Kotobuki Spirits 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	32,200	26,081	23,689	17,162	9,912
Cash & Short-Term Investments	32,200	26,081	23,689	17,162	9,912
Cash Growth	23.46%	10.10%	38.03%	73.14%	35.61%
Receivables	8,257	7,400	7,015	6,074	3,767
Inventory	4,059	3,950	3,302	2,293	1,995
Other Current Assets	259	218	402	211	130
Total Current Assets	44,775	37,649	34,408	25,740	15,804
Property, Plant & Equipment	12,380	11,520	9,465	8,750	9,207
Long-Term Investments	1,228	1,114	997	926	956
Other Intangible Assets	141	108	82	100	142
Long-Term Deferred Tax Assets	1,617	1,588	1,557	1,435	1,360
Other Long-Term Assets	1	1	1	2	1
Total Assets	60,142	51,980	46,510	36,953	27,470
Accounts Payable	2,067	2,169	1,704	1,562	922
Accrued Expenses	1,298	1,222	1,137	932	767
Current Portion of Long-Term Debt	-	300	-	140	239
Current Income Taxes Payable	5,353	4,902	4,682	3,932	1,860
Other Current Liabilities	1,384	1,142	1,301	1,529	832
Total Current Liabilities	10,102	9,735	8,824	8,095	4,620
Long-Term Debt	-	-	300	300	485
Pension & Post-Retirement Benefits	1,882	1,916	1,950	1,849	1,815
Long-Term Deferred Tax Liabilities	8	8	8	8	8
Other Long-Term Liabilities	215	237	206	185	186
Total Liabilities	12,207	11,896	11,288	10,437	7,114
Common Stock	1,263	1,263	1,217	1,217	1,217
Additional Paid-In Capital	1,350	1,368	1,323	1,323	1,323
Retained Earnings	47,892	40,274	32,508	23,855	17,799
Treasury Stock	-2,842	-3,006	-6	-5	-4
Comprehensive Income & Other	267	183	180	126	21
Total Common Equity	47,930	40,082	35,222	26,516	20,356
Minority Interest	5	2	-	-	-
Shareholders' Equity	47,935	40,084	35,222	26,516	20,356
Total Liabilities & Equity	60,142	51,980	46,510	36,953	27,470
Total Debt	-	300	300	440	724
Net Cash (Debt)	32,200	25,781	23,389	16,722	9,188
Net Cash Growth	24.90%	10.23%	39.87%	82.00%	44.81%
Net Cash Per Share	208.53	165.87	150.32	107.47	59.05
Filing Date Shares Outstanding	154.43	154.36	155.6	155.6	155.6
Total Common Shares Outstanding	154.43	154.36	155.6	155.6	155.6
Working Capital	34,673	27,914	25,584	17,645	11,184
Book Value Per Share	310.37	259.66	226.37	170.42	130.83
Tangible Book Value	47,789	39,974	35,140	26,416	20,214
Tangible Book Value Per Share	309.45	258.96	225.84	169.77	129.91

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