Caulis Balance Sheet

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Mar '25 Mar 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	1,640	1,733	954.7
Cash & Short-Term Investments	1,640	1,733	954.7
Cash Growth	-	81.53%	-
Receivables	60.92	60.66	51.19
Prepaid Expenses	45.3	34.16	22.39
Other Current Assets	6.94	0.06	0.75
Total Current Assets	1,753	1,828	1,029
Property, Plant & Equipment	3.46	2.57	5.38
Long-Term Deferred Tax Assets	182.19	175.91	127.99
Other Long-Term Assets	13.9	17.59	16.3
Total Assets	1,952	2,024	1,179
Accounts Payable	56.38	49.07	41.19
Accrued Expenses	2.77	6.2	4.97
Short-Term Debt	-	-	51
Current Portion of Long-Term Debt	150	150	-
Current Income Taxes Payable	32.32	110.28	119.62
Current Unearned Revenue	199.31	262.13	227.93
Other Current Liabilities	26.39	30.84	32.33
Total Current Liabilities	467.16	608.52	477.04
Long-Term Debt	100	100	250
Other Long-Term Liabilities	0	-	0
Total Liabilities	567.16	708.52	727.04
Common Stock	351.21	348.79	55
Additional Paid-In Capital	296.21	293.79	-
Retained Earnings	737.64	672.96	396.66
Comprehensive Income & Other	0	0	-
Shareholders' Equity	1,385	1,316	451.66
Total Liabilities & Equity	1,952	2,024	1,179
Total Debt	250	250	301
Net Cash (Debt)	1,390	1,483	653.7
Net Cash Growth	-	126.88%	-
Net Cash Per Share	206.44	222.62	114.55
Filing Date Shares Outstanding	6.39	6.39	5.71
Total Common Shares Outstanding	6.39	6.37	5.71
Working Capital	1,286	1,219	551.99
Book Value Per Share	216.74	206.39	79.15
Tangible Book Value	1,385	1,316	451.66
Tangible Book Value Per Share	216.74	206.39	79.15
Machinery	-	13.67	13.58

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