I.A Group 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	1,455	1,369	1,413	1,899	2,130
Cash & Short-Term Investments	1,455	1,369	1,413	1,899	2,130
Cash Growth	6.28%	-3.11%	-25.59%	-10.85%	60.27%
Receivables	1,733	1,770	1,779	1,631	1,582
Inventory	7,465	8,024	7,413	6,402	6,305
Other Current Assets	595	699	704	1,032	1,029
Total Current Assets	11,248	11,862	11,309	10,964	11,046
Property, Plant & Equipment	11,817	11,594	11,808	12,105	12,494
Long-Term Investments	3,053	2,878	2,944	3,081	3,249
Other Intangible Assets	82	117	151	127	53
Long-Term Deferred Tax Assets	1,656	1,680	1,549	1,394	1,675
Other Long-Term Assets	1	2	1	1	1
Total Assets	27,857	28,133	27,780	27,690	28,537
Accounts Payable	2,035	1,913	1,937	2,171	2,207
Accrued Expenses	448	452	450	443	440
Short-Term Debt	783	2,280	3,228	3,826	4,653
Current Portion of Leases	24	16	16	17	26
Current Income Taxes Payable	572	672	682	432	410
Current Unearned Revenue	-	159	1	24	1
Other Current Liabilities	2,141	2,275	2,118	1,899	2,337
Total Current Liabilities	6,003	7,767	8,432	8,812	10,074
Long-Term Debt	2,352	2,116	1,954	2,648	2,988
Long-Term Leases	27	27	36	16	28
Pension & Post-Retirement Benefits	1,070	1,105	1,079	1,100	1,037
Long-Term Deferred Tax Liabilities	7	24	9	29	100
Other Long-Term Liabilities	1,344	1,384	1,603	1,608	1,610
Total Liabilities	10,803	12,423	13,113	14,213	15,837
Common Stock	1,314	1,314	1,314	1,314	1,314
Additional Paid-In Capital	1,824	1,824	1,824	1,824	1,824
Retained Earnings	14,252	13,067	12,044	10,876	10,066
Treasury Stock	-647	-667	-667	-666	-599
Comprehensive Income & Other	9	3	5	-5	-13
Total Common Equity	16,752	15,541	14,520	13,343	12,592
Minority Interest	302	169	147	134	108
Shareholders' Equity	17,054	15,710	14,667	13,477	12,700
Total Liabilities & Equity	27,857	28,133	27,780	27,690	28,537
Total Debt	3,186	4,439	5,234	6,507	7,695
Net Cash (Debt)	-1,731	-3,070	-3,821	-4,608	-5,565
Net Cash Per Share	-1189.33	-2113.84	-2630.86	-3161.61	-3763.45
Filing Date Shares Outstanding	1.46	1.45	1.45	1.45	1.47
Total Common Shares Outstanding	1.46	1.45	1.45	1.45	1.47
Working Capital	5,245	4,095	2,877	2,152	972
Book Value Per Share	11490.98	10700.95	9997.64	9186.84	8554.74
Tangible Book Value	16,670	15,424	14,369	13,216	12,539
Tangible Book Value Per Share	11434.73	10620.39	9893.67	9099.40	8518.73
Order Backlog	-	1,290	632.43	525.99	632.82

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