COSMOS Pharmaceutical Balance Sheet

Financials in millions JPY. Fiscal year is June - May.

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 31, 2026	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022
Cash & Equivalents	53,241	57,038	52,301	45,928	37,362
Short-Term Investments	8,100	-	-	-	-
Cash & Short-Term Investments	61,341	57,038	52,301	45,928	37,362
Cash Growth	7.54%	9.06%	13.88%	22.93%	-32.20%
Accounts Receivable	889	761	637	452	198
Other Receivables	19,267	11,479	11,562	9,769	8,379
Receivables	20,156	12,240	12,199	10,221	8,577
Inventory	99,038	92,323	86,173	77,479	66,363
Prepaid Expenses	3,087	2,857	2,568	2,429	2,189
Other Current Assets	1,289	1,164	1,092	1,028	980
Total Current Assets	184,911	165,622	154,333	137,085	115,471
Property, Plant & Equipment	380,906	331,125	295,798	259,464	225,286
Long-Term Investments	3	24,648	23,456	21,601	19,895
Other Intangible Assets	933	446	497	547	433
Long-Term Deferred Tax Assets	3,122	2,913	2,461	2,268	1,966
Other Long-Term Assets	26,610	1	1	2	1
Total Assets	596,485	524,755	476,546	420,967	363,052
Accounts Payable	195,796	177,125	179,549	161,852	139,224
Accrued Expenses	13,153	9,812	8,057	7,272	6,234
Short-Term Debt	-	-	4,581	2,741	1,387
Current Portion of Long-Term Debt	8,784	5,682	-	-	-
Current Portion of Leases	2,512	2,256	1,931	1,744	1,669
Current Income Taxes Payable	7,500	23,550	17,420	16,787	12,234
Current Unearned Revenue	518	-	-	-	-
Other Current Liabilities	12,630	2,255	1,691	1,657	1,315
Total Current Liabilities	240,893	220,680	213,229	192,053	162,063
Long-Term Debt	61,889	37,202	23,385	10,018	3,000
Long-Term Leases	5,291	4,817	4,166	3,698	3,357
Pension & Post-Retirement Benefits	1,986	1,953	1,751	1,636	1,482
Other Long-Term Liabilities	2,728	2,640	2,574	2,491	2,644
Total Liabilities	312,787	267,292	245,105	209,896	172,546
Common Stock	4,178	4,178	4,178	4,178	4,178
Additional Paid-In Capital	5,101	5,101	5,101	4,610	4,610
Retained Earnings	274,411	248,309	222,284	202,485	181,954
Treasury Stock	-227	-227	-225	-242	-241
Comprehensive Income & Other	235	102	103	40	5
Shareholders' Equity	283,698	257,463	231,441	211,071	190,506
Total Liabilities & Equity	596,485	524,755	476,546	420,967	363,052
Total Debt	78,476	49,957	34,063	18,201	9,413
Net Cash (Debt)	-17,135	7,081	18,238	27,727	27,949
Net Cash Growth	-	-61.17%	-34.22%	-0.79%	-37.42%
Net Cash Per Share	-216.19	89.34	230.16	350.10	352.90
Filing Date Shares Outstanding	79.26	79.26	79.26	79.2	79.2
Total Common Shares Outstanding	79.26	79.26	79.26	79.2	79.2
Working Capital	-55,982	-55,058	-58,896	-54,968	-46,592
Book Value Per Share	3579.46	3248.45	2920.11	2665.11	2405.44
Tangible Book Value	282,765	257,017	230,944	210,524	190,073
Tangible Book Value Per Share	3567.69	3242.82	2913.84	2658.21	2399.98
Land	67,515	-	-	-	-
Buildings	393,075	-	-	-	-
Machinery	58,398	-	-	-	-
Construction In Progress	13,325	-	-	-	-