HKS Co., Ltd. Balance Sheet

Financials in millions JPY. Fiscal year is September - August.

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 31, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Aug '21 Aug 31, 2021
Cash & Equivalents	2,246	2,002	2,122	1,994	1,948	2,055
Short-Term Investments	399	499	300	173	600	999
Cash & Short-Term Investments	2,645	2,501	2,422	2,167	2,548	3,054
Cash Growth	-1.49%	3.26%	11.77%	-14.95%	-16.57%	32.44%
Receivables	1,052	1,036	1,187	1,013	1,062	1,203
Inventory	3,625	3,247	2,965	2,791	2,377	1,973
Other Current Assets	260	201	338	325	302	188
Total Current Assets	7,582	6,985	6,912	6,296	6,289	6,418
Property, Plant & Equipment	5,043	5,114	5,283	5,168	5,003	5,175
Long-Term Investments	984	801	765	1,429	1,356	495
Other Intangible Assets	81	107	109	153	156	133
Long-Term Deferred Tax Assets	-	221	265	285	274	250
Other Long-Term Assets	3	1	1	1	2	2
Total Assets	13,697	13,233	13,340	13,345	13,091	12,483
Accounts Payable	363	642	540	942	935	998
Accrued Expenses	191	110	109	103	101	98
Short-Term Debt	280	367	348	480	567	809
Current Portion of Leases	-	1	4	4	6	6
Current Income Taxes Payable	193	56	40	167	115	99
Other Current Liabilities	700	669	1,044	747	786	590
Total Current Liabilities	1,727	1,845	2,085	2,443	2,510	2,600
Long-Term Debt	251	168	410	386	552	420
Long-Term Leases	-	-	1	5	9	15
Pension & Post-Retirement Benefits	590	567	524	519	492	462
Other Long-Term Liabilities	3	3	3	3	9	9
Total Liabilities	2,571	2,583	3,023	3,356	3,572	3,506
Common Stock	878	878	878	878	878	878
Additional Paid-In Capital	993	993	993	963	963	963
Retained Earnings	9,086	8,765	8,495	8,261	7,880	7,469
Treasury Stock	-351	-351	-351	-351	-350	-350
Comprehensive Income & Other	520	365	302	209	133	17
Total Common Equity	11,126	10,650	10,317	9,960	9,504	8,977
Minority Interest	-	-	-	29	15	-
Shareholders' Equity	11,126	10,650	10,317	9,989	9,519	8,977
Total Liabilities & Equity	13,697	13,233	13,340	13,345	13,091	12,483
Total Debt	531	536	763	875	1,134	1,250
Net Cash (Debt)	2,114	1,965	1,659	1,292	1,414	1,804
Net Cash Growth	1.34%	18.45%	28.41%	-8.63%	-21.62%	129.52%
Net Cash Per Share	1495.05	1389.67	1173.27	913.72	999.29	1274.91
Filing Date Shares Outstanding	1.41	1.41	1.41	1.41	1.41	1.42
Total Common Shares Outstanding	1.41	1.41	1.41	1.41	1.41	1.42
Working Capital	5,855	5,140	4,827	3,853	3,779	3,818
Book Value Per Share	7863.71	7527.03	7291.68	7039.37	6716.63	6343.97
Tangible Book Value	11,045	10,543	10,208	9,807	9,348	8,844
Tangible Book Value Per Share	7806.46	7451.41	7214.64	6931.23	6606.38	6249.98
Order Backlog	-	310.91	305.17	267.37	283.35	303.17