ReproCELL Balance Sheet

Financials in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	2,645	2,823	2,939	1,914	2,641	2,601
Short-Term Investments	4,203	1,118	3,627	4,464	2,000	2,000
Cash & Short-Term Investments	6,848	3,941	6,566	6,378	4,641	4,601
Cash Growth	54.58%	-39.98%	2.95%	37.43%	0.87%	-11.26%
Receivables	294	463	421	445	347	181
Inventory	280	270	248	234	259	306
Other Current Assets	190	222	164	125	132	156
Total Current Assets	7,612	4,896	7,399	7,182	5,379	5,244
Property, Plant & Equipment	244	241	199	101	97	173
Long-Term Investments	2,474	4,450	1,429	1,057	2,589	592
Goodwill	7	8	10	13	16	18
Other Intangible Assets	14	18	14	1	13	18
Long-Term Deferred Tax Assets	57	55	-	-	-	-
Other Long-Term Assets	2	2	1	1	1	2
Total Assets	10,410	9,670	9,052	8,355	8,095	6,047
Accounts Payable	114	131	170	207	293	145
Accrued Expenses	4	11	6	7	11	9
Current Portion of Long-Term Debt	-	-	-	-	80	-
Current Income Taxes Payable	1,080	125	85	165	68	126
Other Current Liabilities	289	373	417	370	375	273
Total Current Liabilities	1,487	640	678	749	827	553
Long-Term Debt	-	-	-	-	-	80
Long-Term Deferred Tax Liabilities	121	35	53	23	9	15
Other Long-Term Liabilities	14	10	11	7	8	9
Total Liabilities	1,622	685	742	779	844	657
Common Stock	2,688	2,688	2,322	2,023	1,715	6,802
Additional Paid-In Capital	6,244	6,244	6,380	6,081	6,313	7,654
Retained Earnings	-400	58	-546	-515	-750	-9,031
Comprehensive Income & Other	256	-5	154	-13	-27	-41
Total Common Equity	8,788	8,985	8,310	7,576	7,251	5,384
Minority Interest	-	-	-	-	-	6
Shareholders' Equity	8,788	8,985	8,310	7,576	7,251	5,390
Total Liabilities & Equity	10,410	9,670	9,052	8,355	8,095	6,047
Total Debt	-	-	-	-	80	80
Net Cash (Debt)	6,848	3,941	6,566	6,378	4,561	4,521
Net Cash Growth	54.58%	-39.98%	2.95%	39.84%	0.89%	-11.44%
Net Cash Per Share	72.38	42.44	76.69	75.72	60.05	63.29
Filing Date Shares Outstanding	94.69	94.69	89.59	85.11	83.23	71.63
Total Common Shares Outstanding	94.69	94.69	88.94	85.11	82.24	71.63
Working Capital	6,125	4,256	6,721	6,433	4,552	4,691
Book Value Per Share	92.81	94.89	93.43	89.02	88.17	75.16
Tangible Book Value	8,767	8,959	8,286	7,562	7,222	5,348
Tangible Book Value Per Share	92.59	94.62	93.16	88.85	87.82	74.66

Source: S&P Global Market Intelligence. Standard template. Financial Sources.