Espec 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	14,696	12,768	16,494	13,998	13,254
Short-Term Investments	-	-	302	302	2,902
Cash & Short-Term Investments	14,696	12,768	16,796	14,300	16,156
Cash Growth	15.10%	-23.98%	17.46%	-11.49%	-6.61%
Receivables	27,357	23,793	21,775	19,600	16,172
Inventory	12,231	12,218	13,391	11,457	8,511
Other Current Assets	2,154	1,810	2,712	2,643	2,237
Total Current Assets	56,438	50,589	54,674	48,000	43,076
Property, Plant & Equipment	16,117	15,925	14,126	12,501	12,388
Long-Term Investments	7,615	6,263	6,115	4,872	4,628
Goodwill	1,117	1,368	1,621	601	698
Other Intangible Assets	662	732	638	626	586
Long-Term Deferred Tax Assets	972	969	1,059	575	544
Other Long-Term Assets	1	1	2	1	2
Total Assets	82,922	75,847	78,235	67,176	61,922
Accounts Payable	6,418	6,162	8,966	9,614	7,295
Accrued Expenses	676	670	635	533	497
Short-Term Debt	280	-	5,000	-	-
Current Portion of Long-Term Debt	-	101	102	90	82
Current Income Taxes Payable	1,037	1,072	1,053	603	428
Other Current Liabilities	8,633	7,416	6,691	6,437	5,235
Total Current Liabilities	17,044	15,421	22,447	17,277	13,537
Long-Term Debt	331	25	128	203	269
Pension & Post-Retirement Benefits	109	92	266	247	249
Long-Term Deferred Tax Liabilities	2,486	1,889	1,693	1,263	1,094
Other Long-Term Liabilities	1,552	1,727	986	1,016	1,182
Total Liabilities	21,522	19,154	25,520	20,006	16,331
Common Stock	6,895	6,895	6,895	6,895	6,895
Additional Paid-In Capital	7,469	7,053	7,053	7,158	7,120
Retained Earnings	44,764	41,212	37,091	33,673	31,836
Treasury Stock	-5,417	-3,318	-3,318	-3,318	-2,236
Comprehensive Income & Other	7,689	4,851	4,994	2,544	1,763
Total Common Equity	61,400	56,693	52,715	46,952	45,378
Minority Interest	-	-	-	218	213
Shareholders' Equity	61,400	56,693	52,715	47,170	45,591
Total Liabilities & Equity	82,922	75,847	78,235	67,176	61,922
Total Debt	611	126	5,230	293	351
Net Cash (Debt)	14,085	12,642	11,566	14,007	15,805
Net Cash Growth	11.41%	9.30%	-17.43%	-11.38%	-5.71%
Net Cash Per Share	647.75	579.06	529.77	632.20	703.91
Filing Date Shares Outstanding	21.46	21.83	21.83	21.83	22.37
Total Common Shares Outstanding	21.46	21.83	21.83	21.83	22.37
Working Capital	39,394	35,168	32,227	30,723	29,539
Book Value Per Share	2860.52	2596.76	2414.54	2150.56	2028.42
Tangible Book Value	59,621	54,593	50,456	45,725	44,094
Tangible Book Value Per Share	2777.64	2500.57	2311.07	2094.36	1971.02
Order Backlog	-	27,747	27,521	27,358	20,729

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