Festaria Holdings Balance Sheet

Financials in millions JPY. Fiscal year is September - August.

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 28, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Aug '21 Aug 31, 2021
Cash & Equivalents	1,919	1,143	1,192	966	984	1,040
Cash & Short-Term Investments	1,919	1,143	1,192	966	984	1,040
Cash Growth	74.77%	-4.11%	23.39%	-1.83%	-5.38%	9.47%
Receivables	902	883	956	774	780	711
Inventory	4,017	3,554	3,628	3,406	3,538	3,626
Other Current Assets	104	82	75	106	175	153
Total Current Assets	6,942	5,662	5,851	5,252	5,477	5,530
Property, Plant & Equipment	492	437	464	376	405	379
Long-Term Investments	565	601	593	621	627	650
Other Intangible Assets	296	229	126	143	53	74
Long-Term Deferred Tax Assets	256	258	313	325	385	469
Other Long-Term Assets	2	2	2	1	2	1
Total Assets	8,553	7,189	7,349	6,718	6,949	7,103
Accounts Payable	1,144	1,140	1,224	1,008	1,241	1,030
Accrued Expenses	90	87	159	92	127	154
Short-Term Debt	2,850	1,650	1,730	1,430	1,330	1,080
Current Portion of Long-Term Debt	680	878	221	343	615	715
Current Portion of Leases	5	-	15	26	46	84
Current Income Taxes Payable	16	12	65	-	47	45
Other Current Liabilities	466	471	436	305	350	466
Total Current Liabilities	5,251	4,238	3,850	3,204	3,756	3,574
Long-Term Debt	1,056	798	1,461	1,679	1,458	2,073
Long-Term Leases	18	2	12	27	54	47
Pension & Post-Retirement Benefits	310	296	302	301	308	297
Other Long-Term Liabilities	193	192	189	100	86	101
Total Liabilities	6,828	5,526	5,814	5,311	5,662	6,092
Common Stock	812	812	811	811	807	803
Additional Paid-In Capital	622	620	619	618	614	610
Retained Earnings	153	131	-20	-136	-170	-406
Treasury Stock	-21	-25	-30	-34	-34	-34
Comprehensive Income & Other	159	125	155	148	70	38
Shareholders' Equity	1,725	1,663	1,535	1,407	1,287	1,011
Total Liabilities & Equity	8,553	7,189	7,349	6,718	6,949	7,103
Total Debt	4,609	3,328	3,439	3,505	3,503	3,999
Net Cash (Debt)	-2,690	-2,185	-2,247	-2,539	-2,519	-2,959
Net Cash Per Share	-714.88	-583.29	-604.03	-683.63	-680.44	-804.51
Filing Date Shares Outstanding	3.58	3.57	3.56	3.55	3.52	3.51
Total Common Shares Outstanding	3.58	3.57	3.56	3.55	3.52	3.5
Working Capital	1,691	1,424	2,001	2,048	1,721	1,956
Book Value Per Share	481.45	465.62	431.45	396.78	365.32	288.45
Tangible Book Value	1,429	1,434	1,409	1,264	1,234	937
Tangible Book Value Per Share	398.83	401.51	396.04	356.45	350.27	267.34

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