Ligua Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	1,206	1,352	1,327	1,172	1,381	1,926
Cash & Short-Term Investments	1,206	1,352	1,327	1,172	1,381	1,926
Cash Growth	-23.33%	1.88%	13.23%	-15.13%	-28.30%	104.46%
Receivables	542	918	1,319	1,042	447	327
Inventory	219	289	352	237	216	76
Other Current Assets	340	175	124	111	84	88
Total Current Assets	2,307	2,734	3,122	2,562	2,128	2,417
Property, Plant & Equipment	97	109	117	139	117	103
Long-Term Investments	34	51	101	60	50	63
Goodwill	93	106	123	143	165	36
Other Intangible Assets	30	42	211	304	784	682
Long-Term Deferred Tax Assets	63	98	193	163	34	16
Other Long-Term Assets	1	2	2	2	1	1
Total Assets	2,625	3,142	3,869	3,373	3,279	3,318
Accounts Payable	37	7	48	38	28	40
Accrued Expenses	81	160	177	95	88	98
Short-Term Debt	850	905	1,100	714	-	-
Current Portion of Long-Term Debt	337	443	527	498	436	441
Current Income Taxes Payable	106	164	257	173	200	255
Other Current Liabilities	516	368	369	433	293	179
Total Current Liabilities	1,927	2,047	2,478	1,951	1,045	1,013
Long-Term Debt	546	752	764	1,047	1,069	1,229
Long-Term Deferred Tax Liabilities	-	1	-	-	-	-
Other Long-Term Liabilities	30	23	23	22	21	18
Total Liabilities	2,503	2,823	3,265	3,020	2,135	2,260
Common Stock	551	551	551	477	476	464
Additional Paid-In Capital	478	476	470	396	395	383
Retained Earnings	-891	-687	-386	-491	284	211
Treasury Stock	-15	-20	-29	-29	-11	-
Comprehensive Income & Other	-1	-1	-2	-	-	-
Shareholders' Equity	122	319	604	353	1,144	1,058
Total Liabilities & Equity	2,625	3,142	3,869	3,373	3,279	3,318
Total Debt	1,733	2,100	2,391	2,259	1,505	1,670
Net Cash (Debt)	-527	-748	-1,064	-1,087	-124	256
Net Cash Growth	-	-	-	-	-	-54.04%
Net Cash Per Share	-353.81	-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	380	687	644	611	1,083	1,404
Book Value Per Share	81.87	214.08	407.58	251.58	810.77	760.58
Tangible Book Value	-1	171	270	-94	195	340
Tangible Book Value Per Share	-0.67	114.76	182.19	-66.99	138.20	244.42

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.