Japan Process Development Balance Sheet

Financials in millions JPY. Fiscal year is June - May.

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 28, 2026	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022	May '21 May 31, 2021
Cash & Equivalents	4,958	5,664	4,582	4,157	3,755	3,290
Short-Term Investments	1,149	1,149	799	750	1,300	1,500
Cash & Short-Term Investments	6,107	6,813	5,381	4,907	5,055	4,790
Cash Growth	-6.41%	26.61%	9.66%	-2.93%	5.53%	57.67%
Receivables	5,389	4,561	3,639	3,643	2,952	3,085
Inventory	148	75	62	97	82	166
Other Current Assets	257	460	223	354	433	73
Total Current Assets	11,901	11,909	9,305	9,001	8,522	8,114
Property, Plant & Equipment	109	127	194	161	218	227
Long-Term Investments	1,486	1,767	2,943	2,828	2,685	3,291
Other Intangible Assets	23	20	26	40	48	43
Long-Term Deferred Tax Assets	-	649	333	280	261	105
Other Long-Term Assets	3	1	2	1	1	2
Total Assets	13,522	14,473	12,803	12,311	11,735	11,782
Accounts Payable	237	195	158	158	139	99
Accrued Expenses	1,280	1,782	1,435	1,370	1,233	1,120
Current Income Taxes Payable	-	628	212	166	209	208
Other Current Liabilities	622	746	494	482	416	551
Total Current Liabilities	2,139	3,351	2,299	2,176	1,997	1,978
Pension & Post-Retirement Benefits	-	-	-	-	-	45
Other Long-Term Liabilities	34	34	49	58	67	84
Total Liabilities	2,173	3,385	2,348	2,234	2,064	2,107
Common Stock	1,487	1,487	1,487	1,487	1,487	1,487
Additional Paid-In Capital	2,295	2,281	2,274	2,270	2,267	2,250
Retained Earnings	8,025	7,836	6,802	6,420	6,085	5,811
Treasury Stock	-592	-603	-609	-618	-629	-585
Comprehensive Income & Other	134	87	501	518	461	712
Shareholders' Equity	11,349	11,088	10,455	10,077	9,671	9,675
Total Liabilities & Equity	13,522	14,473	12,803	12,311	11,735	11,782
Net Cash (Debt)	6,107	6,813	5,381	4,907	5,055	4,790
Net Cash Growth	-6.41%	26.61%	9.66%	-2.93%	5.53%	57.67%
Net Cash Per Share	630.60	704.10	556.59	508.28	527.75	495.33
Filing Date Shares Outstanding	9.69	9.68	9.67	9.66	9.64	9.68
Total Common Shares Outstanding	9.69	9.68	9.67	9.66	9.64	9.68
Working Capital	9,762	8,558	7,006	6,825	6,525	6,136
Book Value Per Share	1170.67	1145.73	1080.98	1043.21	1002.79	999.84
Tangible Book Value	11,326	11,068	10,429	10,037	9,623	9,632
Tangible Book Value Per Share	1168.30	1143.66	1078.29	1039.07	997.81	995.40
Order Backlog	-	2,003	1,476	1,537	1,308	1,176

Updated Feb 28, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.