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	Feb '26 Feb 28, 2026	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022
Cash & Equivalents	735	912	889.76	656.82	335.34
Short-Term Investments	179	248	295.28	185.35	28.74
Cash & Short-Term Investments	914	1,160	1,185	842.17	364.08
Cash Growth	-23.08%	-2.11%	40.71%	131.31%	-
Accounts Receivable	18	22	25.28	31.11	33.19
Other Receivables	-	-	1.79	1.59	-
Receivables	18	22	27.07	32.7	33.19
Inventory	5	3	2.32	3.14	1.56
Prepaid Expenses	-	-	10.79	6.48	4.13
Other Current Assets	174	32	2.89	0.27	0
Total Current Assets	1,111	1,217	1,228	884.76	402.96
Property, Plant & Equipment	2	4	4.73	2.34	1.15
Long-Term Investments	9	4	-	-	-
Long-Term Deferred Tax Assets	-	27	44.09	26.17	16.75
Other Long-Term Assets	1	-	2.62	4.77	108.65
Total Assets	1,123	1,252	1,280	918.04	529.51
Accounts Payable	13	23	16.33	17.86	43.06
Accrued Expenses	-	-	48.92	48.61	0.41
Current Income Taxes Payable	2	81	96.09	32.64	44.28
Current Unearned Revenue	-	-	173.33	162.25	17.03
Other Current Liabilities	264	151	76.46	51.12	5.57
Total Current Liabilities	279	255	411.13	312.48	110.35
Other Long-Term Liabilities	-	-	0	-	-
Total Liabilities	279	255	411.13	312.48	110.35
Common Stock	49	21	1	1	1
Additional Paid-In Capital	48	20	-	-	-
Retained Earnings	746	951	864.24	601.08	414.99
Comprehensive Income & Other	1	5	3.17	3.47	3.18
Shareholders' Equity	844	997	868.41	605.55	419.16
Total Liabilities & Equity	1,123	1,252	1,280	918.04	529.51
Net Cash (Debt)	914	1,160	1,185	842.17	364.08
Net Cash Growth	-23.08%	-2.11%	40.71%	131.31%	-
Net Cash Per Share	89.70	110.80	118.50	84.22	36.41
Filing Date Shares Outstanding	10.25	10.1	10.1	10	10
Total Common Shares Outstanding	10.25	10.1	10	10	10
Working Capital	832	962	816.97	572.27	292.62
Book Value Per Share	82.32	98.70	86.84	60.56	41.92
Tangible Book Value	844	997	868.41	605.55	419.16
Tangible Book Value Per Share	82.32	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.