Kato Sangyo 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	75,081	71,258	90,836	85,045	83,419	82,273
Short-Term Investments	1,499	1,000	500	-	500	-
Cash & Short-Term Investments	76,580	72,258	91,336	85,045	83,919	82,273
Cash Growth	-8.17%	-20.89%	7.40%	1.34%	2.00%	-3.50%
Receivables	221,254	177,031	168,798	184,763	150,499	136,856
Inventory	51,384	40,294	37,317	33,644	29,538	27,401
Other Current Assets	9,764	8,258	8,081	7,925	7,665	8,978
Total Current Assets	358,982	297,841	305,532	311,377	271,621	255,508
Property, Plant & Equipment	65,924	63,941	55,493	50,618	47,343	48,092
Long-Term Investments	104,579	96,235	86,038	83,210	75,569	73,707
Goodwill	988	1,087	1,617	1,463	673	943
Other Intangible Assets	7,210	6,942	5,665	5,822	5,101	5,574
Long-Term Deferred Tax Assets	238	278	343	375	483	277
Other Long-Term Assets	1	1	-	2	2	1
Total Assets	537,922	466,325	454,688	452,867	400,792	384,102
Accounts Payable	297,466	236,842	237,965	246,559	212,314	202,960
Accrued Expenses	1,233	2,088	1,983	1,785	1,746	1,809
Short-Term Debt	3,380	4,520	4,903	5,646	4,234	3,691
Current Portion of Long-Term Debt	93	93	198	-	-	31
Current Portion of Leases	1,870	1,586	1,437	1,300	1,304	1,383
Current Income Taxes Payable	15,504	14,286	17,739	14,890	15,669	12,401
Other Current Liabilities	2,278	1,718	1,701	2,072	1,972	980
Total Current Liabilities	321,824	261,133	265,926	272,252	237,239	223,255
Long-Term Debt	176	211	273	-	-	136
Long-Term Leases	7,839	6,996	7,812	8,374	9,246	10,223
Pension & Post-Retirement Benefits	5,348	5,386	5,790	5,896	5,778	5,739
Long-Term Deferred Tax Liabilities	15,634	12,604	8,974	7,715	5,391	6,381
Other Long-Term Liabilities	2,984	2,983	3,064	2,922	2,952	2,809
Total Liabilities	353,805	289,313	291,839	297,159	260,606	248,543
Common Stock	5,934	5,934	5,934	5,934	5,934	5,934
Additional Paid-In Capital	8,432	8,429	8,426	8,551	8,532	8,760
Retained Earnings	138,671	136,376	127,312	116,442	116,384	107,671
Treasury Stock	-16,447	-14,944	-12,954	-3,859	-12,709	-9,702
Comprehensive Income & Other	39,387	33,224	26,990	22,649	16,983	17,532
Total Common Equity	175,977	169,019	155,708	149,717	135,124	130,195
Minority Interest	8,140	7,993	7,141	5,991	5,062	5,364
Shareholders' Equity	184,117	177,012	162,849	155,708	140,186	135,559
Total Liabilities & Equity	537,922	466,325	454,688	452,867	400,792	384,102
Total Debt	13,358	13,406	14,623	15,320	14,784	15,464
Net Cash (Debt)	63,222	58,852	76,713	69,725	69,135	66,809
Net Cash Growth	-7.97%	-23.28%	10.02%	0.85%	3.48%	-6.59%
Net Cash Per Share	2042.31	1893.93	2403.67	2073.61	2022.91	1898.63
Filing Date Shares Outstanding	30.68	30.8	31.16	33.62	33.63	34.65
Total Common Shares Outstanding	30.68	30.8	31.16	33.62	33.63	34.65
Working Capital	37,158	36,708	39,606	39,125	34,382	32,253
Book Value Per Share	5735.19	5487.47	4997.83	4452.55	4018.53	3757.46
Tangible Book Value	167,779	160,990	148,426	142,432	129,350	123,678
Tangible Book Value Per Share	5468.02	5226.79	4764.09	4235.90	3846.81	3569.37

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