Japan Foods Holding Balance Sheet

Financials in millions SGD. Fiscal year is April - March.

Millions SGD. 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	7.56	7.87	11.47	18.49	23.21	23.13
Cash & Short-Term Investments	7.56	7.87	11.47	18.49	23.21	23.13
Cash Growth	-24.91%	-31.42%	-37.95%	-20.33%	0.32%	13.16%
Accounts Receivable	0.69	1.21	1.32	1.03	1.02	0.8
Other Receivables	0.02	0.02	0.59	0.04	0.05	0.04
Receivables	0.71	1.22	1.9	1.07	1.07	0.85
Inventory	0.63	0.73	0.73	0.81	0.58	0.66
Prepaid Expenses	-	1	1.23	1.37	0.65	0.45
Other Current Assets	4.51	3.05	2.57	2.34	2.08	1.83
Total Current Assets	13.42	13.87	17.9	24.07	27.58	26.92
Property, Plant & Equipment	41.18	46.36	58.96	57.53	42.26	31.96
Long-Term Investments	2.31	2.3	2.99	2.61	3.18	3.97
Other Intangible Assets	0.27	0.31	0.19	0.47	0.46	0.52
Long-Term Deferred Tax Assets	8.12	8.12	7.96	-	-	-
Other Long-Term Assets	1.94	3.04	3.52	3.88	3.07	3.8
Total Assets	67.56	74.48	93.11	90.62	77.84	68.14
Accounts Payable	1.49	1.47	1.9	1.71	1.2	1.83
Accrued Expenses	5	5.19	5.3	5.69	5.32	3.38
Current Portion of Leases	16.89	21.13	23.54	22.06	17.39	15.63
Current Income Taxes Payable	-	-	0.3	0.54	0.12	0.56
Current Unearned Revenue	-	0.03	0.06	0.08	0.11	-
Other Current Liabilities	1.75	3.09	2.89	2.32	1.96	1.3
Total Current Liabilities	25.14	30.91	33.98	32.4	26.1	22.71
Long-Term Leases	14.51	13.88	21.34	24.97	18.82	11.83
Long-Term Deferred Tax Liabilities	8.18	8.18	8.03	0.53	0.22	0.22
Total Liabilities	49.36	52.98	63.35	57.9	45.13	34.76
Common Stock	9.52	9.52	9.52	9.52	9.52	9.52
Retained Earnings	8.9	12.2	20.42	23.18	23.15	23.85
Treasury Stock	-0.25	-0.25	-0.22	-0.02	-0.01	-0.04
Comprehensive Income & Other	0.04	0.04	0.04	0.04	0.04	0.05
Shareholders' Equity	18.21	21.5	29.76	32.72	32.71	33.38
Total Liabilities & Equity	67.56	74.48	93.11	90.62	77.84	68.14
Total Debt	31.4	35.01	44.88	47.03	36.21	27.47
Net Cash (Debt)	-23.84	-27.15	-33.41	-28.54	-13	-4.33
Net Cash Per Share	-0.14	-0.16	-0.19	-0.16	-0.07	-0.02
Filing Date Shares Outstanding	173.69	173.69	173.69	174.42	174.42	173.83
Total Common Shares Outstanding	173.69	173.69	173.81	174.39	174.42	174.35
Working Capital	-11.73	-17.04	-16.09	-8.33	1.48	4.21
Book Value Per Share	0.10	0.12	0.17	0.19	0.19	0.19
Tangible Book Value	17.93	21.19	29.57	32.25	32.25	32.86
Tangible Book Value Per Share	0.10	0.12	0.17	0.18	0.18	0.19
Machinery	-	19.35	18.55	15.77	15.27	14.14

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