Liberaware Balance Sheet

Financials in millions JPY. Fiscal year is August - July.

Millions JPY. Fiscal year is Aug - Jul.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022
Cash & Equivalents	751	1,061	608.67	349.18
Cash & Short-Term Investments	751	1,061	608.67	349.18
Cash Growth	-29.23%	74.35%	74.31%	-
Accounts Receivable	322	143.94	21.29	42.69
Other Receivables	107	-	41.21	22.17
Receivables	429	143.94	62.5	64.87
Inventory	162	110.66	135.72	46.29
Prepaid Expenses	-	26.59	21.05	14.68
Other Current Assets	119	13.97	18.14	24.22
Total Current Assets	1,461	1,356	846.08	499.24
Property, Plant & Equipment	129	112.95	178.89	91.37
Long-Term Investments	105	34	34	34
Other Intangible Assets	4	5.21	4.9	6.13
Other Long-Term Assets	1	8.82	10.44	9.17
Total Assets	1,700	1,517	1,074	639.92
Accounts Payable	2	7.45	0.04	3.71
Accrued Expenses	122	81.99	60.88	52.07
Short-Term Debt	200	-	-	-
Current Portion of Long-Term Debt	80	77.52	77.52	1.25
Current Income Taxes Payable	76	13.31	1.9	0.34
Current Unearned Revenue	-	62.61	21.88	29.54
Other Current Liabilities	76	116.2	40.59	51.83
Total Current Liabilities	556	359.07	202.8	138.74
Long-Term Debt	211	292.69	308.21	196.75
Other Long-Term Liabilities	1	0	0	0
Total Liabilities	768	651.76	511.02	335.49
Common Stock	11	462.42	94.99	100
Additional Paid-In Capital	852	1,536	1,169	718.88
Retained Earnings	54	-1,139	-700.62	-514.51
Comprehensive Income & Other	15	5.51	0.06	0.06
Shareholders' Equity	932	865.63	563.29	304.43
Total Liabilities & Equity	1,700	1,517	1,074	639.92
Total Debt	491	370.21	385.73	198
Net Cash (Debt)	260	691.04	222.94	151.18
Net Cash Growth	-62.38%	209.96%	47.47%	-
Net Cash Per Share	12.83	40.29	16.25	12.00
Filing Date Shares Outstanding	18.9	18.84	18.84	12.6
Total Common Shares Outstanding	18.9	18.84	18.84	12.6
Working Capital	905	997.34	643.28	360.5
Book Value Per Share	49.32	45.95	29.90	24.16
Tangible Book Value	928	860.42	558.4	298.3
Tangible Book Value Per Share	49.11	45.68	29.64	23.68
Construction In Progress	-	-	45.74	12.17

Updated Oct 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.