Step Co.,Ltd. Balance Sheet

Financials in millions JPY. Fiscal year is October - September.

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Cash & Equivalents	8,172	7,580	9,410	9,463	9,092	8,386
Short-Term Investments	-	264.7	263.83	262.53	261.86	260.45
Cash & Short-Term Investments	8,172	7,844	9,674	9,726	9,354	8,647
Cash Growth	-15.55%	-18.92%	-0.53%	3.98%	8.18%	9.76%
Receivables	122.49	95.05	94.96	82.7	68.62	68.49
Inventory	60.07	37.66	36.7	37.76	35.3	22.24
Prepaid Expenses	-	322.64	299.48	236.72	208.91	173.14
Other Current Assets	870.79	288.97	151.36	74.87	57.92	57.85
Total Current Assets	9,225	8,589	10,257	10,158	9,725	8,968
Property, Plant & Equipment	15,898	15,993	16,029	16,271	16,848	16,909
Long-Term Investments	4,504	4,700	1,766	1,165	16.94	17.03
Other Intangible Assets	121.62	123.24	118.7	67.02	33.12	43.53
Long-Term Deferred Tax Assets	-	277.07	279.7	255.64	223.72	256.81
Other Long-Term Assets	1,255	886.07	804.95	717.19	725.42	593.27
Total Assets	31,004	30,571	29,260	28,634	27,573	26,790
Accounts Payable	174.21	181.66	167.59	185.18	119.18	128.28
Accrued Expenses	371.19	703.98	705.68	684.01	622.26	690.28
Current Portion of Long-Term Debt	61.46	70.84	136.44	104.7	116.55	1,507
Current Portion of Leases	16.19	17.46	18.91	18.54	17.72	17.4
Current Income Taxes Payable	658.67	715.13	705.5	385.4	624.71	924.28
Current Unearned Revenue	-	3.26	3.35	3.48	3.21	3.48
Other Current Liabilities	1,342	677.63	638.44	632.24	537.87	170.66
Total Current Liabilities	2,624	2,370	2,376	2,014	2,042	3,441
Long-Term Debt	24.99	33.33	104.16	140.6	245.3	11.85
Long-Term Leases	20.92	20.62	36.03	48.04	29.45	42.3
Pension & Post-Retirement Benefits	129.8	129.8	129.8	129.8	129.8	129.8
Other Long-Term Liabilities	612.47	594.73	377.57	366.06	328.52	290.8
Total Liabilities	3,412	3,148	3,023	2,698	2,775	3,916
Common Stock	1,778	1,778	1,778	1,778	1,778	1,778
Additional Paid-In Capital	2,174	2,174	2,138	2,132	2,121	2,083
Retained Earnings	25,631	25,172	23,751	22,624	20,999	19,228
Treasury Stock	-2,009	-1,717	-1,438	-603.39	-101.04	-216.72
Comprehensive Income & Other	17.55	14.33	7.33	5.03	1.11	1.37
Shareholders' Equity	27,592	27,423	26,237	25,936	24,799	22,874
Total Liabilities & Equity	31,004	30,571	29,260	28,634	27,573	26,790
Total Debt	123.57	142.25	295.53	311.87	409.03	1,579
Net Cash (Debt)	8,048	7,702	9,379	9,414	8,945	7,068
Net Cash Growth	-14.55%	-17.88%	-0.38%	5.24%	26.56%	58.74%
Net Cash Per Share	511.01	487.81	581.70	570.29	541.88	428.21
Filing Date Shares Outstanding	15.65	15.77	15.89	16.31	16.59	16.51
Total Common Shares Outstanding	15.65	15.77	15.89	16.31	16.59	16.51
Working Capital	6,602	6,219	7,881	8,144	7,683	5,527
Book Value Per Share	1763.10	1738.76	1651.45	1589.89	1494.56	1385.83
Tangible Book Value	27,471	27,299	26,118	25,869	24,765	22,831
Tangible Book Value Per Share	1755.33	1730.95	1643.98	1585.78	1492.56	1383.20
Land	-	8,617	8,617	8,617	9,083	9,083
Buildings	-	15,148	14,771	14,583	14,436	14,117
Machinery	-	545.72	523.12	480.21	431.98	409.71
Construction In Progress	-	-	-	-	18.49	-

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