FRONTEO Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	1,734	2,598	3,043	1,475	3,461
Cash & Short-Term Investments	1,734	2,598	3,043	1,475	3,461
Cash Growth	-33.26%	-14.62%	106.31%	-57.38%	15.21%
Accounts Receivable	1,194	1,020	1,516	974	1,746
Other Receivables	9	45	53	554	-
Receivables	1,203	1,065	1,569	1,528	1,746
Inventory	149	3	7	38	26
Other Current Assets	748	337	345	622	708
Total Current Assets	3,834	4,003	4,964	3,663	5,941
Property, Plant & Equipment	451	299	321	427	708
Long-Term Investments	2,363	1,103	1,315	1,023	986
Goodwill	1,039	-	-	1,345	1,403
Other Intangible Assets	1,439	824	911	2,680	2,780
Long-Term Deferred Tax Assets	74	237	9	6	5
Other Long-Term Assets	2	-	2	1	2
Total Assets	9,202	6,466	7,522	9,145	11,825
Accounts Payable	139	21	27	36	63
Accrued Expenses	314	475	140	137	125
Short-Term Debt	2,600	1,000	1,200	500	-
Current Portion of Long-Term Debt	441	648	707	729	823
Current Portion of Leases	5	28	32	194	367
Current Income Taxes Payable	335	158	124	272	463
Other Current Liabilities	347	514	1,192	341	758
Total Current Liabilities	4,181	2,844	3,422	2,209	2,599
Long-Term Debt	957	288	937	1,644	2,374
Long-Term Leases	20	20	48	17	179
Pension & Post-Retirement Benefits	106	49	38	56	51
Long-Term Deferred Tax Liabilities	-	-	199	131	140
Other Long-Term Liabilities	96	39	40	40	42
Total Liabilities	5,360	3,240	4,684	4,097	5,385
Common Stock	915	899	3,048	3,042	3,034
Additional Paid-In Capital	652	636	2,785	2,779	2,771
Retained Earnings	439	-104	-4,959	-2,116	-140
Treasury Stock	-200	-	-	-	-
Comprehensive Income & Other	2,036	1,795	1,964	1,343	775
Total Common Equity	3,842	3,226	2,838	5,048	6,440
Shareholders' Equity	3,842	3,226	2,838	5,048	6,440
Total Liabilities & Equity	9,202	6,466	7,522	9,145	11,825
Total Debt	4,023	1,984	2,924	3,084	3,743
Net Cash (Debt)	-2,289	614	119	-1,609	-282
Net Cash Growth	-	415.97%	-	-	-
Net Cash Per Share	-58.29	15.59	3.02	-40.93	-7.13
Filing Date Shares Outstanding	39.18	39.36	39.36	39.33	39.31
Total Common Shares Outstanding	39.18	39.36	39.36	39.33	39.31
Working Capital	-347	1,159	1,542	1,454	3,342
Book Value Per Share	98.05	81.97	72.11	128.34	163.81
Tangible Book Value	1,364	2,402	1,927	1,023	2,257
Tangible Book Value Per Share	34.81	61.03	48.96	26.01	57.41