I.A Group 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	1,628	1,369	1,413	1,899	2,130	1,329
Cash & Short-Term Investments	1,628	1,369	1,413	1,899	2,130	1,329
Cash Growth	-0.67%	-3.11%	-25.59%	-10.85%	60.27%	-2.28%
Receivables	2,706	1,770	1,779	1,631	1,582	1,519
Inventory	8,132	8,024	7,413	6,402	6,305	7,881
Other Current Assets	776	699	704	1,032	1,029	1,011
Total Current Assets	13,242	11,862	11,309	10,964	11,046	11,740
Property, Plant & Equipment	11,859	11,594	11,808	12,105	12,494	12,666
Long-Term Investments	3,098	2,878	2,944	3,081	3,249	3,572
Other Intangible Assets	92	117	151	127	53	65
Long-Term Deferred Tax Assets	1,678	1,680	1,549	1,394	1,675	1,818
Other Long-Term Assets	1	2	1	1	1	2
Total Assets	29,970	28,133	27,780	27,690	28,537	29,883
Accounts Payable	2,595	1,913	1,937	2,171	2,207	1,731
Accrued Expenses	252	452	450	443	440	433
Short-Term Debt	2,446	2,280	3,228	3,826	4,653	4,570
Current Portion of Leases	24	16	16	17	26	36
Current Income Taxes Payable	572	672	682	432	410	932
Current Unearned Revenue	-	159	1	24	1	162
Other Current Liabilities	2,351	2,275	2,118	1,899	2,337	2,549
Total Current Liabilities	8,240	7,767	8,432	8,812	10,074	10,413
Long-Term Debt	2,497	2,116	1,954	2,648	2,988	4,297
Long-Term Leases	33	27	36	16	28	46
Pension & Post-Retirement Benefits	1,094	1,105	1,079	1,100	1,037	1,226
Long-Term Deferred Tax Liabilities	24	24	9	29	100	84
Other Long-Term Liabilities	1,301	1,384	1,603	1,608	1,610	1,840
Total Liabilities	13,189	12,423	13,113	14,213	15,837	17,906
Common Stock	1,314	1,314	1,314	1,314	1,314	1,314
Additional Paid-In Capital	1,824	1,824	1,824	1,824	1,824	1,824
Retained Earnings	13,960	13,067	12,044	10,876	10,066	9,271
Treasury Stock	-646	-667	-667	-666	-599	-542
Comprehensive Income & Other	12	3	5	-5	-13	-8
Total Common Equity	16,464	15,541	14,520	13,343	12,592	11,859
Minority Interest	317	169	147	134	108	118
Shareholders' Equity	16,781	15,710	14,667	13,477	12,700	11,977
Total Liabilities & Equity	29,970	28,133	27,780	27,690	28,537	29,883
Total Debt	5,000	4,439	5,234	6,507	7,695	8,949
Net Cash (Debt)	-3,372	-3,070	-3,821	-4,608	-5,565	-7,620
Net Cash Per Share	-2319.02	-2113.84	-2630.86	-3161.61	-3763.45	-5114.96
Filing Date Shares Outstanding	1.46	1.45	1.45	1.45	1.47	1.49
Total Common Shares Outstanding	1.46	1.45	1.45	1.45	1.47	1.49
Working Capital	5,002	4,095	2,877	2,152	972	1,327
Book Value Per Share	11292.64	10700.95	9997.64	9186.84	8554.74	7973.11
Tangible Book Value	16,372	15,424	14,369	13,216	12,539	11,794
Tangible Book Value Per Share	11229.54	10620.39	9893.67	9099.40	8518.73	7929.41
Order Backlog	-	1,290	632.43	525.99	632.82	1,075

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.