Besterra Balance Sheet

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

Millions JPY. Fiscal year is Feb - Jan.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jan '26 Jan 31, 2026	Jan '25 Jan 31, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022
Cash & Equivalents	1,434	1,599	1,444	1,337	2,122
Cash & Short-Term Investments	1,434	1,599	1,444	1,337	2,122
Cash Growth	-10.29%	10.73%	8.00%	-36.99%	55.23%
Accounts Receivable	3,380	5,132	4,644	1,759	2,210
Other Receivables	592.29	12	-	176	-
Receivables	3,972	5,144	4,644	1,935	2,210
Inventory	-	56	94	121	149
Other Current Assets	262.05	331	110	175	80
Total Current Assets	5,669	7,130	6,292	3,568	4,561
Property, Plant & Equipment	284.2	316	323	310	315
Long-Term Investments	2,236	3,473	3,955	4,435	3,904
Goodwill	70.73	116	286	98	220
Other Intangible Assets	7.5	9	16	15	17
Long-Term Deferred Tax Assets	2.63	-	5	-	1
Other Long-Term Assets	63.74	2	2	1	2
Total Assets	8,334	11,046	10,879	8,427	9,020
Accounts Payable	1,239	1,185	1,631	786	1,199
Accrued Expenses	83.32	-	-	-	-
Short-Term Debt	-	3,000	2,100	300	-
Current Portion of Long-Term Debt	452.64	129	602	256	262
Current Portion of Leases	-	-	1	1	1
Current Income Taxes Payable	204.73	369	121	-	240
Other Current Liabilities	662.41	610	530	522	479
Total Current Liabilities	2,642	5,293	4,985	1,865	2,181
Long-Term Debt	118.06	622	1,590	1,870	2,126
Long-Term Leases	-	-	-	1	3
Pension & Post-Retirement Benefits	82.86	90	74	66	65
Long-Term Deferred Tax Liabilities	67.92	175	121	234	278
Other Long-Term Liabilities	25.25	14	14	13	14
Total Liabilities	2,936	6,194	6,784	4,049	4,667
Common Stock	1,107	843	843	843	696
Additional Paid-In Capital	2,349	803	803	804	657
Retained Earnings	2,385	3,323	3,091	3,037	3,308
Treasury Stock	-591.35	-200	-200	-200	-200
Comprehensive Income & Other	147.9	83	-442	-108	-109
Total Common Equity	5,398	4,852	4,095	4,376	4,352
Minority Interest	-	-	-	2	1
Shareholders' Equity	5,398	4,852	4,095	4,378	4,353
Total Liabilities & Equity	8,334	11,046	10,879	8,427	9,020
Total Debt	570.7	3,751	4,293	2,428	2,392
Net Cash (Debt)	863.69	-2,152	-2,849	-1,091	-270
Net Cash Per Share	95.75	-242.86	-321.52	-124.20	-31.57
Filing Date Shares Outstanding	8.86	10.1	8.86	8.86	8.7
Total Common Shares Outstanding	8.86	8.86	8.86	8.86	8.62
Working Capital	3,027	1,837	1,307	1,703	2,380
Book Value Per Share	609.14	547.56	462.13	493.84	504.79
Tangible Book Value	5,319	4,727	3,793	4,263	4,115
Tangible Book Value Per Share	600.31	533.45	428.05	481.09	477.30
Land	165.75	-	-	-	-
Buildings	198.33	-	-	-	-
Machinery	179.74	-	-	-	-
Order Backlog	-	7,197	7,087	3,352	1,594

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