Nippon Aqua Balance Sheet

Financials in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	2,690	2,415	2,263	2,033	2,677	1,926
Cash & Short-Term Investments	2,690	2,415	2,263	2,033	2,677	1,926
Cash Growth	9.37%	6.71%	11.33%	-24.05%	38.98%	16.59%
Accounts Receivable	6,910	7,953	8,117	7,470	6,119	6,913
Other Receivables	5,432	6,467	5,996	3,648	5,105	3,686
Receivables	12,342	14,420	14,113	11,118	11,224	10,599
Inventory	2,604	2,891	2,222	2,209	3,122	951
Prepaid Expenses	-	248.19	162.64	63	60.01	52
Other Current Assets	330.48	40.77	58.69	49	53.93	63
Total Current Assets	17,967	20,015	18,820	15,472	17,136	13,591
Property, Plant & Equipment	4,448	4,480	4,271	4,367	4,346	4,263
Long-Term Investments	-	21.49	20.93	219	19.52	135
Other Intangible Assets	117.24	88.78	79.87	85	96.3	111
Long-Term Deferred Tax Assets	-	306.82	207.15	246	234.21	176
Other Long-Term Assets	1,155	858.22	634.15	2	134.31	1
Total Assets	23,723	25,810	24,072	20,392	21,970	18,279
Accounts Payable	6,238	7,528	7,557	6,454	6,272	6,056
Accrued Expenses	157.14	439.69	349.79	241	190.69	208
Short-Term Debt	5,100	4,800	4,500	2,400	6,000	3,100
Current Portion of Long-Term Debt	-	-	-	-	33.2	33
Current Portion of Leases	9.45	12.68	13.5	20	32.79	37
Current Income Taxes Payable	232.15	687.99	292.3	1,689	670.55	560
Other Current Liabilities	1,054	621.92	703.77	123	702.86	172
Total Current Liabilities	12,791	14,091	13,416	10,927	13,902	10,166
Long-Term Debt	-	-	-	-	-	33
Long-Term Leases	-	-	12.68	26	48.22	80
Other Long-Term Liabilities	83.69	85.86	97.26	135	52.91	49
Total Liabilities	12,874	14,176	13,526	11,088	14,003	10,328
Common Stock	1,904	1,904	1,904	1,903	1,904	1,903
Additional Paid-In Capital	2,097	2,097	2,015	1,912	1,885	1,885
Retained Earnings	8,383	9,169	8,358	7,523	6,271	5,367
Treasury Stock	-1,537	-1,537	-1,732	-2,035	-2,093	-1,204
Comprehensive Income & Other	1.21	0.72	0.57	1	0.02	-
Shareholders' Equity	10,849	11,634	10,546	9,304	7,967	7,951
Total Liabilities & Equity	23,723	25,810	24,072	20,392	21,970	18,279
Total Debt	5,109	4,813	4,526	2,446	6,114	3,283
Net Cash (Debt)	-2,419	-2,398	-2,263	-413	-3,437	-1,357
Net Cash Per Share	-75.65	-75.15	-72.03	-13.15	-106.49	-42.00
Filing Date Shares Outstanding	32.18	32.21	31.91	31.41	32.18	32.31
Total Common Shares Outstanding	32.18	32.21	31.91	31.41	32.18	32.31
Working Capital	5,176	5,925	5,404	4,545	3,234	3,425
Book Value Per Share	337.11	361.18	330.51	296.23	247.55	246.08
Tangible Book Value	10,731	11,545	10,466	9,219	7,870	7,840
Tangible Book Value Per Share	333.46	358.42	328.01	293.52	244.56	242.64
Order Backlog	-	-	-	4,195	-	2,161