ARCS Company Balance Sheet

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

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 31, 2026	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Cash & Equivalents	92,622	91,183	80,089	74,785	72,662	66,305
Cash & Short-Term Investments	92,622	91,183	80,089	74,785	72,662	66,305
Cash Growth	7.80%	13.85%	7.09%	2.92%	9.59%	3.87%
Receivables	13,730	7,486	6,888	6,615	6,168	4,720
Inventory	21,173	21,105	19,887	18,105	17,183	15,821
Other Current Assets	3,939	9,662	9,422	9,385	9,716	9,103
Total Current Assets	131,464	129,436	116,286	108,890	105,729	95,949
Property, Plant & Equipment	133,358	133,528	135,188	131,234	127,158	125,547
Long-Term Investments	31,882	32,442	23,775	24,991	21,502	21,960
Goodwill	-	-	-	136	140	233
Other Intangible Assets	4,934	4,077	5,321	7,045	8,308	9,913
Long-Term Deferred Tax Assets	1,237	1,216	2,069	2,649	3,270	4,363
Other Long-Term Assets	1	2	2	-	1	3
Total Assets	302,876	300,714	282,662	274,972	266,155	258,025
Accounts Payable	37,846	32,853	31,862	31,686	29,922	30,975
Accrued Expenses	12,278	10,233	8,939	8,667	7,945	5,680
Short-Term Debt	9,961	10,663	10,584	7,592	7,890	8,699
Current Portion of Leases	1,038	1,046	1,166	982	1,149	1,211
Current Income Taxes Payable	9,434	12,043	9,639	11,449	10,095	10,376
Other Current Liabilities	7,634	6,816	6,196	6,464	5,898	5,723
Total Current Liabilities	78,191	73,654	68,386	66,840	62,899	62,664
Long-Term Debt	11,860	13,486	13,797	14,394	14,917	11,649
Long-Term Leases	3,954	4,137	4,597	3,240	3,576	4,282
Pension & Post-Retirement Benefits	1,078	1,091	1,082	1,433	2,995	6,460
Long-Term Deferred Tax Liabilities	1,638	1,966	423	949	372	278
Other Long-Term Liabilities	10,237	10,238	10,341	10,308	9,709	8,697
Total Liabilities	106,958	104,572	98,626	97,164	94,468	94,030
Common Stock	21,205	21,205	21,205	21,205	21,205	21,205
Additional Paid-In Capital	24,996	24,996	24,996	24,996	24,996	24,996
Retained Earnings	153,880	153,396	145,107	137,984	129,491	122,622
Treasury Stock	-11,300	-11,300	-9,006	-9,005	-3,775	-3,094
Comprehensive Income & Other	7,137	7,845	1,734	2,628	-230	-1,818
Total Common Equity	195,918	196,142	184,036	177,808	171,687	163,911
Minority Interest	-	-	-	-	-	84
Shareholders' Equity	195,918	196,142	184,036	177,808	171,687	163,995
Total Liabilities & Equity	302,876	300,714	282,662	274,972	266,155	258,025
Total Debt	26,813	29,332	30,144	26,208	27,532	25,841
Net Cash (Debt)	65,809	61,851	49,945	48,577	45,130	40,464
Net Cash Growth	13.56%	23.84%	2.82%	7.64%	11.53%	-1.89%
Net Cash Per Share	1227.35	1149.78	925.24	883.61	805.14	716.52
Filing Date Shares Outstanding	53.28	53.28	53.98	53.98	55.98	56.32
Total Common Shares Outstanding	53.28	53.28	53.98	53.98	55.98	56.32
Working Capital	53,273	55,782	47,900	42,050	42,830	33,285
Book Value Per Share	3677.12	3681.32	3409.31	3293.92	3066.87	2910.41
Tangible Book Value	190,984	192,065	178,715	170,627	163,239	153,765
Tangible Book Value Per Share	3584.51	3604.80	3310.74	3160.89	2915.96	2730.25