JAC Recruitment Balance Sheet

Financials in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	17,800	23,312	19,051	16,767	14,879	12,932
Cash & Short-Term Investments	17,800	23,312	19,051	16,767	14,879	12,932
Cash Growth	21.49%	22.37%	13.62%	12.69%	15.06%	-4.80%
Receivables	3,673	2,571	2,674	1,904	2,237	1,791
Inventory	2	7	3	-	7	7
Prepaid Expenses	1,076	482	459	384	413	282
Other Current Assets	173	418	162	315	284	230
Total Current Assets	22,724	26,790	22,349	19,370	17,820	15,242
Property, Plant & Equipment	723	656	518	788	745	418
Long-Term Investments	1,452	1,393	1,072	953	997	821
Goodwill	-	-	113	721	814	887
Other Intangible Assets	760	756	721	705	718	730
Long-Term Deferred Tax Assets	722	1,299	1,237	980	988	836
Other Long-Term Assets	2	1	3	1	2	1
Total Assets	26,383	30,895	26,013	23,518	22,084	18,935
Accrued Expenses	2,191	3,566	3,328	2,760	2,995	2,575
Current Portion of Leases	216	-	-	-	-	-
Current Income Taxes Payable	2,691	3,693	3,526	2,510	2,456	2,439
Current Unearned Revenue	48	39	40	36	93	51
Other Current Liabilities	1,198	1,061	832	746	617	359
Total Current Liabilities	6,344	8,359	7,726	6,052	6,161	5,424
Long-Term Leases	78	-	-	-	1	2
Long-Term Deferred Tax Liabilities	-	-	1	2	-	-
Other Long-Term Liabilities	35	192	192	248	338	144
Total Liabilities	6,457	8,551	7,919	6,302	6,500	5,570
Common Stock	672	672	672	672	672	672
Additional Paid-In Capital	1,657	1,640	1,540	1,516	1,514	1,515
Retained Earnings	21,202	23,949	19,698	17,722	15,022	12,982
Treasury Stock	-4,050	-4,348	-4,210	-2,980	-1,793	-1,829
Comprehensive Income & Other	445	431	394	286	169	25
Shareholders' Equity	19,926	22,344	18,094	17,216	15,584	13,365
Total Liabilities & Equity	26,383	30,895	26,013	23,518	22,084	18,935
Total Debt	294	-	-	-	1	2
Net Cash (Debt)	17,506	23,312	19,051	16,767	14,878	12,930
Net Cash Growth	19.49%	22.37%	13.62%	12.70%	15.07%	-4.79%
Net Cash Per Share	110.37	147.03	119.58	104.94	92.12	79.94
Filing Date Shares Outstanding	158.42	158.4	158.13	159.56	159.13	161.46
Total Common Shares Outstanding	158.42	158.4	158.13	159.56	161.53	161.46
Working Capital	16,380	18,431	14,623	13,318	11,659	9,818
Book Value Per Share	125.78	141.06	114.42	107.90	96.48	82.78
Tangible Book Value	19,166	21,588	17,260	15,790	14,052	11,748
Tangible Book Value Per Share	120.98	136.29	109.15	98.96	86.99	72.76

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