Japan Process Development Balance Sheet

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

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 31, 2026	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022
Cash & Equivalents	5,642	5,664	4,582	4,157	3,755
Short-Term Investments	1,549	1,149	799	750	1,300
Cash & Short-Term Investments	7,191	6,813	5,381	4,907	5,055
Cash Growth	5.55%	26.61%	9.66%	-2.93%	5.53%
Receivables	5,337	4,561	3,639	3,643	2,952
Inventory	108	75	62	97	82
Other Current Assets	301	460	223	354	433
Total Current Assets	12,937	11,909	9,305	9,001	8,522
Property, Plant & Equipment	109	127	194	161	218
Long-Term Investments	862	1,767	2,943	2,828	2,685
Other Intangible Assets	21	20	26	40	48
Long-Term Deferred Tax Assets	663	649	333	280	261
Other Long-Term Assets	2	1	2	1	1
Total Assets	14,594	14,473	12,803	12,311	11,735
Accounts Payable	218	195	158	158	139
Accrued Expenses	1,919	1,782	1,435	1,370	1,233
Current Income Taxes Payable	78	628	212	166	209
Other Current Liabilities	719	746	494	482	416
Total Current Liabilities	2,934	3,351	2,299	2,176	1,997
Other Long-Term Liabilities	35	34	49	58	67
Total Liabilities	2,969	3,385	2,348	2,234	2,064
Common Stock	1,487	1,487	1,487	1,487	1,487
Additional Paid-In Capital	2,295	2,281	2,274	2,270	2,267
Retained Earnings	8,306	7,836	6,802	6,420	6,085
Treasury Stock	-592	-603	-609	-618	-629
Comprehensive Income & Other	129	87	501	518	461
Shareholders' Equity	11,625	11,088	10,455	10,077	9,671
Total Liabilities & Equity	14,594	14,473	12,803	12,311	11,735
Net Cash (Debt)	7,191	6,813	5,381	4,907	5,055
Net Cash Growth	5.55%	26.61%	9.66%	-2.93%	5.53%
Net Cash Per Share	742.22	704.10	556.59	508.28	527.75
Filing Date Shares Outstanding	9.69	9.68	9.67	9.66	9.64
Total Common Shares Outstanding	9.69	9.68	9.67	9.66	9.64
Working Capital	10,003	8,558	7,006	6,825	6,525
Book Value Per Share	1199.13	1145.73	1080.98	1043.21	1002.79
Tangible Book Value	11,604	11,068	10,429	10,037	9,623
Tangible Book Value Per Share	1196.97	1143.66	1078.29	1039.07	997.81
Order Backlog	-	2,003	1,476	1,537	1,308