FRONTEO Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	1,847	2,598	3,043	1,475	3,461	3,004
Cash & Short-Term Investments	1,847	2,598	3,043	1,475	3,461	3,004
Cash Growth	-31.08%	-14.62%	106.31%	-57.38%	15.21%	91.09%
Accounts Receivable	1,176	1,020	1,516	974	1,746	1,966
Other Receivables	50	45	53	554	-	-
Receivables	1,226	1,065	1,569	1,528	1,746	1,966
Inventory	104	3	7	38	26	4
Other Current Assets	408	337	345	622	708	567
Total Current Assets	3,585	4,003	4,964	3,663	5,941	5,541
Property, Plant & Equipment	371	299	321	427	708	1,163
Long-Term Investments	1,899	1,103	1,315	1,023	986	1,078
Goodwill	1,218	-	-	1,345	1,403	1,422
Other Intangible Assets	877	824	911	2,680	2,780	2,733
Long-Term Deferred Tax Assets	89	237	9	6	5	3
Other Long-Term Assets	1	-	2	1	2	2
Total Assets	8,040	6,466	7,522	9,145	11,825	11,942
Accounts Payable	207	21	27	36	63	169
Accrued Expenses	235	475	140	137	125	158
Short-Term Debt	1,350	1,000	1,200	500	-	1,400
Current Portion of Long-Term Debt	730	648	707	729	823	840
Current Portion of Leases	1	28	32	194	367	410
Current Income Taxes Payable	261	158	124	272	463	295
Other Current Liabilities	615	514	1,192	341	758	774
Total Current Liabilities	3,399	2,844	3,422	2,209	2,599	4,046
Long-Term Debt	1,148	288	937	1,644	2,374	2,453
Long-Term Leases	-	20	48	17	179	525
Pension & Post-Retirement Benefits	95	49	38	56	51	57
Long-Term Deferred Tax Liabilities	-	-	199	131	140	119
Other Long-Term Liabilities	55	39	40	40	42	99
Total Liabilities	4,697	3,240	4,684	4,097	5,385	7,299
Common Stock	901	899	3,048	3,042	3,034	2,973
Additional Paid-In Capital	638	636	2,785	2,779	2,771	2,711
Retained Earnings	-177	-104	-4,959	-2,116	-140	-1,394
Treasury Stock	-100	-	-	-	-	-
Comprehensive Income & Other	2,081	1,795	1,964	1,343	775	353
Total Common Equity	3,343	3,226	2,838	5,048	6,440	4,643
Shareholders' Equity	3,343	3,226	2,838	5,048	6,440	4,643
Total Liabilities & Equity	8,040	6,466	7,522	9,145	11,825	11,942
Total Debt	3,229	1,984	2,924	3,084	3,743	5,628
Net Cash (Debt)	-1,382	614	119	-1,609	-282	-2,624
Net Cash Growth	-	415.97%	-	-	-	-
Net Cash Per Share	-35.12	15.59	3.02	-40.93	-7.13	-68.08
Filing Date Shares Outstanding	39.26	39.36	39.36	39.33	39.31	39.21
Total Common Shares Outstanding	39.24	39.36	39.36	39.33	39.31	39.21
Working Capital	186	1,159	1,542	1,454	3,342	1,495
Book Value Per Share	85.19	81.97	72.11	128.34	163.81	118.42
Tangible Book Value	1,248	2,402	1,927	1,023	2,257	488
Tangible Book Value Per Share	31.80	61.03	48.96	26.01	57.41	12.45

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.