Ligua Inc. (TYO:7090)

Ligua 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	1,182	1,352	1,327	1,172	1,381	1,926
Cash & Short-Term Investments	1,182	1,352	1,327	1,172	1,381	1,926
Cash Growth	-28.67%	1.88%	13.23%	-15.13%	-28.30%	104.46%
Receivables	913	918	1,319	1,042	447	327
Inventory	217	289	352	237	216	76
Other Current Assets	142	175	124	111	84	88
Total Current Assets	2,454	2,734	3,122	2,562	2,128	2,417
Property, Plant & Equipment	99	109	117	139	117	103
Long-Term Investments	34	51	101	60	50	63
Goodwill	98	106	123	143	165	36
Other Intangible Assets	34	42	211	304	784	682
Long-Term Deferred Tax Assets	74	98	193	163	34	16
Other Long-Term Assets	1	2	2	2	1	1
Total Assets	2,794	3,142	3,869	3,373	3,279	3,318
Accounts Payable	8	7	48	38	28	40
Accrued Expenses	82	160	177	95	88	98
Short-Term Debt	855	905	1,100	714	-	-
Current Portion of Long-Term Debt	340	443	527	498	436	441
Current Income Taxes Payable	146	164	257	173	200	255
Other Current Liabilities	441	368	369	433	293	179
Total Current Liabilities	1,872	2,047	2,478	1,951	1,045	1,013
Long-Term Debt	625	752	764	1,047	1,069	1,229
Long-Term Deferred Tax Liabilities	2	1	-	-	-	-
Other Long-Term Liabilities	23	23	23	22	21	18
Total Liabilities	2,522	2,823	3,265	3,020	2,135	2,260
Common Stock	551	551	551	477	476	464
Additional Paid-In Capital	477	476	470	396	395	383
Retained Earnings	-739	-687	-386	-491	284	211
Treasury Stock	-16	-20	-29	-29	-11	-
Comprehensive Income & Other	-1	-1	-2	-	-	-
Shareholders' Equity	272	319	604	353	1,144	1,058
Total Liabilities & Equity	2,794	3,142	3,869	3,373	3,279	3,318
Total Debt	1,820	2,100	2,391	2,259	1,505	1,670
Net Cash (Debt)	-638	-748	-1,064	-1,087	-124	256
Net Cash Growth	-	-	-	-	-	-54.04%
Net Cash Per Share	-428.34	-503.13	-727.55	-774.94	-86.58	179.80
Filing Date Shares Outstanding	1.49	1.49	1.48	1.4	1.41	1.39
Total Common Shares Outstanding	1.49	1.49	1.48	1.4	1.41	1.39
Working Capital	582	687	644	611	1,083	1,404
Book Value Per Share	182.66	214.08	407.58	251.58	810.77	760.58
Tangible Book Value	140	171	270	-94	195	340
Tangible Book Value Per Share	94.02	114.76	182.19	-66.99	138.20	244.42

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