OPTEX GROUP Company Balance Sheet

Financials in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	22,123	21,065	17,119	17,287	17,120	14,583
Short-Term Investments	-	-	505	327	133	200
Cash & Short-Term Investments	22,123	21,065	17,624	17,614	17,253	14,783
Cash Growth	14.98%	19.53%	0.06%	2.09%	16.71%	14.82%
Accounts Receivable	12,375	13,779	12,046	12,156	10,387	8,263
Other Receivables	42	166	240	111	207	270
Receivables	12,417	13,945	12,286	12,267	10,594	8,533
Inventory	21,492	21,141	20,854	16,247	11,635	8,318
Other Current Assets	1,777	1,874	1,871	1,804	3,062	1,433
Total Current Assets	57,809	58,025	52,635	47,932	42,544	33,067
Property, Plant & Equipment	10,464	8,593	7,807	7,621	6,993	6,167
Long-Term Investments	2,197	1,919	2,264	2,784	2,699	2,610
Goodwill	650	822	946	987	1,052	1,240
Other Intangible Assets	1,158	1,068	1,431	1,828	2,152	2,502
Long-Term Deferred Tax Assets	2,362	2,397	2,022	2,123	1,954	1,465
Other Long-Term Assets	3	1	2	2	2	1
Total Assets	74,670	72,850	67,127	63,302	57,769	47,390
Accounts Payable	2,971	3,240	2,792	3,165	2,589	1,961
Accrued Expenses	1,350	1,027	812	1,117	988	444
Short-Term Debt	4,700	5,000	4,921	8,926	10,520	6,042
Current Portion of Long-Term Debt	1,469	1,795	1,792	708	164	378
Current Income Taxes Payable	2,196	2,809	2,720	2,639	2,630	1,371
Other Current Liabilities	4,155	3,672	2,673	2,197	1,671	1,225
Total Current Liabilities	16,841	17,543	15,710	18,752	18,562	11,421
Long-Term Debt	1,406	2,099	3,931	1,247	210	232
Pension & Post-Retirement Benefits	1,738	1,738	1,667	1,575	1,546	1,533
Long-Term Deferred Tax Liabilities	593	658	661	677	1,168	781
Other Long-Term Liabilities	615	731	888	1,317	925	798
Total Liabilities	21,193	22,769	22,857	23,568	22,411	14,765
Common Stock	2,798	2,798	2,798	2,798	2,798	2,798
Additional Paid-In Capital	7,564	7,564	7,579	7,579	7,580	7,581
Retained Earnings	42,106	38,652	34,388	31,130	27,549	24,871
Treasury Stock	-3,433	-3,443	-3,589	-3,588	-3,594	-2,598
Comprehensive Income & Other	4,419	4,489	3,078	1,802	1,013	-35
Total Common Equity	53,454	50,060	44,254	39,721	35,346	32,617
Minority Interest	23	21	16	13	12	8
Shareholders' Equity	53,477	50,081	44,270	39,734	35,358	32,625
Total Liabilities & Equity	74,670	72,850	67,127	63,302	57,769	47,390
Total Debt	7,575	8,894	10,644	10,881	10,894	6,652
Net Cash (Debt)	14,548	12,171	6,980	6,733	6,359	8,131
Net Cash Growth	52.73%	74.37%	3.67%	5.88%	-21.79%	-10.39%
Net Cash Per Share	405.35	339.45	194.91	188.21	175.09	223.90
Filing Date Shares Outstanding	35.62	35.61	35.52	35.52	35.52	36.16
Total Common Shares Outstanding	35.62	35.61	35.52	35.52	35.52	36.16
Working Capital	40,968	40,482	36,925	29,180	23,982	21,646
Book Value Per Share	1500.65	1405.61	1245.73	1118.12	995.07	901.94
Tangible Book Value	51,646	48,170	41,877	36,906	32,142	28,875
Tangible Book Value Per Share	1449.89	1352.55	1178.81	1038.88	904.87	798.47

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