Manabi-aid Co.,Ltd. (TYO:184A)

Manabi-aid Balance Sheet

Financials in millions JPY. Fiscal year is May - April.

Year Ending	Apr 30, 2023	Apr 30, 2022
Cash & Equivalents	123.38	50.16
Cash & Short-Term Investments	123.38	50.16
Cash Growth	145.95%	-
Receivables	182.02	78.05
Inventory	0.92	0.01
Prepaid Expenses	7.22	5.6
Other Current Assets	0.18	0.3
Total Current Assets	313.71	134.12
Property, Plant & Equipment	50.67	53.42
Other Intangible Assets	0.17	0.22
Other Long-Term Assets	5.16	4.9
Total Assets	369.74	192.67
Accounts Payable	32.18	33.7
Accrued Expenses	23.38	4.42
Current Portion of Long-Term Debt	32.49	14.16
Current Income Taxes Payable	21.13	1
Current Unearned Revenue	11.35	19.22
Other Current Liabilities	3.52	2.48
Total Current Liabilities	124.06	74.98
Long-Term Debt	64.74	30.06
Long-Term Deferred Tax Liabilities	1.25	1.23
Other Long-Term Liabilities	8.63	8.61
Total Liabilities	198.68	114.87
Common Stock	120.12	120.12
Additional Paid-In Capital	110.12	110.12
Retained Earnings	-59.19	-152.45
Shareholders' Equity	171.06	77.79
Total Liabilities & Equity	369.74	192.67
Total Debt	97.23	44.22
Net Cash (Debt)	26.15	5.94
Net Cash Growth	340.02%	-
Net Cash Per Share	12.64	2.87
Filing Date Shares Outstanding	2.07	2.07
Total Common Shares Outstanding	2.07	2.07
Working Capital	189.66	59.14
Book Value Per Share	82.71	37.62
Tangible Book Value	170.89	77.57
Tangible Book Value Per Share	82.63	37.51
Buildings	56.01	55.76
Machinery	9.25	9.32

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