Semi-Annual Balance Sheet

ESPEC CORP. - Filing #7258174

Concept As at
2025-03-31
As at
2025-03-31
As at
2025-03-31
As at
2025-03-31
As at
2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
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2025-03-31
As at
2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
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2024-03-31
As at
2024-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
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2023-03-31
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2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
As at
2023-03-31
Semi-annual balance sheet
Balance sheet
Assets
Current assets
Cash and deposits
12,768,000,000 JPY
1,833,000,000 JPY
16,494,000,000 JPY
6,584,000,000 JPY
Securities
JPY
JPY
302,000,000 JPY
302,000,000 JPY
Other
1,807,000,000 JPY
1,556,000,000 JPY
2,711,000,000 JPY
2,018,000,000 JPY
Allowance for doubtful accounts
-60,000,000 JPY
-63,000,000 JPY
Current assets
50,589,000,000 JPY
26,474,000,000 JPY
54,674,000,000 JPY
31,854,000,000 JPY
Prepaid expenses
306,000,000 JPY
251,000,000 JPY
Non-current assets
Property, plant and equipment
15,925,000,000 JPY
11,246,000,000 JPY
14,126,000,000 JPY
10,030,000,000 JPY
Property, plant and equipment
Buildings
10,354,000,000 JPY
9,304,000,000 JPY
Accumulated depreciation
-6,271,000,000 JPY
-6,074,000,000 JPY
Buildings, net
4,083,000,000 JPY
3,230,000,000 JPY
Structures
1,027,000,000 JPY
946,000,000 JPY
Accumulated depreciation
-814,000,000 JPY
-798,000,000 JPY
Structures, net
212,000,000 JPY
148,000,000 JPY
Machinery and equipment
1,263,000,000 JPY
1,114,000,000 JPY
Accumulated depreciation
-941,000,000 JPY
-928,000,000 JPY
Machinery and equipment, net
321,000,000 JPY
185,000,000 JPY
Vehicles
58,000,000 JPY
43,000,000 JPY
Accumulated depreciation
-35,000,000 JPY
-33,000,000 JPY
Vehicles, net
23,000,000 JPY
9,000,000 JPY
Tools, furniture and fixtures
7,185,000,000 JPY
5,807,000,000 JPY
6,458,000,000 JPY
5,160,000,000 JPY
Accumulated depreciation
-4,916,000,000 JPY
-3,950,000,000 JPY
-4,685,000,000 JPY
-3,784,000,000 JPY
Tools, furniture and fixtures, net
2,269,000,000 JPY
1,857,000,000 JPY
1,772,000,000 JPY
1,375,000,000 JPY
Land
5,221,000,000 JPY
4,644,000,000 JPY
5,226,000,000 JPY
4,644,000,000 JPY
Leased assets
1,037,000,000 JPY
142,000,000 JPY
974,000,000 JPY
130,000,000 JPY
Accumulated depreciation
-118,000,000 JPY
-45,000,000 JPY
-734,000,000 JPY
-59,000,000 JPY
Leased assets, net
918,000,000 JPY
97,000,000 JPY
240,000,000 JPY
71,000,000 JPY
Construction in progress
39,000,000 JPY
6,000,000 JPY
385,000,000 JPY
365,000,000 JPY
Intangible assets
Goodwill
JPY
1,368,000,000 JPY
JPY
1,368,000,000 JPY
JPY
JPY
JPY
JPY
1,621,000,000 JPY
1,621,000,000 JPY
Intangible assets
2,100,000,000 JPY
411,000,000 JPY
2,259,000,000 JPY
392,000,000 JPY
Software
317,000,000 JPY
293,000,000 JPY
Other
731,000,000 JPY
94,000,000 JPY
637,000,000 JPY
98,000,000 JPY
Investments and other assets
Investment securities
4,006,000,000 JPY
3,804,000,000 JPY
4,119,000,000 JPY
3,918,000,000 JPY
Shares of subsidiaries and associates
8,507,000,000 JPY
8,507,000,000 JPY
Investments and other assets
7,232,000,000 JPY
14,902,000,000 JPY
7,174,000,000 JPY
14,910,000,000 JPY
Investments in capital
765,000,000 JPY
770,000,000 JPY
Investments in capital of subsidiaries and associates
913,000,000 JPY
913,000,000 JPY
Long-term prepaid expenses
106,000,000 JPY
80,000,000 JPY
Deferred tax assets
969,000,000 JPY
1,059,000,000 JPY
Other
1,277,000,000 JPY
183,000,000 JPY
1,300,000,000 JPY
185,000,000 JPY
Allowance for doubtful accounts
-2,000,000 JPY
-2,000,000 JPY
-4,000,000 JPY
-4,000,000 JPY
Non-current assets
25,257,000,000 JPY
26,561,000,000 JPY
23,560,000,000 JPY
25,333,000,000 JPY
Assets
69,529,000,000 JPY
6,317,000,000 JPY
1,318,000,000 JPY
58,101,000,000 JPY
10,108,000,000 JPY
75,847,000,000 JPY
53,035,000,000 JPY
11,769,000,000 JPY
7,414,000,000 JPY
1,137,000,000 JPY
57,913,000,000 JPY
78,235,000,000 JPY
66,466,000,000 JPY
57,187,000,000 JPY
Liabilities
Current liabilities
Accounts payable - trade
1,740,000,000 JPY
1,821,000,000 JPY
Short-term borrowings
JPY
JPY
5,000,000,000 JPY
5,000,000,000 JPY
Lease liabilities
30,000,000 JPY
23,000,000 JPY
Income taxes payable
1,072,000,000 JPY
793,000,000 JPY
1,053,000,000 JPY
765,000,000 JPY
Other
3,878,000,000 JPY
301,000,000 JPY
3,532,000,000 JPY
85,000,000 JPY
Current liabilities
15,421,000,000 JPY
8,010,000,000 JPY
22,447,000,000 JPY
14,707,000,000 JPY
Accounts payable - other
1,167,000,000 JPY
1,132,000,000 JPY
Non-current liabilities
Non-current liabilities
3,732,000,000 JPY
2,074,000,000 JPY
3,072,000,000 JPY
2,035,000,000 JPY
Long-term borrowings
25,000,000 JPY
128,000,000 JPY
Lease liabilities
76,000,000 JPY
57,000,000 JPY
Asset retirement obligations
25,000,000 JPY
16,000,000 JPY
24,000,000 JPY
16,000,000 JPY
Other
1,550,000,000 JPY
678,000,000 JPY
739,000,000 JPY
647,000,000 JPY
Liabilities
19,153,000,000 JPY
10,084,000,000 JPY
25,519,000,000 JPY
16,742,000,000 JPY
Other liabilities
Provision for retirement benefits for directors (and other officers)
2,000,000 JPY
2,000,000 JPY
Provision for bonuses
653,000,000 JPY
499,000,000 JPY
621,000,000 JPY
477,000,000 JPY
Deferred tax liabilities
1,340,000,000 JPY
604,000,000 JPY
1,159,000,000 JPY
560,000,000 JPY
Deferred tax liabilities for land revaluation
549,000,000 JPY
549,000,000 JPY
534,000,000 JPY
534,000,000 JPY
Other liabilities
Provision for bonuses for directors (and other officers)
17,000,000 JPY
14,000,000 JPY
Net assets
Shareholders' equity
Share capital
6,895,000,000 JPY
6,895,000,000 JPY
6,895,000,000 JPY
6,895,000,000 JPY
Capital surplus
Legal capital surplus
7,136,000,000 JPY
7,136,000,000 JPY
Other capital surplus
279,000,000 JPY
279,000,000 JPY
Capital surplus
7,053,000,000 JPY
7,416,000,000 JPY
7,053,000,000 JPY
7,416,000,000 JPY
Retained earnings
Legal retained earnings
469,000,000 JPY
469,000,000 JPY
Other retained earnings
Retained earnings brought forward
18,792,000,000 JPY
16,253,000,000 JPY
Other retained earnings
Retained earnings
41,212,000,000 JPY
30,541,000,000 JPY
37,091,000,000 JPY
28,003,000,000 JPY
Treasury shares
-3,318,000,000 JPY
-3,318,000,000 JPY
-3,318,000,000 JPY
-3,318,000,000 JPY
Shareholders' equity
51,843,000,000 JPY
41,534,000,000 JPY
47,722,000,000 JPY
38,997,000,000 JPY
Valuation and translation adjustments
Valuation difference on available-for-sale securities
2,095,000,000 JPY
2,095,000,000 JPY
2,110,000,000 JPY
2,110,000,000 JPY
Valuation and translation adjustments
4,850,000,000 JPY
1,416,000,000 JPY
4,993,000,000 JPY
1,447,000,000 JPY
Revaluation reserve for land
-678,000,000 JPY
-678,000,000 JPY
-663,000,000 JPY
-663,000,000 JPY
Net assets
-3,318,000,000 JPY
7,416,000,000 JPY
2,095,000,000 JPY
7,136,000,000 JPY
2,095,000,000 JPY
243,000,000 JPY
JPY
41,534,000,000 JPY
11,280,000,000 JPY
6,895,000,000 JPY
51,843,000,000 JPY
4,850,000,000 JPY
-3,318,000,000 JPY
3,190,000,000 JPY
6,895,000,000 JPY
7,053,000,000 JPY
279,000,000 JPY
30,541,000,000 JPY
469,000,000 JPY
41,212,000,000 JPY
18,792,000,000 JPY
56,693,000,000 JPY
42,951,000,000 JPY
1,416,000,000 JPY
-678,000,000 JPY
-678,000,000 JPY
JPY
6,895,000,000 JPY
111,000,000 JPY
38,997,000,000 JPY
7,136,000,000 JPY
-3,318,000,000 JPY
28,003,000,000 JPY
2,110,000,000 JPY
1,447,000,000 JPY
2,110,000,000 JPY
7,053,000,000 JPY
469,000,000 JPY
37,091,000,000 JPY
16,253,000,000 JPY
7,416,000,000 JPY
11,280,000,000 JPY
-3,318,000,000 JPY
279,000,000 JPY
6,895,000,000 JPY
52,715,000,000 JPY
47,722,000,000 JPY
4,993,000,000 JPY
3,434,000,000 JPY
40,444,000,000 JPY
-663,000,000 JPY
-663,000,000 JPY
2,544,000,000 JPY
1,359,000,000 JPY
25,861,000,000 JPY
469,000,000 JPY
1,854,000,000 JPY
6,895,000,000 JPY
6,895,000,000 JPY
14,112,000,000 JPY
279,000,000 JPY
696,000,000 JPY
44,408,000,000 JPY
37,551,000,000 JPY
1,359,000,000 JPY
7,158,000,000 JPY
7,416,000,000 JPY
-3,318,000,000 JPY
-3,318,000,000 JPY
11,280,000,000 JPY
-6,000,000 JPY
218,000,000 JPY
7,136,000,000 JPY
47,172,000,000 JPY
36,855,000,000 JPY
33,673,000,000 JPY
-663,000,000 JPY
-663,000,000 JPY
Liabilities and net assets
75,847,000,000 JPY
53,035,000,000 JPY
78,235,000,000 JPY
57,187,000,000 JPY

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