Kappa Create 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	7,474	7,940	7,937	7,518	9,407	7,924
Cash & Short-Term Investments	7,474	7,940	7,937	7,518	9,407	7,924
Cash Growth	-13.68%	0.04%	5.57%	-20.08%	18.71%	33.38%
Accounts Receivable	3,790	3,581	3,585	3,386	3,031	3,363
Receivables	3,790	3,581	3,585	3,386	3,031	3,363
Inventory	1,213	883	749	812	681	633
Other Current Assets	1,118	1,041	933	798	1,566	1,829
Total Current Assets	13,595	13,445	13,204	12,514	14,685	13,749
Property, Plant & Equipment	13,036	12,299	11,912	11,049	11,015	12,164
Long-Term Investments	4,541	4,638	4,352	4,621	5,054	5,278
Other Intangible Assets	111	102	143	172	251	263
Long-Term Deferred Tax Assets	584	586	571	563	607	489
Long-Term Deferred Charges	-	-	7	17	34	63
Other Long-Term Assets	2	2	2	2	2	1
Total Assets	31,869	31,072	30,191	28,938	31,648	32,007
Accounts Payable	4,369	3,734	3,278	3,418	2,851	3,337
Accrued Expenses	1,737	1,697	1,672	1,640	1,611	1,663
Short-Term Debt	-	-	-	-	-	4,000
Current Portion of Long-Term Debt	2,800	2,590	2,470	1,960	1,995	1,900
Current Portion of Leases	41	2	-	15	66	110
Current Income Taxes Payable	2,515	2,724	2,614	2,638	2,200	2,519
Other Current Liabilities	904	908	1,114	1,194	768	968
Total Current Liabilities	12,366	11,655	11,148	10,865	9,491	14,497
Long-Term Debt	5,100	4,650	4,990	4,760	6,720	2,915
Long-Term Leases	99	5	-	-	15	81
Pension & Post-Retirement Benefits	79	75	-	-	-	-
Other Long-Term Liabilities	3,226	3,799	3,945	4,617	3,695	3,547
Total Liabilities	20,870	20,184	20,083	20,242	19,921	21,040
Common Stock	100	100	100	100	100	100
Additional Paid-In Capital	8,593	8,591	8,585	11,001	10,998	12,227
Retained Earnings	2,325	2,211	1,425	-2,391	650	-1,317
Treasury Stock	-52	-55	-60	-65	-71	-77
Comprehensive Income & Other	-4	-1	-18	-21	-43	-3
Total Common Equity	10,962	10,846	10,032	8,624	11,634	10,930
Minority Interest	37	42	76	72	93	37
Shareholders' Equity	10,999	10,888	10,108	8,696	11,727	10,967
Total Liabilities & Equity	31,869	31,072	30,191	28,938	31,648	32,007
Total Debt	8,040	7,247	7,460	6,735	8,796	9,006
Net Cash (Debt)	-566	693	477	783	611	-1,082
Net Cash Growth	-	45.28%	-39.08%	28.15%	-	-
Net Cash Per Share	-11.47	14.04	9.67	15.87	12.38	-21.93
Filing Date Shares Outstanding	49.35	49.35	49.34	49.34	49.34	49.33
Total Common Shares Outstanding	49.35	49.35	49.34	49.34	49.34	49.33
Working Capital	1,229	1,790	2,056	1,649	5,194	-748
Book Value Per Share	222.11	219.78	203.31	174.80	235.81	221.56
Tangible Book Value	10,851	10,744	9,889	8,452	11,383	10,667
Tangible Book Value Per Share	219.86	217.72	200.41	171.31	230.72	216.23

Source: S&P Global Market Intelligence. Standard template. Financial Sources.