Financial Statements ［PDF：665 KB］

• Consolidated Statement of Financial Position

  (Unit: million yen)

• Improvement of the work environment

  (Unit: million yen)

  March 31,2024		March 31,2025
  Assets
  Current assets
  Cash and cash equivalents	33,257	35,305
  Trade and other current receivables	53,487	52,780
  Other current financial assets	11,999	12,503
  Inventories	101,540	99,567
  Other current assets	12,950	16,343
  Total current assets	213,235	216,499
  Non-current assets
  Property, plant, and equipment	74,393	78,370
  Goodwill and intangible assets	8,088	6,746
  Trade and other non-current receivables	3	1
  Other non-current financial assets	37,018	24,379
  Deferred tax assets	5,691	5,835
  Other non-current assets	200	262
  Total non-current assets	125,396	115,595
  Total assets	338,632	332,095
  Liabilities and equity
  Liabilities
  Current liabilities
  Trade and other current payables	47,545	46,065
  Short-term bonds and loans	12,491	18,440
  Other current financial liabilities	1,936	1,987
  Income tax payables	4,686	2,859
  Short-term employee benefits	5,532	5,859
  Provisions	412	295
  Other current liabilities	1,865	3,113
  Total current liabilities	74,470	78,621
  Non-current liabilities
  Long-term bonds and loans	12,699	13,838
  Other non-current financial liabilities	5,498	4,945
  Long-term employee benefits	4,122	4,204
  Provisions	303	424
  Deferred tax liabilities	11,973	9,372
  Other non-current liabilities	509	456
  Total non-current liabilities	35,107	33,242
  Total liabilities	109,577	111,864
  Equity
  Common stock	14,494	14,494
  Capital surplus	5,780	5,395
  Retained earnings	150,775	154,320
  Treasury stock	△1,940	△1,445
  Other components of equity	52,427	43,930
  Equity attributable to owners of the parent	221,537	216,694
  Non-controlling interests	7,517	3,536
  Total equity	229,054	220,230
  Total liabilities and equity	338,632	332,095

  Year ended March 31,2024		Year ended March 31, 2025
  Revenue	312,355	316,397
  Cost of revenue	(266,881)	(270,057)
  Gross profit	45,473	46,339
  Selling, general and administrative expenses	(36,057)	(36,780)
  Other income	1,468	1,686
  Other expenses	(2,400)	(1,660)
  Operating profit (loss)	8,484	9,584
  Finance income	5,589	2,103
  Finance costs	(144)	(2,343)
  Profit (loss) before tax	13,929	9,344
  Income tax expense	(8,306)	(3,072)
  Profit (loss) for the year	5,623	6,271
  	5,300	6,122
  	323	149
  	5,623	6,271
  	88.04	104.88
  	87.93	104.74
  	5,623	6,271
  	6,689	(3,304)
  	13	24
  	6,703	(3,279)
  	13,897	(1,640)
  	13,897	(1,640)
  	20,600	(4,920)
  	26,223	1,351
  	25,384	1,130
  	839	220

  Profit attributable to:

  Owners of the parent Non-controlling interests Profit (loss) for the year

  Earnings per share attributable to owners of the parent: Basic earnings (losses) per share (Yen)

  Diluted earnings (losses) per share (Yen)

  Profit (loss) for the year

  Other comprehensive income

  Items that will not be reclassified to profit or loss, net of tax:

  Gains(losses) on financial assets measured at fair value through other comprehensive income

  Remeasurements of net defined benefit liabilities (assets)

  Total comprehensive income (loss) that will not be reclassified to profit or loss, net of tax

  Items that may be reclassified to profit or loss, net of tax: Foreign currency translation adjustments

  Total comprehensive income (loss) that may be reclassified to profit or loss, net of tax

  Other comprehensive income (loss) for the year Total comprehensive income for the year

  Comprehensive income attributable to: Owners of the parent

  Non-controlling interests Comprehensive income for the year

  26,223

  1,351

  Consolidated Financial Statements
• Consolidated Statement of Changes in Equity

  For the year ended March 31, 2024

  (Unit: million yen)

• Consolidated Statement of Cash Flows

  (Unit: million yen)

  	Equity attributable to owners of the parent									Non-con-trolling interests	Total equity
  	Common stock	Capital surplus	Retained earnings	Treasury stock	Other components of equity				Total equity attributable Total equity to owners of the parent
  					Gains(losses) on financial assets measured at fair value through other comprehensive income	Remeasurements of net defined benefit liabilities (assets)	Foreign currency translation adjustment	Total
  As of April 1, 2023	14,494	4,435	149,233	(972)	8,637	-	23,713	32,351	199,542	6,832	206,375
  Comprehensive income
  Profit for the year	-	-	5,300	-	-	-	-	-	5,300	323	5,623
  Other comprehensive income	-	-	-	-	6,689	8	13,386	20,084	20,084	515	20,600
  Total comprehensive income	-	-	5,300	-	6,689	8	13,386	20,084	25,384	839	26,223
  Transactions with owners
  Dividends paid	-	-	(2,414)	-	-	-	-	-	(2,414)	(81)	(2,495)
  Share-based payment transactions	-	13	-	-	-	-	-	-	13	-	13
  Purchase of treasury stock	-	-	-	(996)	-	-	-	-	(996)	-	(996)
  Disposal of treasury stock	-	(28)	-	28	-	-	-	-	0	-	0
  Acquisition of non-controlling interest	-	-	-	-	-	-	-	-	-	-	-
  Change in scope of consolidation	-	-	6	-	-	-	-	-	6	(72)	(65)
  Transfer from capital surplus to retained earnings	-	1,359	(1,359)	-	-	-	-	-	-	-	-
  Transfer from other components of equity to retained earnings	-	-	8	-	-	(8)	-	(8)	0	-	0
  Total transactions with owners	-	1,344	(3,758)	(968)	-	(8)	-	(8)	(3,390)	(154)	(3,544)
  As of March 31, 2024	14,494	5,780	150,775	(1,940)	15,327	-	37,100	52,427	221,537	7,517	229,054

  Year ended March 31,2024		Year ended March 31, 2025
  Cash flows from operating activities:
  Profit (loss) before tax	13,929	9,344
  Depreciation and amortization	12,917	13,027
  Impairment loss	1,794	264
  Interest and dividends income	(2,931)	(2,103)
  Interest expense	144	220
  (Gain) loss on sale of property, plant and equipment	(39)	(498)
  (Increase) decrease in trade and other receivables	7,568	427
  (Increase) decrease in inventories	(2,085)	1,321
  Increase(decrease) in trade and other payables	(4,732)	(304)
  Increase (decrease) in provisions	(286)	(117)
  Increase (decrease) in retirement benefit liabilities	137	235
  Foreign exchange losses(gains)	(448)	(24)
  Other, net	1,310	354
  Subtotal	27,278	22,146
  Interest and dividends received	3,345	2,054
  Interest paid	(151)	(213)
  Income taxes paid	(5,833)	(8,717)
  Net cash provided by operating activities	24,639	15,271
  Cash flows from investing activities:
  (Increase)decrease in time deposits, net	49,134	(623)
  Purchase of property, plant and equipment and intangible assets	(11,485)	(17,120)
  Proceeds from sale of property, plant and equipment and intangible assets	400	1,432
  Purchase of investment securities	(95)	(139)
  Proceeds from sale of investment securities	0	8,212
  Increase in loans receivable	(2)	(14)
  Collection of loans	30	8
  Other, net	(46)	(64)
  Net cash used in investing activities	37,934	(8,309)
  Cash flows from financing activities:
  (Decrease) increase in short-term loans, net	(48,200)	6,197
  Proceeds from long-term loans	5,000	8,000
  Repayments of long-term loans	(10,661)	(7,064)
  Repayments of lease obligations	(2,021)	(1,717)
  Dividends paid to non-controlling interests	(95)	(562)
  Net decrease (increase) in treasury stock	(1,050)	(2,649)
  Dividends paid to owners of the parent	(2,414)	(2,955)
  Expenditures due to acquisition of subsidiary shares without change in scope of consolidation	-	(3,981)
  Expenses due to redemption of corporate bonds	(50)	(20)
  Other, netv	(85)	-
  Net cash used in financing activities	(59,577)	(4,754)
  Foreign currency translation adjustments on cash and cash equivalents	217	(159)
  Net increase (decrease) in cash and cash equivalents	3,213	2,048
  Cash and cash equivalents at beginning of year	30,043	33,257
  Cash and cash equivalents at end of year	33,257	35,305

  For the year ended March 31, 2025 (Unit: million yen)

  	Equity attributable to owners of the parent									Non-con-trolling interests	Total equity
  	Common stock	Capital surplus	Retained earnings	Treasury stock	Other components of equity				Total equity attributable Total equity to owners of the parent
  					Gains(losses) on financial assets measured at fair value through other comprehensive income	Remeasurements of net defined benefit liabilities (assets)	Foreign currency translation adjustment	Total
  As of April 1, 2024	14,494	5,780	150,775	(1,940)	15,327	-	37,100	52,427	221,537	7,517	229,054
  Comprehensive income
  Profit for the year	-	-	6,122	-	-	-	-	-	6,122	149	6,271
  Other comprehensive income	-	-	-	-	(3,304)	24	(1,712)	(4,991)	(4,991)	71	(4,920)
  Total comprehensive income	-	-	6,122	-	(3,304)	24	(1,712)	(4,991)	1,130	220	1,351
  Transactions with owners
  Dividends paid	-	-	(2,956)	-	-	-	-	-	(2,956)	(606)	(3,563)
  Share-based payment transactions	-	3	-	-	-	-	-	-	3	-	3
  Purchase of treasury stock	-	-	-	(2,703)	-	-	-	-	(2,703)	-	(2,703)
  Disposal of treasury stock	-	(8)	-	21	-	-	-	-	13	-	13
  Cancellation of treasury stock	-	(3,176)	-	3,176	-	-	-	-	-	-	-
  Acquisition of non-controlling interest	-	(386)	-	-	-	-	-	-	(386)	(3,595)	(3,981)
  Change in scope of consolidation	-	-	56	-	-	-	-	-	56	-	56
  Transfer from capital surplus to retained earnings	-	3,182	(3,182)	-	-	-	-	-	-	-	-
  Transfer from other components of equity to retained earnings	-	-	3,505	-	(3,480)	(24)	-	(3,505)	-	-	-
  Total transactions with owners	-	(385)	(2,577)	494	(3,480)	(24)	-	(3,505)	(5,973)	(4,202)	(10,175)
  As of March 31, 2025	14,494	5,395	154,320	(1,445)	8,542	-	35,388	43,930	216,694	3,536	220,230

  Consolidated Financial Statements
• Financial Indicators on each year

(Unit: million yen)

NIPPON SEIKI Integrated Report 3