Naigai Balance Sheet

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

Millions JPY. Fiscal year is Feb - Jan.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 30, 2026	Jan '26 Jan 31, 2026	Jan '25 Jan 31, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022
Cash & Equivalents	3,291	2,980	3,537	3,372	3,952	4,131
Cash & Short-Term Investments	3,291	2,980	3,537	3,372	3,952	4,131
Cash Growth	-1.97%	-15.75%	4.89%	-14.68%	-4.33%	-24.24%
Receivables	2,493	2,690	2,425	2,421	2,149	2,764
Inventory	2,877	1,991	1,941	1,963	1,781	1,909
Other Current Assets	598	638	645	731	830	465
Total Current Assets	9,259	8,299	8,548	8,487	8,712	9,269
Property, Plant & Equipment	260	269	205	197	206	316
Long-Term Investments	3,919	3,780	3,125	2,495	2,395	2,020
Other Intangible Assets	5	5	5	11	39	101
Long-Term Deferred Tax Assets	-	1	2	2	1	3
Other Long-Term Assets	1	1	2	2	-	2
Total Assets	13,444	12,355	11,888	11,194	11,353	11,712
Accounts Payable	2,077	1,436	1,442	1,661	1,691	1,450
Accrued Expenses	54	114	108	96	113	136
Short-Term Debt	1,878	1,100	1,146	1,141	1,238	1,134
Current Portion of Long-Term Debt	-	78	58	39	39	-
Current Income Taxes Payable	12	343	243	379	283	383
Other Current Liabilities	796	594	627	611	798	380
Total Current Liabilities	4,817	3,665	3,624	3,927	4,162	3,483
Long-Term Debt	366	385	463	522	561	300
Pension & Post-Retirement Benefits	471	515	536	541	585	818
Long-Term Deferred Tax Liabilities	884	839	640	336	196	67
Other Long-Term Liabilities	81	83	64	74	67	81
Total Liabilities	6,619	5,487	5,327	5,400	5,571	4,749
Common Stock	100	100	100	100	100	2,000
Additional Paid-In Capital	5,284	5,284	5,284	5,285	5,284	5,328
Retained Earnings	-604	-467	-517	-618	-319	-710
Treasury Stock	-107	-107	-16	-10	-10	-
Comprehensive Income & Other	2,152	2,058	1,710	1,037	727	345
Total Common Equity	6,825	6,868	6,561	5,794	5,782	6,963
Shareholders' Equity	6,825	6,868	6,561	5,794	5,782	6,963
Total Liabilities & Equity	13,444	12,355	11,888	11,194	11,353	11,712
Total Debt	2,244	1,563	1,667	1,702	1,838	1,434
Net Cash (Debt)	1,047	1,417	1,870	1,670	2,114	2,697
Net Cash Growth	-39.65%	-24.22%	11.98%	-21.00%	-21.62%	-13.53%
Net Cash Per Share	133.60	179.31	228.46	204.07	258.16	328.35
Filing Date Shares Outstanding	7.81	7.81	8.15	8.18	8.18	8.17
Total Common Shares Outstanding	7.81	7.81	8.15	8.18	8.18	8.22
Working Capital	4,442	4,634	4,924	4,560	4,550	5,786
Book Value Per Share	873.44	878.94	805.14	708.04	706.52	847.46
Tangible Book Value	6,820	6,863	6,556	5,783	5,743	6,862
Tangible Book Value Per Share	872.80	878.30	804.53	706.70	701.75	835.17