Espec Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun '26 Jun 30, 2026	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	19,027	14,696	12,768	16,494	13,998	13,254
Short-Term Investments	-	-	-	302	302	2,902
Cash & Short-Term Investments	19,027	14,696	12,768	16,796	14,300	16,156
Cash Growth	40.29%	15.10%	-23.98%	17.46%	-11.49%	-6.61%
Receivables	17,866	27,357	23,793	21,775	19,600	16,172
Inventory	14,196	12,231	12,218	13,391	11,457	8,511
Other Current Assets	2,381	2,154	1,810	2,712	2,643	2,237
Total Current Assets	53,470	56,438	50,589	54,674	48,000	43,076
Property, Plant & Equipment	16,343	16,117	15,925	14,126	12,501	12,388
Long-Term Investments	8,845	7,615	6,263	6,115	4,872	4,628
Goodwill	1,076	1,117	1,368	1,621	601	698
Other Intangible Assets	635	662	732	638	626	586
Long-Term Deferred Tax Assets	-	972	969	1,059	575	544
Other Long-Term Assets	1	1	1	2	1	2
Total Assets	80,370	82,922	75,847	78,235	67,176	61,922
Accounts Payable	4,382	6,418	6,162	8,966	9,614	7,295
Accrued Expenses	908	676	670	635	533	497
Short-Term Debt	130	280	-	5,000	-	-
Current Portion of Long-Term Debt	-	-	101	102	90	82
Current Income Taxes Payable	459	1,037	1,072	1,053	603	428
Other Current Liabilities	10,181	8,633	7,416	6,691	6,437	5,235
Total Current Liabilities	16,060	17,044	15,421	22,447	17,277	13,537
Long-Term Debt	331	331	25	128	203	269
Pension & Post-Retirement Benefits	111	109	92	266	247	249
Long-Term Deferred Tax Liabilities	-	2,486	1,889	1,693	1,263	1,094
Other Long-Term Liabilities	4,092	1,552	1,727	986	1,016	1,182
Total Liabilities	20,594	21,522	19,154	25,520	20,006	16,331
Common Stock	6,895	6,895	6,895	6,895	6,895	6,895
Additional Paid-In Capital	7,469	7,469	7,053	7,053	7,158	7,120
Retained Earnings	43,396	44,764	41,212	37,091	33,673	31,836
Treasury Stock	-6,311	-5,417	-3,318	-3,318	-3,318	-2,236
Comprehensive Income & Other	8,327	7,689	4,851	4,994	2,544	1,763
Total Common Equity	59,776	61,400	56,693	52,715	46,952	45,378
Minority Interest	-	-	-	-	218	213
Shareholders' Equity	59,776	61,400	56,693	52,715	47,170	45,591
Total Liabilities & Equity	80,370	82,922	75,847	78,235	67,176	61,922
Total Debt	461	611	126	5,230	293	351
Net Cash (Debt)	18,566	14,085	12,642	11,566	14,007	15,805
Net Cash Growth	37.63%	11.41%	9.30%	-17.43%	-11.38%	-5.71%
Net Cash Per Share	878.95	647.76	579.06	529.77	632.20	703.91
Filing Date Shares Outstanding	21.12	21.37	21.83	21.83	21.83	22.37
Total Common Shares Outstanding	21.12	21.37	21.83	21.83	21.83	22.37
Working Capital	37,410	39,394	35,168	32,227	30,723	29,539
Book Value Per Share	2829.90	2873.35	2596.76	2414.54	2150.56	2028.42
Tangible Book Value	58,065	59,621	54,593	50,456	45,725	44,094
Tangible Book Value Per Share	2748.90	2790.10	2500.57	2311.07	2094.36	1971.02
Order Backlog	-	30,342	27,747	27,521	27,358	20,729