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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	24,455	22,884	21,065	17,119	17,287	17,120
Short-Term Investments	-	-	-	505	327	133
Cash & Short-Term Investments	24,455	22,884	21,065	17,624	17,614	17,253
Cash Growth	15.30%	8.63%	19.53%	0.06%	2.09%	16.71%
Accounts Receivable	13,283	13,743	13,779	12,046	12,156	10,387
Other Receivables	65	73	166	240	111	207
Receivables	13,348	13,816	13,945	12,286	12,267	10,594
Inventory	22,252	21,173	21,141	20,854	16,247	11,635
Other Current Assets	1,722	1,615	1,874	1,871	1,804	3,062
Total Current Assets	61,777	59,488	58,025	52,635	47,932	42,544
Property, Plant & Equipment	10,767	10,668	8,593	7,807	7,621	6,993
Long-Term Investments	1,681	2,267	1,919	2,264	2,784	2,699
Goodwill	988	1,083	822	946	987	1,052
Other Intangible Assets	74	1,087	1,068	1,431	1,828	2,152
Long-Term Deferred Tax Assets	2,430	2,316	2,397	2,022	2,123	1,954
Other Long-Term Assets	1,770	1	1	2	2	2
Total Assets	79,513	76,939	72,850	67,127	63,302	57,769
Accounts Payable	3,815	3,499	3,240	2,792	3,165	2,589
Accrued Expenses	986	1,263	1,027	812	1,117	988
Short-Term Debt	2,000	3,800	5,000	4,921	8,926	10,520
Current Portion of Long-Term Debt	805	848	1,795	1,792	708	164
Current Income Taxes Payable	1,599	2,479	2,809	2,720	2,639	2,630
Other Current Liabilities	5,616	4,045	3,672	2,673	2,197	1,671
Total Current Liabilities	14,821	15,934	17,543	15,710	18,752	18,562
Long-Term Debt	1,705	1,806	2,099	3,931	1,247	210
Pension & Post-Retirement Benefits	1,682	1,840	1,738	1,667	1,575	1,546
Long-Term Deferred Tax Liabilities	627	601	658	661	677	1,168
Other Long-Term Liabilities	757	611	731	888	1,317	925
Total Liabilities	19,592	20,792	22,769	22,857	23,568	22,411
Common Stock	2,798	2,798	2,798	2,798	2,798	2,798
Additional Paid-In Capital	7,566	7,564	7,564	7,579	7,579	7,580
Retained Earnings	46,734	43,643	38,652	34,388	31,130	27,549
Treasury Stock	-3,403	-3,433	-3,443	-3,589	-3,588	-3,594
Comprehensive Income & Other	6,199	5,551	4,489	3,078	1,802	1,013
Total Common Equity	59,894	56,123	50,060	44,254	39,721	35,346
Minority Interest	27	24	21	16	13	12
Shareholders' Equity	59,921	56,147	50,081	44,270	39,734	35,358
Total Liabilities & Equity	79,513	76,939	72,850	67,127	63,302	57,769
Total Debt	4,510	6,454	8,894	10,644	10,881	10,894
Net Cash (Debt)	19,945	16,430	12,171	6,980	6,733	6,359
Net Cash Growth	49.28%	34.99%	74.37%	3.67%	5.88%	-21.79%
Net Cash Per Share	554.98	457.49	339.45	194.91	188.21	175.09
Filing Date Shares Outstanding	35.64	35.62	35.61	35.52	35.52	35.52
Total Common Shares Outstanding	35.64	35.62	35.61	35.52	35.52	35.52
Working Capital	46,956	43,554	40,482	36,925	29,180	23,982
Book Value Per Share	1680.57	1575.58	1405.61	1245.73	1118.12	995.07
Tangible Book Value	58,832	53,953	48,170	41,877	36,906	32,142
Tangible Book Value Per Share	1650.77	1514.66	1352.55	1178.81	1038.88	904.87