Life Foods Balance Sheet

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

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Cash & Equivalents	2,021	2,230	2,793	3,509	4,096
Cash & Short-Term Investments	2,021	2,230	2,793	3,509	4,096
Cash Growth	-9.37%	-20.16%	-20.41%	-14.33%	1.92%
Accounts Receivable	116	109	100	120	99
Other Receivables	69	86	165	82	87
Receivables	185	195	265	202	186
Inventory	63	64	57	71	53
Prepaid Expenses	126	133	133	149	156
Other Current Assets	32	10	16	12	12
Total Current Assets	2,427	2,632	3,264	3,943	4,503
Property, Plant & Equipment	330	386	406	746	765
Long-Term Investments	764	817	830	983	994
Other Intangible Assets	268	93	96	64	63
Long-Term Deferred Tax Assets	103	107	-	307	391
Other Long-Term Assets	2	2	2	2	2
Total Assets	3,923	4,070	4,638	6,091	6,774
Accounts Payable	511	268	273	297	232
Accrued Expenses	439	385	399	378	397
Current Portion of Long-Term Debt	86	453	783	801	741
Current Income Taxes Payable	395	379	467	390	248
Current Unearned Revenue	19	21	24	26	26
Other Current Liabilities	28	12	16	11	13
Total Current Liabilities	1,478	1,518	1,962	1,903	1,657
Long-Term Debt	16	103	556	1,339	1,884
Pension & Post-Retirement Benefits	646	657	693	691	642
Long-Term Deferred Tax Liabilities	-	-	8	-	-
Other Long-Term Liabilities	73	110	162	177	163
Total Liabilities	2,213	2,388	3,381	4,110	4,346
Common Stock	100	100	100	100	100
Additional Paid-In Capital	1,317	1,317	2,427	2,422	2,422
Retained Earnings	421	402	-1,121	-387	60
Treasury Stock	-128	-137	-148	-153	-153
Comprehensive Income & Other	-	-	-1	-1	-1
Shareholders' Equity	1,710	1,682	1,257	1,981	2,428
Total Liabilities & Equity	3,923	4,070	4,638	6,091	6,774
Total Debt	102	556	1,339	2,140	2,625
Net Cash (Debt)	1,919	1,674	1,454	1,369	1,471
Net Cash Growth	14.64%	15.13%	6.21%	-6.93%	-6.31%
Net Cash Per Share	620.95	543.94	474.48	447.00	480.33
Filing Date Shares Outstanding	3.09	3.08	3.07	3.06	3.06
Total Common Shares Outstanding	3.09	3.08	3.07	3.06	3.06
Working Capital	949	1,114	1,302	2,040	2,846
Book Value Per Share	552.60	545.63	409.64	646.44	792.47
Tangible Book Value	1,442	1,589	1,161	1,917	2,365
Tangible Book Value Per Share	465.99	515.46	378.35	625.55	771.91

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