Life create Co.,Ltd Balance Sheet

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	663	634	281	189
Cash & Short-Term Investments	663	634	281	189
Cash Growth	4.57%	125.62%	48.68%	-
Receivables	96	77	74	56
Inventory	652	535	464	276
Prepaid Expenses	26	14	14	11
Other Current Assets	30	18	35	3
Total Current Assets	1,467	1,278	868	535
Property, Plant & Equipment	340	252	210	148
Long-Term Investments	76	54	86	86
Other Intangible Assets	3	2	2	3
Long-Term Deferred Tax Assets	11	8	2	3
Long-Term Deferred Charges	4	6	-	-
Other Long-Term Assets	1	2	1	-
Total Assets	1,902	1,602	1,169	775
Accounts Payable	8	6	5	6
Accrued Expenses	31	32	21	23
Short-Term Debt	300	150	200	100
Current Portion of Long-Term Debt	231	197	170	109
Current Income Taxes Payable	70	61	34	41
Other Current Liabilities	13	7	9	19
Total Current Liabilities	653	453	439	298
Long-Term Debt	949	917	551	362
Long-Term Deferred Tax Liabilities	5	5	-	-
Other Long-Term Liabilities	44	39	36	34
Total Liabilities	1,651	1,414	1,026	694
Common Stock	20	20	20	20
Retained Earnings	231	168	123	61
Shareholders' Equity	251	188	143	81
Total Liabilities & Equity	1,902	1,602	1,169	775
Total Debt	1,480	1,264	921	571
Net Cash (Debt)	-817	-630	-640	-382
Net Cash Per Share	-2042.50	-1575.00	-1600.00	-955.00
Filing Date Shares Outstanding	0.4	0.4	0.4	0.4
Total Common Shares Outstanding	0.4	0.4	0.4	0.4
Working Capital	814	825	429	237
Book Value Per Share	627.50	470.00	357.50	202.50
Tangible Book Value	248	186	141	78
Tangible Book Value Per Share	620.00	465.00	352.50	195.00

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