Will Smart Co.,LTD. (TYO:175A)
Japan · Delayed Price · Currency is JPY 646.00
-3.00 (-0.46%)
Sep 4, 2026, 3:30 PM JST
Will Smart Co.,LTD. Balance Sheet
Financials in millions JPY. Fiscal year is January - December.
Millions JPY. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Cash & Equivalents | 561.35 | 104 | 108 | 147.36 | 64.23 | 136 |
Cash & Short-Term Investments | 561.35 | 104 | 108 | 147.36 | 64.23 | 136 |
Cash Growth | - | -3.70% | -26.71% | 129.42% | -52.77% | -40.29% |
Receivables | 77.63 | 235 | 320 | 400.92 | 245.05 | 635 |
Inventory | 13.78 | 17 | 11 | 10.03 | 18.09 | 5 |
Prepaid Expenses | 46.67 | 32 | 24 | 8.96 | 9.01 | 7 |
Other Current Assets | 40.61 | 17 | 18 | 2.14 | 33.54 | 9 |
Total Current Assets | 740.04 | 405 | 481 | 569.39 | 369.91 | 792 |
Property, Plant & Equipment | 3.1 | 4 | 28 | 28.03 | 23.36 | 15 |
Long-Term Investments | - | 27 | 28 | - | - | 12 |
Goodwill | - | - | 49 | 63.26 | 82.24 | - |
Other Intangible Assets | 14.26 | - | 69 | 90.47 | 105.41 | 217 |
Long-Term Deferred Tax Assets | - | - | - | - | - | 12 |
Other Long-Term Assets | 30.33 | - | 1 | 24.45 | 25.68 | 3 |
Total Assets | 787.72 | 436 | 656 | 775.6 | 606.6 | 1,051 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Accounts Payable | 18.33 | 37 | 20 | 30.87 | 27.94 | 130 |
Accrued Expenses | 11.03 | 11 | 31 | 37.82 | 15.53 | 9 |
Short-Term Debt | 374.99 | 326 | 145 | 299.5 | 116.4 | 150 |
Current Portion of Long-Term Debt | 2.04 | 2 | 2 | 2.04 | 2.04 | - |
Current Portion of Leases | 0.29 | - | - | 0.36 | 0.58 | - |
Current Income Taxes Payable | 6.37 | 26 | 24 | 6.43 | - | 66 |
Current Unearned Revenue | 27.28 | 10 | 10 | 7.58 | 17.13 | 21 |
Other Current Liabilities | 51.46 | 14 | 4 | 67.3 | 129.4 | 11 |
Total Current Liabilities | 491.79 | 426 | 236 | 451.89 | 309.02 | 387 |
Long-Term Debt | 5.61 | 6 | 8 | 10.37 | 12.24 | - |
Long-Term Leases | 0.16 | - | - | 0.91 | 0.73 | - |
Other Long-Term Liabilities | 0 | 1 | 3 | 0 | 0 | 2 |
Total Liabilities | 497.56 | 433 | 247 | 463.18 | 321.99 | 389 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Common Stock | 865.19 | 635 | 630 | 545.85 | 545.85 | 545 |
Additional Paid-In Capital | 497.79 | 267 | 263 | 117.09 | 117.09 | 459 |
Retained Earnings | -1,073 | -899 | -484 | -260.23 | -287.33 | -342 |
Treasury Stock | - | - | - | -91 | -91 | - |
Comprehensive Income & Other | 0 | - | - | 0.7 | - | - |
Shareholders' Equity | 290.16 | 3 | 409 | 312.42 | 284.61 | 662 |
Total Liabilities & Equity | 787.72 | 436 | 656 | 775.6 | 606.6 | 1,051 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Total Debt | 383.09 | 334 | 155 | 313.18 | 131.99 | 150 |
Net Cash (Debt) | 178.26 | -230 | -47 | -165.83 | -67.76 | -14 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | 82.68 | -156.73 | -33.64 | -133.30 | -53.09 | -10.42 |
Filing Date Shares Outstanding | 2.16 | 1.47 | 1.4 | 1.24 | 1.28 | 1.34 |
Total Common Shares Outstanding | 2.16 | 1.47 | 1.4 | 1.24 | 1.28 | 1.34 |
Working Capital | 248.25 | -21 | 245 | 117.5 | 60.89 | 405 |
Book Value Per Share | 134.59 | 2.04 | 292.78 | 251.14 | 222.99 | 492.56 |
Tangible Book Value | 275.91 | 3 | 291 | 158.69 | 96.97 | 445 |
Tangible Book Value Per Share | 127.97 | 2.04 | 208.31 | 127.57 | 75.97 | 331.10 |
Machinery | 29.97 | - | - | 47.63 | 39.38 | - |