ESPOIR Co.,Ltd. (XNGO:3260)

ESPOIR Balance Sheet

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

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Feb 28, 2026	Feb 28, 2025	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022
Cash & Equivalents	196	326	629	495	452
Short-Term Investments	70	-	-	-	-
Cash & Short-Term Investments	266	326	629	495	452
Cash Growth	-18.40%	-48.17%	27.07%	9.51%	-16.14%
Receivables	125	24	3	58	52
Inventory	1,076	165	271	142	132
Other Current Assets	13	28	34	8	22
Total Current Assets	1,480	543	937	703	658
Property, Plant & Equipment	225	243	194	5,534	8,071
Long-Term Investments	4	4	8	11	12
Long-Term Deferred Tax Assets	-	-	-	24	17
Other Long-Term Assets	3	2	2	2	1
Total Assets	1,712	792	1,141	6,274	8,759
Accounts Payable	53	-	-	18	1
Short-Term Debt	848	14	14	2,047	14
Current Portion of Long-Term Debt	-	-	-	4,556	198
Current Income Taxes Payable	17	-	254	-	-
Other Current Liabilities	33	56	29	236	207
Total Current Liabilities	951	70	297	6,857	420
Long-Term Debt	698	715	729	234	6,917
Other Long-Term Liabilities	42	47	56	544	560
Total Liabilities	1,691	832	1,082	7,635	7,897
Common Stock	1,018	993	919	919	851
Additional Paid-In Capital	170	146	72	72	4
Retained Earnings	-1,151	-1,163	-915	-2,336	22
Treasury Stock	-16	-16	-16	-16	-16
Comprehensive Income & Other	-	-	-1	-	1
Shareholders' Equity	21	-40	59	-1,361	862
Total Liabilities & Equity	1,712	792	1,141	6,274	8,759
Total Debt	1,546	729	743	6,837	7,129
Net Cash (Debt)	-1,280	-403	-114	-6,342	-6,677
Net Cash Per Share	-230.87	-75.06	-22.78	-1365.99	-1495.82
Filing Date Shares Outstanding	5.55	5.54	5.18	5	4.46
Total Common Shares Outstanding	5.55	5.54	5	5	4.46
Working Capital	529	473	640	-6,154	238
Book Value Per Share	3.79	-7.22	11.79	-271.99	193.11
Tangible Book Value	21	-40	59	-1,361	862
Tangible Book Value Per Share	3.79	-7.22	11.79	-271.99	193.11

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