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	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	1,424	1,733	954.7
Cash & Short-Term Investments	1,424	1,733	954.7
Cash Growth	-5.01%	81.53%	-
Receivables	59.05	60.66	51.19
Prepaid Expenses	72.39	34.16	22.39
Other Current Assets	1.78	0.06	0.75
Total Current Assets	1,557	1,828	1,029
Property, Plant & Equipment	3.46	2.57	5.38
Long-Term Deferred Tax Assets	200.67	175.91	127.99
Other Long-Term Assets	13.35	17.59	16.3
Total Assets	2,137	2,024	1,179
Accounts Payable	121.42	49.07	41.19
Accrued Expenses	2.77	6.2	4.97
Short-Term Debt	-	-	51
Current Portion of Long-Term Debt	-	150	-
Current Income Taxes Payable	57.28	110.28	119.62
Current Unearned Revenue	247.52	262.13	227.93
Other Current Liabilities	19.81	30.84	32.33
Total Current Liabilities	448.79	608.52	477.04
Long-Term Debt	100	100	250
Other Long-Term Liabilities	-	-	0
Total Liabilities	548.79	708.52	727.04
Common Stock	378.14	348.79	55
Additional Paid-In Capital	323.14	293.79	-
Retained Earnings	891.43	672.96	396.66
Comprehensive Income & Other	-4.21	0	-
Shareholders' Equity	1,588	1,316	451.66
Total Liabilities & Equity	2,137	2,024	1,179
Total Debt	100	250	301
Net Cash (Debt)	1,324	1,483	653.7
Net Cash Growth	6.00%	126.88%	-
Net Cash Per Share	197.05	222.62	114.55
Filing Date Shares Outstanding	6.49	6.39	4.42
Total Common Shares Outstanding	6.49	6.37	4.42
Working Capital	1,109	1,219	551.99
Book Value Per Share	244.64	206.39	102.22
Tangible Book Value	1,525	1,316	451.66
Tangible Book Value Per Share	234.79	206.39	102.22
Machinery	-	13.67	13.58