Espec Corp. (TYO:6859)

Espec Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	17,369	12,768	16,494	13,998	13,254	13,398
Short-Term Investments	-	-	302	302	2,902	3,902
Cash & Short-Term Investments	17,369	12,768	16,796	14,300	16,156	17,300
Cash Growth	23.44%	-23.98%	17.46%	-11.49%	-6.61%	3.10%
Receivables	19,226	23,793	21,775	19,600	16,172	15,878
Inventory	13,051	12,218	13,391	11,457	8,511	5,361
Other Current Assets	1,833	1,810	2,712	2,643	2,237	1,643
Total Current Assets	51,479	50,589	54,674	48,000	43,076	40,182
Property, Plant & Equipment	15,746	15,925	14,126	12,501	12,388	12,368
Long-Term Investments	7,776	6,263	6,115	4,872	4,628	5,152
Goodwill	1,242	1,368	1,621	601	698	324
Other Intangible Assets	689	732	638	626	586	463
Long-Term Deferred Tax Assets	-	969	1,059	575	544	117
Other Long-Term Assets	2	1	2	1	2	1
Total Assets	76,934	75,847	78,235	67,176	61,922	58,607
Accounts Payable	5,795	6,162	8,966	9,614	7,295	6,229
Accrued Expenses	555	670	635	533	497	426
Short-Term Debt	250	-	5,000	-	-	146
Current Portion of Long-Term Debt	-	101	102	90	82	74
Current Income Taxes Payable	803	1,072	1,053	603	428	356
Other Current Liabilities	7,310	7,416	6,691	6,437	5,235	3,538
Total Current Liabilities	14,713	15,421	22,447	17,277	13,537	10,769
Long-Term Debt	441	25	128	203	269	318
Pension & Post-Retirement Benefits	103	92	266	247	249	71
Long-Term Deferred Tax Liabilities	-	1,889	1,693	1,263	1,094	1,122
Other Long-Term Liabilities	3,710	1,727	986	1,016	1,182	1,343
Total Liabilities	18,967	19,154	25,520	20,006	16,331	13,623
Common Stock	6,895	6,895	6,895	6,895	6,895	6,895
Additional Paid-In Capital	7,280	7,053	7,053	7,158	7,120	7,120
Retained Earnings	41,796	41,212	37,091	33,673	31,836	31,297
Treasury Stock	-3,426	-3,318	-3,318	-3,318	-2,236	-1,181
Comprehensive Income & Other	5,422	4,851	4,994	2,544	1,763	853
Total Common Equity	57,967	56,693	52,715	46,952	45,378	44,984
Minority Interest	-	-	-	218	213	-
Shareholders' Equity	57,967	56,693	52,715	47,170	45,591	44,984
Total Liabilities & Equity	76,934	75,847	78,235	67,176	61,922	58,607
Total Debt	691	126	5,230	293	351	538
Net Cash (Debt)	16,678	12,642	11,566	14,007	15,805	16,762
Net Cash Growth	29.02%	9.30%	-17.43%	-11.38%	-5.71%	4.05%
Net Cash Per Share	763.47	579.06	529.77	632.20	703.91	733.09
Filing Date Shares Outstanding	21.89	21.83	21.83	21.83	22.37	22.37
Total Common Shares Outstanding	21.89	21.83	21.83	21.83	22.37	22.87
Working Capital	36,766	35,168	32,227	30,723	29,539	29,413
Book Value Per Share	2648.45	2596.76	2414.54	2150.56	2028.42	1967.30
Tangible Book Value	56,036	54,593	50,456	45,725	44,094	44,197
Tangible Book Value Per Share	2560.23	2500.57	2311.07	2094.36	1971.02	1932.89
Order Backlog	-	27,747	27,521	27,358	20,729	10,517

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