負債合計は前期末比160百万円増加の25,397百万円となった。有利子負債が259百万円減少したほかその他の流動負債が減少した一方で、支払手形及び買掛金が1,091百万円、繰延税金負債が334百万円それぞれ増加した。純資産合計は同14,620百万円増加の130,049百万円となった。親会社株主に帰属する四半期純利益の計上等により利益剰余金が3,043百万円増加したほか、為替換算調整勘定が4,486百万円、非支配株主持分が7,254百万円それぞれ増加した。■Performance Trends of RS Technologies＜3445＞
3. Financial Condition and Management Indicators
As of the end of the second quarter of the fiscal year ending in December 2024, the financial situation shows that the total assets increased by 14,781 million yen compared to the previous period to 155,446 million yen. The main factors of the changes include a decrease in inventory by 3,275 million yen in current assets, while cash and deposits increased by 7,043 million yen, and notes receivable and accounts receivable increased by 4,434 million yen each. In fixed assets, tangible fixed assets increased by 5,812 million yen due to capacity enhancement investments, and investments and other assets increased by 761 million yen.
Total liabilities increased by 160 million yen compared to the previous period to 25,397 million yen. Interest-bearing debt decreased by 259 million yen, while other current liabilities decreased, on the other hand, promissory notes and accounts payable increased by 1,091 million yen, and deferred tax liabilities increased by 334 million yen. Total net assets increased by the same 14,620 million yen to 130,049 million yen. The surplus increased by 3,043 million yen due to the recognition of quarterly net profit attributable to the parent company shareholders, and exchange translation adjustment accounts increased by 4,486 million yen, while non-controlling interests increased by 7,254 million yen.
Key indicators show an increase in the safety indicated by the equity ratio from 39.9% at the end of the previous period to 40.8%, a 0.9-point increase. The interest-bearing debt ratio decreased by 1.5 points from 9.7% to 8.2%. Net cash (cash and deposits - interest-bearing debt) also increased to a record high of 72,615 million yen, a 7,302 million yen increase, further strengthening the financial foundation. The company plans to allocate the accumulated cash to facilities investment funds, M&A funds, and shareholder returns as part of growth investments.
(Written by FISCO guest analyst, Jo Sato)