Business Engineering 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	Sep '25 Sep 30, 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	11,234	9,347	8,381	6,966	4,945	4,078
Cash & Short-Term Investments	11,234	9,347	8,381	6,966	4,945	4,078
Cash Growth	28.27%	11.53%	20.31%	40.87%	21.26%	88.88%
Accounts Receivable	4,934	4,277	3,526	3,261	3,468	2,942
Receivables	4,934	4,277	3,526	3,261	3,468	2,942
Inventory	11	20	9	2	7	361
Other Current Assets	734	692	667	592	446	428
Total Current Assets	16,913	14,336	12,583	10,821	8,866	7,809
Property, Plant & Equipment	180	195	169	130	150	158
Long-Term Investments	1,126	1,536	962	792	763	944
Other Intangible Assets	2,035	1,859	1,627	1,347	1,321	1,298
Long-Term Deferred Tax Assets	548	524	375	316	389	266
Other Long-Term Assets	1	1	2	2	2	1
Total Assets	20,803	18,451	15,718	13,408	11,491	10,476
Accounts Payable	364	450	423	498	465	662
Accrued Expenses	1,716	1,583	1,367	1,310	1,455	1,252
Short-Term Debt	-	100	100	100	100	300
Current Income Taxes Payable	1,204	936	969	406	584	401
Other Current Liabilities	2,475	1,961	1,893	1,807	1,412	1,292
Total Current Liabilities	5,759	5,030	4,752	4,121	4,016	3,907
Long-Term Debt	-	-	-	-	-	170
Other Long-Term Liabilities	47	38	16	-	-1	2
Total Liabilities	5,806	5,068	4,768	4,121	4,015	4,079
Common Stock	697	697	697	697	697	697
Additional Paid-In Capital	565	565	565	565	565	565
Retained Earnings	13,828	12,034	9,759	8,033	6,251	5,191
Treasury Stock	-81	-81	-81	-	-	-170
Comprehensive Income & Other	-12	168	10	-8	-37	114
Shareholders' Equity	14,997	13,383	10,950	9,287	7,476	6,397
Total Liabilities & Equity	20,803	18,451	15,718	13,408	11,491	10,476
Total Debt	-	100	100	100	100	470
Net Cash (Debt)	11,234	9,247	8,281	6,866	4,845	3,608
Net Cash Growth	28.27%	11.67%	20.61%	41.71%	34.28%	75.83%
Net Cash Per Share	187.63	154.45	138.20	114.43	81.04	60.99
Filing Date Shares Outstanding	59.87	59.87	59.87	60	60	59.44
Total Common Shares Outstanding	59.87	59.87	59.87	60	60	59.44
Working Capital	11,154	9,306	7,831	6,700	4,850	3,902
Book Value Per Share	250.49	223.53	182.89	154.79	124.60	107.63
Tangible Book Value	12,962	11,524	9,323	7,940	6,155	5,099
Tangible Book Value Per Share	216.50	192.48	155.72	132.34	102.58	85.79
Order Backlog	-	7,381	6,468	6,005	5,295	5,282

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