Kappa Create Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun '26 Jun 30, 2026	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	6,168	6,034	7,940	7,937	7,518	9,407
Cash & Short-Term Investments	6,168	6,034	7,940	7,937	7,518	9,407
Cash Growth	-22.97%	-24.01%	0.04%	5.57%	-20.08%	18.71%
Accounts Receivable	2,979	3,436	3,581	3,585	3,386	3,031
Receivables	2,979	3,436	3,581	3,585	3,386	3,031
Inventory	886	833	883	749	812	681
Other Current Assets	1,374	1,543	1,041	933	798	1,566
Total Current Assets	11,407	11,846	13,445	13,204	12,514	14,685
Property, Plant & Equipment	12,015	12,103	12,299	11,912	11,049	11,015
Long-Term Investments	871	4,449	4,638	4,352	4,621	5,054
Other Intangible Assets	42	98	102	143	172	251
Long-Term Deferred Tax Assets	497	489	586	571	563	607
Long-Term Deferred Charges	-	-	-	7	17	34
Other Long-Term Assets	3,583	2	2	2	2	2
Total Assets	28,415	28,987	31,072	30,191	28,938	31,648
Accounts Payable	3,458	3,835	3,734	3,278	3,418	2,851
Accrued Expenses	1,727	1,762	1,697	1,672	1,640	1,611
Current Portion of Long-Term Debt	2,500	2,500	2,590	2,470	1,960	1,995
Current Portion of Leases	25	61	2	-	15	66
Current Income Taxes Payable	44	2,379	2,724	2,614	2,638	2,200
Other Current Liabilities	3,869	796	908	1,114	1,194	768
Total Current Liabilities	11,623	11,333	11,655	11,148	10,865	9,491
Long-Term Debt	3,950	3,950	4,650	4,990	4,760	6,720
Long-Term Leases	122	105	5	-	-	15
Pension & Post-Retirement Benefits	63	75	75	-	-	-
Other Long-Term Liabilities	3,199	3,281	3,799	3,945	4,617	3,695
Total Liabilities	18,957	18,744	20,184	20,083	20,242	19,921
Common Stock	100	100	100	100	100	100
Additional Paid-In Capital	8,593	8,593	8,591	8,585	11,001	10,998
Retained Earnings	804	1,570	2,211	1,425	-2,391	650
Treasury Stock	-52	-52	-55	-60	-65	-71
Comprehensive Income & Other	-8	-1	-1	-18	-21	-43
Total Common Equity	9,437	10,210	10,846	10,032	8,624	11,634
Minority Interest	21	33	42	76	72	93
Shareholders' Equity	9,458	10,243	10,888	10,108	8,696	11,727
Total Liabilities & Equity	28,415	28,987	31,072	30,191	28,938	31,648
Total Debt	6,597	6,616	7,247	7,460	6,735	8,796
Net Cash (Debt)	-429	-582	693	477	783	611
Net Cash Growth	-	-	45.28%	-39.08%	28.15%	-
Net Cash Per Share	-8.69	-11.79	14.04	9.67	15.87	12.38
Filing Date Shares Outstanding	49.35	49.35	49.35	49.34	49.34	49.34
Total Common Shares Outstanding	49.35	49.35	49.35	49.34	49.34	49.34
Working Capital	-216	513	1,790	2,056	1,649	5,194
Book Value Per Share	191.22	206.88	219.78	203.31	174.80	235.81
Tangible Book Value	9,395	10,112	10,744	9,889	8,452	11,383
Tangible Book Value Per Share	190.37	204.89	217.72	200.41	171.31	230.72