HEPHAIST Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	402	559	884	864	973
Cash & Short-Term Investments	402	559	884	864	973
Cash Growth	-28.09%	-36.77%	2.31%	-11.20%	2.10%
Accounts Receivable	341	675	737	762	908
Other Receivables	-	-	-	26	-
Receivables	341	675	737	788	908
Inventory	1,211	1,133	1,077	929	776
Other Current Assets	24	27	31	53	35
Total Current Assets	1,978	2,394	2,729	2,634	2,692
Property, Plant & Equipment	1,798	2,284	2,339	2,164	1,867
Long-Term Investments	314	281	254	228	211
Other Intangible Assets	6	7	10	8	13
Long-Term Deferred Tax Assets	41	40	50	110	112
Other Long-Term Assets	1	1	1	2	1
Total Assets	4,138	5,007	5,383	5,146	4,896
Accounts Payable	48	235	548	439	539
Accrued Expenses	14	21	21	30	29
Short-Term Debt	250	-	6	166	74
Current Portion of Long-Term Debt	324	341	325	215	110
Current Portion of Leases	63	50	34	14	17
Current Income Taxes Payable	7	12	9	-	75
Other Current Liabilities	71	200	127	90	172
Total Current Liabilities	777	859	1,070	954	1,016
Long-Term Debt	559	694	760	617	362
Long-Term Leases	379	328	239	69	28
Pension & Post-Retirement Benefits	304	291	283	266	243
Other Long-Term Liabilities	19	17	13	11	10
Total Liabilities	2,038	2,189	2,365	1,917	1,659
Common Stock	732	732	732	732	732
Additional Paid-In Capital	701	701	701	691	679
Retained Earnings	634	1,359	1,568	1,796	1,824
Treasury Stock	-15	-15	-15	-15	-15
Comprehensive Income & Other	48	41	32	25	17
Shareholders' Equity	2,100	2,818	3,018	3,229	3,237
Total Liabilities & Equity	4,138	5,007	5,383	5,146	4,896
Total Debt	1,575	1,413	1,364	1,081	591
Net Cash (Debt)	-1,173	-854	-480	-217	382
Net Cash Growth	-	-	-	-	59.17%
Net Cash Per Share	-188.04	-136.92	-76.69	-34.65	61.85
Filing Date Shares Outstanding	6.24	6.24	6.24	6.26	6.26
Total Common Shares Outstanding	6.24	6.24	6.24	6.26	6.26
Working Capital	1,201	1,535	1,659	1,680	1,676
Book Value Per Share	336.65	451.75	483.82	515.59	516.87
Tangible Book Value	2,094	2,811	3,008	3,221	3,224
Tangible Book Value Per Share	335.69	450.63	482.21	514.31	514.79
Order Backlog	-	332.26	450.52	589.36	983.34