First-corporation Balance Sheet

Financials in millions JPY. Fiscal year is June - May.

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023
Period Ending	May '26 May 31, 2026	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023
Cash & Equivalents	2,625	5,400	4,117	5,062
Cash & Short-Term Investments	2,625	5,400	4,117	5,062
Cash Growth	-51.40%	31.16%	-18.67%	-
Receivables	8,040	7,205	7,065	6,278
Inventory	-	11,048	11,125	9,119
Other Current Assets	20,584	555	688	379
Total Current Assets	31,249	24,208	22,995	20,838
Property, Plant & Equipment	151.17	159	136	150
Long-Term Investments	32.03	283	235	199
Other Intangible Assets	13.28	15	14	18
Long-Term Deferred Tax Assets	520.25	223	336	260
Other Long-Term Assets	318.14	1	1	1
Total Assets	32,284	24,889	23,717	21,466
Accounts Payable	2,341	7,600	7,817	7,707
Accrued Expenses	55.7	15	19	20
Short-Term Debt	1,844	270	1,500	210
Current Portion of Long-Term Debt	2,473	1,251	1,441	735
Current Income Taxes Payable	809.79	458	182	402
Current Unearned Revenue	926.42	547	325	56
Other Current Liabilities	4,132	1,455	1,579	1,145
Total Current Liabilities	12,581	11,596	12,863	10,275
Long-Term Debt	8,120	3,192	2,154	2,995
Pension & Post-Retirement Benefits	327.45	136	105	104
Other Long-Term Liabilities	109.93	205	128	170
Total Liabilities	21,139	15,129	15,250	13,544
Common Stock	730.43	730	730	730
Additional Paid-In Capital	726.78	726	690	690
Retained Earnings	10,678	9,329	8,037	7,518
Treasury Stock	-993.76	-1,029	-993	-1,020
Comprehensive Income & Other	3.31	4	3	4
Shareholders' Equity	11,145	9,760	8,467	7,922
Total Liabilities & Equity	32,284	24,889	23,717	21,466
Total Debt	12,438	4,713	5,095	3,940
Net Cash (Debt)	-9,813	687	-978	1,122
Net Cash Growth	-	-	-	-
Net Cash Per Share	-819.00	57.48	-81.88	94.34
Filing Date Shares Outstanding	11.99	11.95	11.95	11.92
Total Common Shares Outstanding	11.99	11.95	11.95	11.92
Working Capital	18,668	12,612	10,132	10,563
Book Value Per Share	929.48	816.93	708.67	664.74
Tangible Book Value	11,132	9,745	8,453	7,904
Tangible Book Value Per Share	928.38	815.68	707.49	663.23
Order Backlog	28,361	35,760	34,460	36,678