The Sailor Pen Co., Ltd. (TYO:7992)

The Sailor Pen Balance Sheet

Financials in millions JPY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	453	579	656	1,177	2,377	2,841
Cash & Short-Term Investments	453	579	656	1,177	2,377	2,841
Cash Growth	-30.20%	-11.74%	-44.27%	-50.48%	-16.33%	126.74%
Receivables	747	1,246	1,054	957	1,130	1,029
Inventory	2,072	2,002	1,866	1,760	1,644	1,588
Other Current Assets	36	59	97	246	117	148
Total Current Assets	3,308	3,886	3,673	4,140	5,268	5,606
Property, Plant & Equipment	828	798	1,768	2,868	1,580	1,153
Long-Term Investments	78	77	86	168	173	158
Other Intangible Assets	4	-	26	47	42	24
Other Long-Term Assets	1	2	1	1	2	1
Total Assets	4,219	4,763	5,554	7,224	7,065	6,942
Accounts Payable	219	452	516	642	570	600
Accrued Expenses	43	13	13	6	30	21
Short-Term Debt	1,700	1,600	1,100	700	999	999
Current Portion of Long-Term Debt	100	100	100	100	-	-
Current Portion of Leases	12	12	11	12	7	7
Current Income Taxes Payable	28	42	40	28	72	29
Other Current Liabilities	131	227	223	458	234	244
Total Current Liabilities	2,233	2,446	2,003	1,946	1,912	1,900
Long-Term Debt	99	174	274	374	2,000	2,000
Long-Term Leases	29	38	43	33	12	20
Pension & Post-Retirement Benefits	547	575	572	645	734	682
Long-Term Deferred Tax Liabilities	231	224	224	259	259	260
Other Long-Term Liabilities	41	42	43	39	39	32
Total Liabilities	3,180	3,499	3,159	3,296	4,956	4,894
Common Stock	4,653	4,653	4,653	4,653	3,653	3,653
Additional Paid-In Capital	3,022	3,022	3,022	3,022	2,022	2,022
Retained Earnings	-7,179	-6,955	-5,809	-4,342	-4,144	-4,197
Treasury Stock	-21	-21	-21	-21	-21	-21
Comprehensive Income & Other	553	558	543	610	596	591
Total Common Equity	1,028	1,257	2,388	3,922	2,106	2,048
Minority Interest	11	7	7	6	3	-
Shareholders' Equity	1,039	1,264	2,395	3,928	2,109	2,048
Total Liabilities & Equity	4,219	4,763	5,554	7,224	7,065	6,942
Total Debt	1,940	1,924	1,528	1,219	3,018	3,026
Net Cash (Debt)	-1,487	-1,345	-872	-42	-641	-185
Net Cash Per Share	-50.16	-45.37	-29.42	-1.76	-21.62	-12.67
Filing Date Shares Outstanding	29.64	29.64	29.64	29.64	14.61	14.61
Total Common Shares Outstanding	29.64	29.64	29.64	29.64	14.61	14.61
Working Capital	1,075	1,440	1,670	2,194	3,356	3,706
Book Value Per Share	34.68	42.40	80.56	132.31	144.19	140.21
Tangible Book Value	1,024	1,257	2,362	3,875	2,064	2,024
Tangible Book Value Per Share	34.54	42.40	79.68	130.72	141.31	138.57
Order Backlog	-	274.97	545.01	592.94	377.5	615.69

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