HEPHAIST 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 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	530	559	884	864	973	953
Cash & Short-Term Investments	530	559	884	864	973	953
Cash Growth	-24.93%	-36.77%	2.31%	-11.20%	2.10%	16.36%
Accounts Receivable	497	675	737	762	908	858
Other Receivables	-	-	-	26	-	-
Receivables	497	675	737	788	908	858
Inventory	1,290	1,133	1,077	929	776	763
Other Current Assets	27	27	31	53	35	35
Total Current Assets	2,344	2,394	2,729	2,634	2,692	2,609
Property, Plant & Equipment	2,257	2,284	2,339	2,164	1,867	1,706
Long-Term Investments	301	281	254	228	211	182
Other Intangible Assets	7	7	10	8	13	17
Long-Term Deferred Tax Assets	2	40	50	110	112	73
Other Long-Term Assets	1	1	1	2	1	2
Total Assets	4,912	5,007	5,383	5,146	4,896	4,589
Accounts Payable	277	235	548	439	539	500
Accrued Expenses	4	21	21	30	29	26
Short-Term Debt	250	-	6	166	74	121
Current Portion of Long-Term Debt	341	341	325	215	110	147
Current Portion of Leases	63	50	34	14	17	27
Current Income Taxes Payable	8	12	9	-	75	20
Other Current Liabilities	99	200	127	90	172	91
Total Current Liabilities	1,042	859	1,070	954	1,016	932
Long-Term Debt	639	694	760	617	362	383
Long-Term Leases	396	328	239	69	28	35
Pension & Post-Retirement Benefits	299	291	283	266	243	227
Other Long-Term Liabilities	18	17	13	11	10	8
Total Liabilities	2,394	2,189	2,365	1,917	1,659	1,585
Common Stock	732	732	732	732	732	732
Additional Paid-In Capital	701	701	701	691	679	679
Retained Earnings	1,060	1,359	1,568	1,796	1,824	1,631
Treasury Stock	-15	-15	-15	-15	-15	-43
Comprehensive Income & Other	40	41	32	25	17	5
Shareholders' Equity	2,518	2,818	3,018	3,229	3,237	3,004
Total Liabilities & Equity	4,912	5,007	5,383	5,146	4,896	4,589
Total Debt	1,689	1,413	1,364	1,081	591	713
Net Cash (Debt)	-1,159	-854	-480	-217	382	240
Net Cash Growth	-	-	-	-	59.17%	3.90%
Net Cash Per Share	-185.83	-136.92	-76.69	-34.65	61.85	38.95
Filing Date Shares Outstanding	6.24	6.24	6.24	6.26	6.26	6.16
Total Common Shares Outstanding	6.24	6.24	6.24	6.26	6.26	6.16
Working Capital	1,302	1,535	1,659	1,680	1,676	1,677
Book Value Per Share	403.66	451.75	483.82	515.59	516.87	487.45
Tangible Book Value	2,511	2,811	3,008	3,221	3,224	2,987
Tangible Book Value Per Share	402.54	450.63	482.21	514.31	514.79	484.69
Order Backlog	-	332.26	450.52	589.36	983.34	528.43

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