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	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	1,876	1,733	954.7
Cash & Short-Term Investments	1,876	1,733	954.7
Cash Growth	-	81.53%	-
Receivables	61.44	60.66	51.19
Prepaid Expenses	61.94	34.16	22.39
Other Current Assets	4.09	0.06	0.75
Total Current Assets	2,004	1,828	1,029
Property, Plant & Equipment	4.18	2.57	5.38
Long-Term Deferred Tax Assets	194.04	175.91	127.99
Other Long-Term Assets	12.24	17.59	16.3
Total Assets	2,214	2,024	1,179
Accounts Payable	50.46	49.07	41.19
Accrued Expenses	5.53	6.2	4.97
Short-Term Debt	-	-	51
Current Portion of Long-Term Debt	150	150	-
Current Income Taxes Payable	101.63	110.28	119.62
Current Unearned Revenue	315.08	262.13	227.93
Other Current Liabilities	22.47	30.84	32.33
Total Current Liabilities	645.18	608.52	477.04
Long-Term Debt	100	100	250
Other Long-Term Liabilities	-	-	0
Total Liabilities	745.18	708.52	727.04
Common Stock	352.79	348.79	55
Additional Paid-In Capital	297.79	293.79	-
Retained Earnings	818.58	672.96	396.66
Comprehensive Income & Other	0	0	-
Shareholders' Equity	1,469	1,316	451.66
Total Liabilities & Equity	2,214	2,024	1,179
Total Debt	250	250	301
Net Cash (Debt)	1,626	1,483	653.7
Net Cash Growth	-	126.88%	-
Net Cash Per Share	242.29	222.62	114.55
Filing Date Shares Outstanding	6.49	6.39	5.71
Total Common Shares Outstanding	6.4	6.37	5.71
Working Capital	1,359	1,219	551.99
Book Value Per Share	229.52	206.39	79.15
Tangible Book Value	1,469	1,316	451.66
Tangible Book Value Per Share	229.52	206.39	79.15
Machinery	-	13.67	13.58

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