Penta-Ocean Construction Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	71,769	57,270	60,148	50,489	44,838
Short-Term Investments	-	-	41	11	18
Cash & Short-Term Investments	71,769	57,270	60,189	50,500	44,856
Cash Growth	25.32%	-4.85%	19.19%	12.58%	-24.98%
Accounts Receivable	367,604	360,365	300,077	269,605	263,620
Other Receivables	42,552	36,445	34,868	22,114	11,575
Receivables	410,156	396,810	334,945	291,719	275,195
Inventory	19,735	21,800	22,618	16,587	16,122
Other Current Assets	26,278	8,151	11,088	18,571	8,204
Total Current Assets	527,938	484,031	428,840	377,377	344,377
Property, Plant & Equipment	215,476	137,311	96,278	91,763	87,507
Long-Term Investments	43,787	33,235	34,840	29,582	27,469
Other Intangible Assets	1,929	2,089	2,498	3,660	3,761
Long-Term Deferred Tax Assets	1,283	3,459	3,571	5,796	4,248
Other Long-Term Assets	-	2	1	1	2
Total Assets	790,413	660,127	566,028	508,179	467,364
Accounts Payable	155,724	156,821	138,508	124,327	117,852
Accrued Expenses	3,586	3,324	3,258	3,073	3,122
Short-Term Debt	63,127	66,972	43,705	42,428	39,109
Current Portion of Long-Term Debt	10,000	10,000	-	10,000	-
Current Income Taxes Payable	17,395	2,783	8,224	1,551	2,838
Current Unearned Revenue	40,587	30,388	43,200	50,747	30,900
Other Current Liabilities	129,232	108,558	84,109	71,817	53,943
Total Current Liabilities	419,651	378,846	321,004	303,943	247,764
Long-Term Debt	123,005	89,503	66,611	41,265	53,447
Pension & Post-Retirement Benefits	848	1,246	801	1,511	1,847
Long-Term Deferred Tax Liabilities	3,787	3,787	3,679	3,679	3,679
Other Long-Term Liabilities	44,090	14,624	871	829	842
Total Liabilities	591,381	488,006	392,966	351,227	307,579
Common Stock	30,449	30,449	30,449	30,449	30,449
Additional Paid-In Capital	18,386	18,386	18,386	18,386	18,386
Retained Earnings	137,744	111,155	108,948	97,931	103,984
Treasury Stock	-12,720	-2,759	-773	-511	-564
Comprehensive Income & Other	24,405	14,830	15,997	10,590	7,344
Total Common Equity	198,264	172,061	173,007	156,845	159,599
Minority Interest	768	60	55	107	186
Shareholders' Equity	199,032	172,121	173,062	156,952	159,785
Total Liabilities & Equity	790,413	660,127	566,028	508,179	467,364
Total Debt	196,132	166,475	110,316	93,693	92,556
Net Cash (Debt)	-124,363	-109,205	-50,127	-43,193	-47,700
Net Cash Per Share	-450.18	-386.70	-175.89	-151.48	-167.33
Filing Date Shares Outstanding	273.4	279.48	283.36	285.16	285.08
Total Common Shares Outstanding	273.4	281.81	284.86	285.16	285.08
Working Capital	108,287	105,185	107,836	73,434	96,613
Book Value Per Share	725.18	610.56	607.35	550.03	559.85
Tangible Book Value	196,335	169,972	170,509	153,185	155,838
Tangible Book Value Per Share	718.12	603.14	598.58	537.19	546.65
Order Backlog	-	1,099,520	1,103,592	1,040,426	-

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