PostPrime Balance Sheet

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

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Nov '25 Nov 30, 2025	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022
Cash & Equivalents	930	912	889.76	656.82	335.34
Short-Term Investments	225	248	295.28	185.35	28.74
Cash & Short-Term Investments	1,155	1,160	1,185	842.17	364.08
Cash Growth	-2.54%	-2.11%	40.71%	131.31%	-
Accounts Receivable	19	22	25.28	31.11	33.19
Other Receivables	-	-	1.79	1.59	-
Receivables	19	22	27.07	32.7	33.19
Inventory	2	3	2.32	3.14	1.56
Prepaid Expenses	-	-	10.79	6.48	4.13
Other Current Assets	209	32	2.89	0.27	0
Total Current Assets	1,385	1,217	1,228	884.76	402.96
Property, Plant & Equipment	3	4	4.73	2.34	1.15
Long-Term Investments	10	4	-	-	-
Long-Term Deferred Tax Assets	-	27	44.09	26.17	16.75
Other Long-Term Assets	-	-	2.62	4.77	108.65
Total Assets	1,398	1,252	1,280	918.04	529.51
Accounts Payable	15	23	16.33	17.86	43.06
Accrued Expenses	-	-	48.92	48.61	0.41
Current Income Taxes Payable	13	81	96.09	32.64	44.28
Current Unearned Revenue	-	-	173.33	162.25	17.03
Other Current Liabilities	281	151	76.46	51.12	5.57
Total Current Liabilities	509	255	411.13	312.48	110.35
Other Long-Term Liabilities	-	-	0	-	-
Total Liabilities	509	255	411.13	312.48	110.35
Common Stock	49	21	1	1	1
Additional Paid-In Capital	48	20	-	-	-
Retained Earnings	789	951	864.24	601.08	414.99
Comprehensive Income & Other	3	5	3.17	3.47	3.18
Shareholders' Equity	889	997	868.41	605.55	419.16
Total Liabilities & Equity	1,398	1,252	1,280	918.04	529.51
Net Cash (Debt)	955	1,160	1,185	842.17	364.08
Net Cash Growth	-19.41%	-2.11%	40.71%	131.31%	-
Net Cash Per Share	94.07	110.80	118.50	84.22	36.41
Filing Date Shares Outstanding	-	10.1	10.1	10	10
Total Common Shares Outstanding	-	10.1	10	10	10
Working Capital	876	962	816.97	572.27	292.62
Book Value Per Share	-	98.70	86.84	60.56	41.92
Tangible Book Value	889	997	868.41	605.55	419.16
Tangible Book Value Per Share	-	98.70	86.84	60.56	41.92
Machinery	-	-	8.07	3.88	1.69

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