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	-10.32%	10.73%	8.00%	-36.99%	55.23%
Accounts Receivable	3,972	5,132	4,644	1,759	2,210
Other Receivables	-	12	-	176	-
Receivables	3,972	5,144	4,644	1,935	2,210
Inventory	82	56	94	121	149
Other Current Assets	180	331	110	175	80
Total Current Assets	5,668	7,130	6,292	3,568	4,561
Property, Plant & Equipment	284	316	323	310	315
Long-Term Investments	2,300	3,473	3,955	4,435	3,904
Goodwill	70	116	286	98	220
Other Intangible Assets	8	9	16	15	17
Long-Term Deferred Tax Assets	2	-	5	-	1
Other Long-Term Assets	1	2	2	1	2
Total Assets	8,333	11,046	10,879	8,427	9,020
Accounts Payable	1,239	1,185	1,631	786	1,199
Short-Term Debt	-	3,000	2,100	300	-
Current Portion of Long-Term Debt	452	129	602	256	262
Current Portion of Leases	-	-	1	1	1
Current Income Taxes Payable	629	369	121	-	240
Other Current Liabilities	322	610	530	522	479
Total Current Liabilities	2,642	5,293	4,985	1,865	2,181
Long-Term Debt	118	622	1,590	1,870	2,126
Long-Term Leases	-	-	-	1	3
Pension & Post-Retirement Benefits	82	90	74	66	65
Long-Term Deferred Tax Liabilities	67	175	121	234	278
Other Long-Term Liabilities	28	14	14	13	14
Total Liabilities	2,937	6,194	6,784	4,049	4,667
Common Stock	1,106	843	843	843	696
Additional Paid-In Capital	2,350	803	803	804	657
Retained Earnings	2,384	3,323	3,091	3,037	3,308
Treasury Stock	-591	-200	-200	-200	-200
Comprehensive Income & Other	147	83	-442	-108	-109
Total Common Equity	5,396	4,852	4,095	4,376	4,352
Minority Interest	-	-	-	2	1
Shareholders' Equity	5,396	4,852	4,095	4,378	4,353
Total Liabilities & Equity	8,333	11,046	10,879	8,427	9,020
Total Debt	570	3,751	4,293	2,428	2,392
Net Cash (Debt)	864	-2,152	-2,849	-1,091	-270
Net Cash Per Share	95.87	-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	3,026	1,837	1,307	1,703	2,380
Book Value Per Share	608.97	547.56	462.13	493.84	504.79
Tangible Book Value	5,318	4,727	3,793	4,263	4,115
Tangible Book Value Per Share	600.16	533.45	428.05	481.09	477.30
Order Backlog	8,512	7,197	7,087	3,352	1,594

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