Besterra Balance Sheet

Financials in millions JPY. Fiscal year is February - January.

Millions JPY. Fiscal year is Feb - Jan.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct '25 Oct 31, 2025	Jan '25 Jan 31, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022	Jan '21 Jan 31, 2021
Cash & Equivalents	1,576	1,599	1,444	1,337	2,122	1,367
Cash & Short-Term Investments	1,576	1,599	1,444	1,337	2,122	1,367
Cash Growth	-10.71%	10.73%	8.00%	-36.99%	55.23%	45.74%
Accounts Receivable	3,984	5,132	4,644	1,759	2,210	1,391
Other Receivables	-	12	-	176	-	-
Receivables	3,984	5,144	4,644	1,935	2,210	1,391
Inventory	173	56	94	121	149	115
Other Current Assets	224	331	110	175	80	75
Total Current Assets	5,957	7,130	6,292	3,568	4,561	2,948
Property, Plant & Equipment	300	316	323	310	315	292
Long-Term Investments	2,418	3,473	3,955	4,435	3,904	2,727
Goodwill	82	116	286	98	220	12
Other Intangible Assets	9	9	16	15	17	11
Long-Term Deferred Tax Assets	4	-	5	-	1	38
Other Long-Term Assets	2	2	2	1	2	2
Total Assets	8,772	11,046	10,879	8,427	9,020	6,030
Accounts Payable	1,206	1,185	1,631	786	1,199	558
Short-Term Debt	700	3,000	2,100	300	-	-
Current Portion of Long-Term Debt	453	129	602	256	262	242
Current Portion of Leases	-	-	1	1	1	1
Current Income Taxes Payable	84	369	121	-	240	36
Other Current Liabilities	465	610	530	522	479	257
Total Current Liabilities	2,979	5,293	4,985	1,865	2,181	1,094
Long-Term Debt	130	622	1,590	1,870	2,126	2,277
Long-Term Leases	-	-	-	1	3	5
Pension & Post-Retirement Benefits	86	90	74	66	65	53
Long-Term Deferred Tax Liabilities	103	175	121	234	278	-
Other Long-Term Liabilities	29	14	14	13	14	6
Total Liabilities	3,327	6,194	6,784	4,049	4,667	3,435
Common Stock	1,072	843	843	843	696	417
Additional Paid-In Capital	2,315	803	803	804	657	378
Retained Earnings	2,195	3,323	3,091	3,037	3,308	1,973
Treasury Stock	-178	-200	-200	-200	-200	-200
Comprehensive Income & Other	41	83	-442	-108	-109	25
Total Common Equity	5,445	4,852	4,095	4,376	4,352	2,593
Minority Interest	-	-	-	2	1	2
Shareholders' Equity	5,445	4,852	4,095	4,378	4,353	2,595
Total Liabilities & Equity	8,772	11,046	10,879	8,427	9,020	6,030
Total Debt	1,283	3,751	4,293	2,428	2,392	2,525
Net Cash (Debt)	293	-2,152	-2,849	-1,091	-270	-1,158
Net Cash Per Share	32.72	-242.86	-321.52	-124.20	-31.57	-140.76
Filing Date Shares Outstanding	9.12	10.1	8.86	8.86	8.7	8.25
Total Common Shares Outstanding	9.12	8.86	8.86	8.86	8.62	8.23
Working Capital	2,978	1,837	1,307	1,703	2,380	1,854
Book Value Per Share	597.34	547.56	462.13	493.84	504.79	315.20
Tangible Book Value	5,354	4,727	3,793	4,263	4,115	2,570
Tangible Book Value Per Share	587.36	533.45	428.05	481.09	477.30	312.40
Order Backlog	-	7,197	7,087	3,352	1,594	2,545

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