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	Dec '25 Dec 31, 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	2,128	2,598	3,043	1,475	3,461	3,004
Cash & Short-Term Investments	2,128	2,598	3,043	1,475	3,461	3,004
Cash Growth	-18.28%	-14.62%	106.31%	-57.38%	15.21%	91.09%
Accounts Receivable	1,415	1,020	1,516	974	1,746	1,966
Other Receivables	17	45	53	554	-	-
Receivables	1,432	1,065	1,569	1,528	1,746	1,966
Inventory	156	3	7	38	26	4
Other Current Assets	430	337	345	622	708	567
Total Current Assets	4,146	4,003	4,964	3,663	5,941	5,541
Property, Plant & Equipment	413	299	321	427	708	1,163
Long-Term Investments	2,078	1,103	1,315	1,023	986	1,078
Goodwill	1,197	-	-	1,345	1,403	1,422
Other Intangible Assets	1,059	824	911	2,680	2,780	2,733
Long-Term Deferred Tax Assets	42	237	9	6	5	3
Other Long-Term Assets	1	-	2	1	2	2
Total Assets	8,936	6,466	7,522	9,145	11,825	11,942
Accounts Payable	122	21	27	36	63	169
Accrued Expenses	337	475	140	137	125	158
Short-Term Debt	2,300	1,000	1,200	500	-	1,400
Current Portion of Long-Term Debt	487	648	707	729	823	840
Current Portion of Leases	2	28	32	194	367	410
Current Income Taxes Payable	240	158	124	272	463	295
Other Current Liabilities	549	514	1,192	341	758	774
Total Current Liabilities	4,037	2,844	3,422	2,209	2,599	4,046
Long-Term Debt	1,045	288	937	1,644	2,374	2,453
Long-Term Leases	9	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	5,241	3,240	4,684	4,097	5,385	7,299
Common Stock	915	899	3,048	3,042	3,034	2,973
Additional Paid-In Capital	652	636	2,785	2,779	2,771	2,711
Retained Earnings	121	-104	-4,959	-2,116	-140	-1,394
Treasury Stock	-200	-	-	-	-	-
Comprehensive Income & Other	2,207	1,795	1,964	1,343	775	353
Total Common Equity	3,695	3,226	2,838	5,048	6,440	4,643
Shareholders' Equity	3,695	3,226	2,838	5,048	6,440	4,643
Total Liabilities & Equity	8,936	6,466	7,522	9,145	11,825	11,942
Total Debt	3,843	1,984	2,924	3,084	3,743	5,628
Net Cash (Debt)	-1,715	614	119	-1,609	-282	-2,624
Net Cash Growth	-	415.97%	-	-	-	-
Net Cash Per Share	-43.60	15.59	3.02	-40.93	-7.13	-68.08
Filing Date Shares Outstanding	39.18	39.36	39.36	39.33	39.31	39.21
Total Common Shares Outstanding	39.18	39.36	39.36	39.33	39.31	39.21
Working Capital	109	1,159	1,542	1,454	3,342	1,495
Book Value Per Share	94.30	81.97	72.11	128.34	163.81	118.42
Tangible Book Value	1,439	2,402	1,927	1,023	2,257	488
Tangible Book Value Per Share	36.73	61.03	48.96	26.01	57.41	12.45

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