Consolidated Balance Sheets (FY2012)

These consolidated financial statements detail the fiscal performance and position of a corporate entity for the period ending March 31, 2013, with comparative data from the previous fiscal year. The reporting covers a full twelve-month cycle, providing a comprehensive view of assets, liabilities, net income, and cash flows. The data indicates a period of significant profitability and liquidity growth, despite a slight contraction in top-line revenue.

Net sales decreased from ¥13.3 billion in FY2012 to ¥12.6 billion in FY2013. However, the entity achieved a substantial increase in net income, which rose from ¥749 million to ¥1.65 billion. This bottom-line growth was driven by improved operational efficiency, as evidenced by a rise in operating income from ¥2.19 billion to ¥2.57 billion, and a significant extraordinary gain of ¥406 million from the sale of subsidiary stocks. Consequently, total net assets grew from ¥14.7 billion to ¥16.3 billion, bolstered by the retention of earnings.

The balance sheet reflects a strong liquidity position, with cash and deposits increasing to ¥13.2 billion. Total assets grew slightly to ¥20.1 billion, while total liabilities decreased from ¥4.9 billion to ¥3.8 billion, primarily due to reductions in income taxes payable and deposits received. Cash flow analysis confirms this healthy position, showing ¥2.8 billion provided by operating activities, a significant improvement over the ¥1.0 billion generated in the prior year. This financial stability was maintained even as the entity engaged in investment activities and paid out ¥149 million in dividends.