.15	87.15	87.11
Working Capital	12,301	14,674	16,450	14,537	11,616	9,343
Book Value Per Share	540.08	556.93	510.47	440.83	344.14	260.11
Tangible Book Value	15,150	16,477	16,118	11,826	7,068	1,345
Tangible Book Value Per Share	184.58	193.93	185.80	135.69	81.10	15.44

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