Belluna Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	34,531	35,414	35,842	32,111	28,591
Short-Term Investments	422	314	695	170	202
Cash & Short-Term Investments	34,953	35,728	36,537	32,281	28,793
Cash Growth	-2.17%	-2.21%	13.18%	12.11%	-7.00%
Receivables	48,111	44,354	41,427	38,964	37,382
Inventory	33,895	35,908	35,918	38,600	38,357
Other Current Assets	14,499	15,453	16,079	12,819	13,601
Total Current Assets	131,458	131,443	129,961	122,664	118,133
Property, Plant & Equipment	172,843	145,954	136,909	129,495	103,342
Long-Term Investments	21,691	19,940	20,331	19,649	18,918
Goodwill	2,064	2,682	1,044	1,487	1,979
Other Intangible Assets	8,502	9,138	9,849	9,087	8,299
Long-Term Deferred Tax Assets	1,477	1,318	598	1,396	1,616
Other Long-Term Assets	1	1	1	2	1
Total Assets	340,137	312,462	300,691	285,592	254,178
Accounts Payable	10,969	12,860	16,616	19,165	22,303
Accrued Expenses	13,995	14,979	15,689	16,114	14,366
Short-Term Debt	18,655	24,849	13,090	20,326	12,909
Current Portion of Long-Term Debt	-	5	5,015	20	5,000
Current Portion of Leases	539	472	489	239	260
Current Income Taxes Payable	3,598	2,678	2,210	1,875	2,042
Other Current Liabilities	5,576	5,773	6,097	6,848	8,024
Total Current Liabilities	53,332	61,616	59,206	64,587	64,904
Long-Term Debt	127,178	102,853	98,568	90,482	65,642
Long-Term Leases	3,664	2,079	2,387	273	509
Pension & Post-Retirement Benefits	368	472	580	409	461
Other Long-Term Liabilities	4,142	3,787	3,769	3,404	3,618
Total Liabilities	188,684	170,807	164,510	159,155	135,134
Common Stock	10,612	10,612	10,612	10,612	10,612
Additional Paid-In Capital	11,378	11,375	10,950	10,951	10,951
Retained Earnings	127,659	118,956	112,545	108,663	103,131
Treasury Stock	-782	-794	-455	-462	-467
Comprehensive Income & Other	2,475	1,164	1,539	-4,267	-5,958
Total Common Equity	151,342	141,313	135,191	125,497	118,269
Minority Interest	111	342	990	940	775
Shareholders' Equity	151,453	141,655	136,181	126,437	119,044
Total Liabilities & Equity	340,137	312,462	300,691	285,592	254,178
Total Debt	150,036	130,258	119,549	111,340	84,320
Net Cash (Debt)	-115,083	-94,530	-83,012	-79,059	-55,527
Net Cash Per Share	-1195.83	-980.50	-858.48	-817.67	-574.34
Filing Date Shares Outstanding	96.24	96.23	96.7	96.69	96.69
Total Common Shares Outstanding	96.24	96.23	96.7	96.69	96.69
Working Capital	78,126	69,827	70,755	58,077	53,229
Book Value Per Share	1572.51	1468.53	1398.06	1297.93	1223.24
Tangible Book Value	140,776	129,493	124,298	114,923	107,991
Tangible Book Value Per Share	1462.72	1345.70	1285.41	1188.57	1116.93

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