ISE Chemicals Balance Sheet

Financials in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	3,504	4,503	5,688	5,720	4,387	2,276
Short-Term Investments	7,001	7,000	2,999	4,000	4,000	4,000
Cash & Short-Term Investments	10,505	11,503	8,687	9,720	8,387	6,276
Cash Growth	56.81%	32.42%	-10.63%	15.89%	33.64%	100.26%
Accounts Receivable	7,414	8,889	8,919	6,691	6,149	5,254
Receivables	7,414	8,889	8,919	6,691	6,149	8,048
Inventory	12,056	12,068	10,361	7,595	5,737	3,946
Prepaid Expenses	-	108	98	101	91	70
Other Current Assets	105	46	20	34	49	20
Total Current Assets	30,080	32,614	28,085	24,141	20,413	18,360
Property, Plant & Equipment	17,150	16,705	15,853	14,702	14,485	13,910
Long-Term Investments	135	140	131	135	132	129
Other Intangible Assets	974	976	643	596	575	519
Long-Term Deferred Tax Assets	579	579	534	506	540	495
Other Long-Term Assets	2	1	2	2	1	2
Total Assets	48,920	51,015	45,251	40,082	36,146	33,415
Accounts Payable	2,740	4,279	3,830	3,079	2,373	2,246
Accrued Expenses	502	448	416	379	331	282
Short-Term Debt	500	500	500	600	600	600
Current Portion of Leases	-	26	23	19	15	13
Current Income Taxes Payable	2,268	3,541	3,020	2,188	1,817	1,290
Other Current Liabilities	784	516	400	541	79	184
Total Current Liabilities	6,794	9,310	8,189	6,806	5,215	4,615
Long-Term Leases	-	41	37	37	21	19
Pension & Post-Retirement Benefits	1,267	1,220	1,142	1,057	1,042	1,024
Other Long-Term Liabilities	444	375	315	291	649	627
Total Liabilities	8,505	10,946	9,683	8,191	6,927	6,285
Common Stock	3,599	3,599	3,599	3,599	3,599	3,599
Additional Paid-In Capital	3,933	3,933	3,933	3,931	3,931	3,931
Retained Earnings	32,402	32,096	27,585	24,144	21,593	19,769
Treasury Stock	-155	-155	-146	-133	-125	-123
Comprehensive Income & Other	636	596	597	350	221	-46
Shareholders' Equity	40,415	40,069	35,568	31,891	29,219	27,130
Total Liabilities & Equity	48,920	51,015	45,251	40,082	36,146	33,415
Total Debt	500	567	560	656	636	632
Net Cash (Debt)	10,005	10,936	8,127	9,064	7,751	5,644
Net Cash Growth	61.40%	34.56%	-10.34%	16.94%	37.33%	125.49%
Net Cash Per Share	196.34	214.60	159.48	177.83	152.04	110.71
Filing Date Shares Outstanding	50.96	50.96	50.96	50.97	50.98	50.98
Total Common Shares Outstanding	50.96	47.42	50.96	50.97	50.98	50.98
Working Capital	23,286	23,304	19,896	17,335	15,198	13,745
Book Value Per Share	793.11	845.06	697.95	625.72	573.17	532.15
Tangible Book Value	39,441	39,093	34,925	31,295	28,644	26,611
Tangible Book Value Per Share	773.99	824.48	685.33	614.02	561.89	521.97

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