SMS Co., Ltd. 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	12,547	16,175	18,236	16,965	14,640
Short-Term Investments	1,181	-	-	-	-
Cash & Short-Term Investments	13,728	16,175	18,236	16,965	14,640
Cash Growth	-15.13%	-11.30%	7.49%	15.88%	38.93%
Accounts Receivable	9,193	8,521	7,961	6,236	5,679
Other Receivables	14,160	12,516	10,406	8,440	6,757
Receivables	23,353	21,037	18,367	14,676	12,436
Inventory	72	117	38	49	53
Prepaid Expenses	1,219	1,285	1,038	793	665
Other Current Assets	39	50	96	69	29
Total Current Assets	38,411	38,664	37,775	32,552	27,823
Property, Plant & Equipment	1,087	1,187	1,132	886	876
Long-Term Investments	2,909	4,409	4,140	3,927	3,987
Goodwill	64	9,701	9,752	10,029	8,907
Other Intangible Assets	7,146	21,140	18,413	16,565	14,016
Long-Term Deferred Tax Assets	1,658	1,437	1,262	1,138	975
Other Long-Term Assets	1,499	2	1	1	1
Total Assets	52,774	76,540	72,475	65,098	56,585
Accounts Payable	405	423	460	324	307
Accrued Expenses	2,748	1,903	1,968	1,540	1,281
Short-Term Debt	4,600	3,500	-	-	-
Current Portion of Long-Term Debt	1,300	1,901	1,901	1,901	1,999
Current Portion of Leases	117	128	160	152	131
Current Income Taxes Payable	1,556	13,994	15,004	12,483	11,067
Current Unearned Revenue	1,571	-	-	-	-
Other Current Liabilities	12,287	2,141	1,832	1,615	1,422
Total Current Liabilities	24,584	23,990	21,325	18,015	16,207
Long-Term Debt	1,050	2,350	4,251	6,153	8,054
Long-Term Leases	165	174	121	121	185
Pension & Post-Retirement Benefits	247	236	203	178	173
Long-Term Deferred Tax Liabilities	-	2,467	2,286	2,208	1,973
Other Long-Term Liabilities	6	5	6	3	2
Total Liabilities	26,052	29,222	28,192	26,678	26,594
Common Stock	2,551	2,551	2,551	2,315	2,310
Additional Paid-In Capital	261	262	313	119	114
Retained Earnings	26,691	43,430	39,111	33,190	27,699
Treasury Stock	-9,711	-5,713	-1,904	-1	-1
Comprehensive Income & Other	6,930	6,788	4,212	2,797	-131
Total Common Equity	26,722	47,318	44,283	38,420	29,991
Shareholders' Equity	26,722	47,318	44,283	38,420	29,991
Total Liabilities & Equity	52,774	76,540	72,475	65,098	56,585
Total Debt	7,232	8,053	6,433	8,327	10,369
Net Cash (Debt)	6,496	8,122	11,803	8,638	4,271
Net Cash Growth	-20.02%	-31.19%	36.64%	102.25%	-
Net Cash Per Share	78.79	95.18	135.13	98.61	48.78
Filing Date Shares Outstanding	82.08	83.26	85.89	87.15	87.15
Total Common Shares Outstanding	82.08	84.96	86.75	87.15	87.15
Working Capital	13,827	14,674	16,450	14,537	11,616
Book Value Per Share	325.56	556.93	510.47	440.83	344.14
Tangible Book Value	19,512	16,477	16,118	11,826	7,068
Tangible Book Value Per Share	237.72	193.93	185.80	135.69	81.10
Buildings	1,348	-	-	-	-
Machinery	1,175	-	-	-	-

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