Kappa Create 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	6,034	7,940	7,937	7,518	9,407
Cash & Short-Term Investments	6,034	7,940	7,937	7,518	9,407
Cash Growth	-24.01%	0.04%	5.57%	-20.08%	18.71%
Accounts Receivable	3,436	3,581	3,585	3,386	3,031
Receivables	3,436	3,581	3,585	3,386	3,031
Inventory	833	883	749	812	681
Other Current Assets	1,543	1,041	933	798	1,566
Total Current Assets	11,846	13,445	13,204	12,514	14,685
Property, Plant & Equipment	12,103	12,299	11,912	11,049	11,015
Long-Term Investments	4,449	4,638	4,352	4,621	5,054
Other Intangible Assets	98	102	143	172	251
Long-Term Deferred Tax Assets	489	586	571	563	607
Long-Term Deferred Charges	-	-	7	17	34
Other Long-Term Assets	2	2	2	2	2
Total Assets	28,987	31,072	30,191	28,938	31,648
Accounts Payable	3,835	3,734	3,278	3,418	2,851
Accrued Expenses	1,762	1,697	1,672	1,640	1,611
Current Portion of Long-Term Debt	2,500	2,590	2,470	1,960	1,995
Current Portion of Leases	39	2	-	15	66
Current Income Taxes Payable	2,379	2,724	2,614	2,638	2,200
Other Current Liabilities	796	908	1,114	1,194	768
Total Current Liabilities	11,311	11,655	11,148	10,865	9,491
Long-Term Debt	3,950	4,650	4,990	4,760	6,720
Long-Term Leases	127	5	-	-	15
Pension & Post-Retirement Benefits	75	75	-	-	-
Other Long-Term Liabilities	3,281	3,799	3,945	4,617	3,695
Total Liabilities	18,744	20,184	20,083	20,242	19,921
Common Stock	100	100	100	100	100
Additional Paid-In Capital	8,593	8,591	8,585	11,001	10,998
Retained Earnings	1,570	2,211	1,425	-2,391	650
Treasury Stock	-52	-55	-60	-65	-71
Comprehensive Income & Other	-1	-1	-18	-21	-43
Total Common Equity	10,210	10,846	10,032	8,624	11,634
Minority Interest	33	42	76	72	93
Shareholders' Equity	10,243	10,888	10,108	8,696	11,727
Total Liabilities & Equity	28,987	31,072	30,191	28,938	31,648
Total Debt	6,616	7,247	7,460	6,735	8,796
Net Cash (Debt)	-582	693	477	783	611
Net Cash Growth	-	45.28%	-39.08%	28.15%	-
Net Cash Per Share	-11.79	14.04	9.67	15.87	12.38
Filing Date Shares Outstanding	49.35	49.35	49.34	49.34	49.34
Total Common Shares Outstanding	49.35	49.35	49.34	49.34	49.34
Working Capital	535	1,790	2,056	1,649	5,194
Book Value Per Share	206.88	219.78	203.31	174.80	235.81
Tangible Book Value	10,112	10,744	9,889	8,452	11,383
Tangible Book Value Per Share	204.89	217.72	200.41	171.31	230.72

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