Financial Statements

(Millions of yen)

As of March 31, 2025 As of March 31, 2026
Assets
Current assets
Cash and deposits 452,510 438,891
Notes and accounts receivable-trade, and contract assets 154,199 248,614
Finance receivables 267,041 328,967
Merchandise and finished goods 266,209 285,237
Work in process 26,504 27,862
Raw materials and supplies 70,492 75,293
Other 155,671 208,155
Allowance for doubtful accounts (1,498) (3,153)
Total current assets 1,391,131 1,609,869
Non-current assets
Property, plant and equipment
Buildings and structures, net 96,521 105,216
Machinery, equipment and vehicles, net 188,780 207,490
Tools, furniture and fixtures, net 65,803 76,868
Land 122,179 123,180
Construction in progress 51,085 38,427
Total property, plant and equipment 524,369 551,183
Intangible assets 51,168 49,415
Investments and other assets
Investment securities 102,736 52,235
Retirement benefit asset 9,290 12,406
Deferred tax assets 78,821 74,507
Other 93,017 73,402
Allowance for doubtful accounts (4,614) (4,874)
Total investments and other assets 279,251 207,676
Total non-current assets 854,789 808,275
Total assets 2,245,920 2,418,145
 
Liabilities
Current liabilities
Notes and accounts payable - trade 350,954 447,143
Electronically recorded obligations - operating 106,039 114,286
Short-term borrowings 22,651 69,901
Commercial paper 47,500 30,000
Current portion of long-term borrowings 83,427 117,538
Lease liabilities 3,867 5,385
Accounts payable - other, and accrued expenses 216,737 219,977
Income taxes payable 12,178 8,253
Provision for product warranties 70,062 65,482
Other 90,517 88,545
Total current liabilities 1,003,936 1,166,513
Non-current liabilities
Long-term borrowings 130,460 140,749
Lease liabilities 26,884 31,846
Retirement benefit liability 40,576 37,746
Other 70,496 77,971
Total non-current liabilities 268,418 288,313
Total liabilities 1,272,355 1,454,827
Net assets
Shareholders' equity
Share capital 284,382 284,382
Capital surplus 185,780 185,780
Retained earnings 500,609 451,014
Treasury shares (56,383) (56,310)
Total shareholders' equity 914,388 864,866
Accumulated other comprehensive income
Valuation difference on available-for-sale securities (400) 1,160
Deferred gains or losses on hedges (25) (1,404)
Foreign currency translation adjustment 33,331 56,183
Remeasurements of defined benefit plans (12,892) (1,343)
Total accumulated other comprehensive income 20,013 54,596
Share acquisition rights 6 6
Non-controlling interests 39,157 43,849
Total net assets 973,565 963,318
Total liabilities and net assets 2,245,920 2,418,145

(Millions of yen)

Fiscal year ended
March 31, 2025
Fiscal year ended
March 31, 2026
Net sales 2,788,232 2,896,536
Cost of sales 2,251,528 2,447,418
Gross profit 536,703 449,117
Selling, general and administrative expenses
Advertising expenses 60,044 46,340
Freight costs 95,613 92,632
Provision of allowance for doubtful accounts 348 2,209
Remuneration, salaries and allowances for directors (and other officers) 87,479 85,671
Retirement benefit expenses 4,064 4,607
Depreciation 18,887 21,798
Research and development expenses 67,889 64,865
Other 63,548 55,473
Total selling, general and administrative expenses 397,876 373,600
Operating profit (loss) 138,826 75,517
Non-operating income
Interest income 11,954 8,673
Dividend income 665 1,851
Foreign exchange gains - 2,943
Share of loss (profit) of investments accounted for using the equity method - 1,351
Reversal of accounts payable - other related to overseas tariffs, etc. 2,641 -
Other 3,529 3,774
Total non-operating income 18,791 18,594
Non-operating expenses
Interest expenses 6,732 6,100
Foreign exchange losses 31,541 -
Litigation expenses 5,262 2,219
Share of loss of entities accounted for using the equity method 6,489 -
Other 8,988 6,883
Total non-operating expenses 59,015 15,203
Ordinary profit (loss) 98,602 78,908
Extraordinary income
Gain on sale of non-current assets 853 996
Gain on sale of investment securities - 2,500
Gain on sale of shares of subsidiaries and associates - 1,650
Other 228 43
Total extraordinary income 1,082 5,190
Extraordinary losses
Loss on retirement of non-current assets 4,175 2,924
Impairment losses 5,870 151
Extra retirement payments 1,870 130
Loss on sale of investments in capital of subsidiaries and associates - 6,313
Loss on valuation of U.S. environmental credits - 16,112
Other 503 1,134
Total extraordinary losses 12,419 26,767
Profit (loss) before income taxes 87,265 57,331
Income taxes - current 29,665 26,016
Income taxes - deferred 6,950 10,156
Total income taxes 36,616 36,173
Profit (loss) 50,649 21,157
Profit (loss) attributable to non-controlling interests 9,661 11,142
Profit (loss) attributable to owners of parent 40,987 10,015

(Millions of yen)

Fiscal year ended
March 31, 2025
Fiscal year ended
March 31, 2026
Cash flows from operating activities
Profit (loss) before income taxes 87,265 57,331
Depreciation 73,992 82,631
Impairment losses 5,870 151
Loss on valuation of U.S. environmental credits - 16,112
Increase (decrease) in allowance for doubtful accounts (46) 1,945
Increase (decrease) in retirement benefit liability 343 5,595
Interest and dividend income (12,620) (10,525)
Interest expenses 6,732 6,100
Foreign exchange losses (gains) 6,023 (4,953)
Share of loss (profit) of investments accounted for using the equity method 6,489 (1,351)
Loss (gain) on sale and retirement of non-current assets 3,336 2,037
Decrease (increase) in trade receivables (3,493) (80,901)
Decrease (increase) in finance receivables (26,369) (62,204)
Decrease (increase) in inventories 43,455 13,490
Increase (decrease) in trade payables 21,787 76,296
Increase (decrease) in accounts payable - other, and accrued expenses (15,051) 2,749
Decrease (increase) in accounts receivable - other 10,909 (20,289)
Other (17,321) (22,015)
Subtotal 191,303 62,201
Interest and dividends received 14,318 13,657
Interest paid (6,792) (5,450)
Income taxes paid (24,096) (34,652)
Net cash provided by (used in) operating activities 174,734 35,755
Cash flows from investing activities
Purchase of property, plant and equipment (95,080) (112,640)
Proceeds from sale of property, plant and equipment 645 1,967
Purchase of intangible assets (16,095) (10,257)
Other (4,221) (1,513)
Net cash provided by (used in) investing activities (114,752) (122,444)
Cash flows from financing activities
Increase (decrease) in short-term borrowings (44,706) 47,047
Increase (decrease) in commercial papers 4,000 (17,500)
Proceeds from long-term borrowings 214,976 135,521
Repayments of long-term borrowings (353,132) (91,923)
Purchase of treasury shares (68,642) (0)
Dividends paid (18,583) (16,728)
Dividends paid to non-controlling interests (2,670) (4,782)
Other (6,007) (4,733)
Net cash provided by (used in) financing activities (274,765) 46,900
Effect of exchange rate change on cash and cash equivalents (9,309) 21,823
Net increase (decrease) in cash and cash equivalents (224,093) (17,964)
Cash and cash equivalents at beginning of period 674,204 450,111
Increase (decrease) in cash and cash equivalents resulting from change in scope of consolidation - 6,713
Cash and cash equivalents at end of period 450,111 438,860