Ligua 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	1,187	1,352	1,327	1,172	1,381
Cash & Short-Term Investments	1,187	1,352	1,327	1,172	1,381
Cash Growth	-12.20%	1.88%	13.23%	-15.13%	-28.30%
Receivables	777	918	1,319	1,042	447
Inventory	203	289	352	237	216
Other Current Assets	76	175	124	111	84
Total Current Assets	2,243	2,734	3,122	2,562	2,128
Property, Plant & Equipment	94	109	117	139	117
Long-Term Investments	31	51	101	60	50
Goodwill	89	106	123	143	165
Other Intangible Assets	26	42	211	304	784
Long-Term Deferred Tax Assets	8	98	193	163	34
Other Long-Term Assets	2	2	2	2	1
Total Assets	2,493	3,142	3,869	3,373	3,279
Accounts Payable	5	7	48	38	28
Accrued Expenses	81	160	177	95	88
Short-Term Debt	775	905	1,100	714	-
Current Portion of Long-Term Debt	351	443	527	498	436
Current Income Taxes Payable	148	164	257	173	200
Other Current Liabilities	432	368	369	433	293
Total Current Liabilities	1,792	2,047	2,478	1,951	1,045
Long-Term Debt	493	752	764	1,047	1,069
Long-Term Deferred Tax Liabilities	-	1	-	-	-
Other Long-Term Liabilities	32	23	23	22	21
Total Liabilities	2,317	2,823	3,265	3,020	2,135
Common Stock	596	551	551	477	476
Additional Paid-In Capital	524	476	470	396	395
Retained Earnings	-928	-687	-386	-491	284
Treasury Stock	-15	-20	-29	-29	-11
Comprehensive Income & Other	-1	-1	-2	-	-
Shareholders' Equity	176	319	604	353	1,144
Total Liabilities & Equity	2,493	3,142	3,869	3,373	3,279
Total Debt	1,619	2,100	2,391	2,259	1,505
Net Cash (Debt)	-432	-748	-1,064	-1,087	-124
Net Cash Per Share	-285.48	-503.13	-727.55	-774.94	-86.58
Filing Date Shares Outstanding	1.58	1.49	1.48	1.4	1.41
Total Common Shares Outstanding	1.58	1.49	1.48	1.4	1.41
Working Capital	451	687	644	611	1,083
Book Value Per Share	111.04	214.08	407.58	251.58	810.77
Tangible Book Value	61	171	270	-94	195
Tangible Book Value Per Share	38.49	114.76	182.19	-66.99	138.20