Focus Systems Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2010	FY 2009	FY 2008
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '10 Mar 31, 2010	Mar '09 Mar 31, 2009	Mar '08 Mar 31, 2008
Cash & Equivalents	7,269	5,285	5,557	1,294	1,634	1,467
Short-Term Investments	-	1,223	249.16	277	246	189
Cash & Short-Term Investments	7,269	6,508	5,806	1,571	1,880	1,656
Cash Growth	195.99%	12.09%	269.66%	-16.46%	13.53%	-9.55%
Accounts Receivable	6,684	6,710	6,848	2,224	2,173	2,436
Other Receivables	-	6.98	17.44	-	-	-
Receivables	6,684	6,717	6,865	2,224	2,173	2,436
Inventory	75.89	87.45	75.26	31	262.74	526.26
Prepaid Expenses	-	185.98	296.35	-	-	-
Other Current Assets	289.37	86.77	45.97	87.7	136.18	136.21
Total Current Assets	14,318	13,585	13,089	4,060	4,610	4,915
Property, Plant & Equipment	3,518	3,505	3,548	3,822	3,860	3,897
Long-Term Investments	4,010	3,004	3,522	466.81	504.43	839.47
Goodwill	-	2.54	6.35	-	-	-
Other Intangible Assets	46.39	45.8	113.65	93.16	206.91	235.58
Long-Term Deferred Tax Assets	-	-	-	-	3.3	92.16
Other Long-Term Assets	844.04	663.29	623.37	722.09	802.31	746.75
Total Assets	22,824	20,893	20,990	9,249	10,103	10,937
Accounts Payable	1,802	1,839	1,869	453.3	424.06	544.18
Accrued Expenses	551.21	1,462	1,358	246.96	262.44	318.06
Short-Term Debt	534	486	536	543.2	582.2	505.2
Current Portion of Long-Term Debt	771.15	826.72	897.36	1,183	1,253	1,564
Current Income Taxes Payable	548.47	340.58	514.81	22.16	16.63	30.39
Current Unearned Revenue	320.22	377.21	455.89	-	-	-
Other Current Liabilities	1,799	575.49	520.12	436.28	558.34	504.06
Total Current Liabilities	6,325	5,907	6,151	2,885	3,097	3,466
Long-Term Debt	518.94	553.35	880.09	1,474	2,001	1,742
Pension & Post-Retirement Benefits	-	-	-	74.2	30.11	30.54
Long-Term Deferred Tax Liabilities	643.09	287.62	444.44	13.41	-	-
Other Long-Term Liabilities	97.75	97.75	97.75	95.11	133.08	181.86
Total Liabilities	7,585	6,846	7,573	4,542	5,261	5,420
Common Stock	2,905	2,905	2,905	2,905	2,905	2,905
Additional Paid-In Capital	2,200	2,189	2,178	1,950	1,950	1,950
Retained Earnings	9,004	7,996	7,004	66.25	296.55	545.2
Treasury Stock	-943.4	-339.25	-342.48	-244.84	-244.82	-129.93
Comprehensive Income & Other	2,074	1,296	1,672	23.72	-78.65	233.02
Total Common Equity	15,239	14,047	13,417	4,701	4,829	5,504
Minority Interest	-	-	-	6.33	13.88	13.69
Shareholders' Equity	15,239	14,047	13,417	4,707	4,842	5,517
Total Liabilities & Equity	22,824	20,893	20,990	9,249	10,103	10,937
Total Debt	1,824	1,866	2,313	3,201	3,836	3,811
Net Cash (Debt)	5,445	4,642	3,493	-1,630	-1,956	-2,155
Net Cash Growth	-	32.90%	-	-	-	-
Net Cash Per Share	360.68	307.13	231.28	-94.12	-110.69	-119.28
Filing Date Shares Outstanding	14.8	15.12	15.1	17.32	17.32	17.84
Total Common Shares Outstanding	14.8	15.12	15.1	17.32	17.32	17.84
Working Capital	7,993	7,678	6,939	1,175	1,513	1,449
Book Value Per Share	1029.45	929.15	888.40	271.39	278.78	308.47
Tangible Book Value	15,193	13,999	13,297	4,607	4,622	5,268
Tangible Book Value Per Share	1026.32	925.96	880.46	266.02	266.84	295.27
Land	3,002	3,002	3,002	3,305	3,305	3,305
Buildings	1,457	1,449	1,440	1,234	1,230	1,222
Machinery	-	631.68	624.98	-	-	-
Order Backlog	-	-	-	2,661	-	-

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.