Nippon Gear Co., Ltd. (TYO:6356)

Nippon Gear Balance Sheet

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

Fiscal Year	TTM	FY 2010	FY 2009	FY 2008	FY 2007	FY 2006
Period Ending	Dec 31, 2010	Mar 31, 2010	Mar 31, 2009	Mar 31, 2008	Mar 31, 2007	Mar 31, 2006
Cash & Equivalents	1,469	1,008	913.64	797.94	807.93	1,093
Cash & Short-Term Investments	1,469	1,008	913.64	797.94	807.93	1,093
Cash Growth	64.52%	10.31%	14.50%	-1.24%	-26.09%	28.30%
Accounts Receivable	3,162	1,712	2,112	2,924	3,235	3,092
Other Receivables	-	-	46.27	50.7	60.88	63.35
Receivables	3,162	2,826	3,027	2,975	3,296	3,155
Inventory	2,201	2,060	2,587	2,265	2,022	1,972
Prepaid Expenses	-	19.76	20.12	20.38	20.73	23.02
Other Current Assets	383.46	105.58	33.44	36.71	74.34	42.99
Total Current Assets	7,215	6,248	6,864	6,278	6,394	6,423
Property, Plant & Equipment	2,578	2,621	2,721	2,742	2,654	2,524
Long-Term Investments	365.26	390.19	398.87	544.24	848.25	1,024
Other Intangible Assets	163.77	157.31	151.63	103.5	51.47	54.12
Long-Term Deferred Tax Assets	-	211.17	209.38	167.11	-	-
Long-Term Deferred Charges	-	-	-	6.46	7.38	8.3
Other Long-Term Assets	284.48	54.6	61.04	62.1	88.11	99.39
Total Assets	10,607	9,682	10,406	9,905	10,044	10,134
Accounts Payable	1,647	1,602	2,268	2,187	2,195	2,089
Accrued Expenses	223.27	470.77	562.47	396.34	378.57	321.65
Short-Term Debt	-	-	217.63	290.5	137.91	410.83
Current Portion of Long-Term Debt	587.5	578.5	585.5	722.5	799.5	971.5
Current Portion of Leases	-	35.69	18.09	-	-	-
Current Income Taxes Payable	179.32	12.71	298.24	136.67	277.82	87.72
Other Current Liabilities	400.73	62.16	30.02	18.03	33.24	28.56
Total Current Liabilities	3,038	2,762	3,980	3,751	3,822	3,909
Long-Term Debt	1,102	1,043	1,021	1,107	1,229	1,329
Long-Term Leases	-	179.91	107.86	-	-	-
Pension & Post-Retirement Benefits	565.73	541.27	444.84	479.85	595.88	689.57
Long-Term Deferred Tax Liabilities	-	-	-	-	200.86	281.55
Other Long-Term Liabilities	461.47	19.53	19.53	5	5	0
Total Liabilities	5,167	4,545	5,573	5,342	5,853	6,209
Common Stock	1,389	1,389	1,389	1,389	1,389	1,389
Additional Paid-In Capital	848.35	848.35	848.35	848.35	848.35	848.35
Retained Earnings	3,168	2,846	2,568	2,220	1,655	1,284
Treasury Stock	-23.85	-23.1	-22.02	-20.1	-9.31	-7.01
Comprehensive Income & Other	58.74	76.5	50.77	125.85	307.89	411.24
Total Common Equity	5,440	5,137	4,833	4,563	4,191	3,925
Shareholders' Equity	5,440	5,137	4,833	4,563	4,191	3,925
Total Liabilities & Equity	10,607	9,682	10,406	9,905	10,044	10,134
Total Debt	1,690	1,837	1,950	2,120	2,166	2,711
Net Cash (Debt)	-221	-828.76	-1,036	-1,322	-1,358	-1,618
Net Cash Per Share	-15.56	-58.32	-72.91	-92.92	-95.42	-113.56
Filing Date Shares Outstanding	14.21	14.21	14.21	14.22	14.23	14.24
Total Common Shares Outstanding	14.21	14.21	14.21	14.22	14.23	14.24
Working Capital	4,177	3,486	2,884	2,528	2,571	2,514
Book Value Per Share	382.93	361.54	340.10	320.90	294.43	275.63
Tangible Book Value	5,276	4,979	4,682	4,459	4,139	3,871
Tangible Book Value Per Share	371.40	350.46	329.43	313.62	290.81	271.83
Land	1,259	1,259	1,259	1,259	1,259	1,259
Buildings	-	1,972	1,929	1,926	1,855	1,837
Machinery	-	6,380	6,293	6,924	6,688	7,958
Construction In Progress	-	6.46	-	0.91	102.29	21.1
Order Backlog	-	3,234	-	-	-	-

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