Liberaware Balance Sheet

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

Millions JPY. Fiscal year is Aug - Jul.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jan '26 Jan 31, 2026	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022
Cash & Equivalents	532	751	1,061	608.67	349.18
Cash & Short-Term Investments	532	751	1,061	608.67	349.18
Cash Growth	-12.60%	-29.23%	74.35%	74.31%	-
Accounts Receivable	181	322	143.94	21.29	42.69
Other Receivables	39	107	-	41.21	22.17
Receivables	220	429	143.94	62.5	64.87
Inventory	172	162	110.66	135.72	46.29
Prepaid Expenses	-	-	26.59	21.05	14.68
Other Current Assets	244	119	13.97	18.14	24.22
Total Current Assets	1,168	1,461	1,356	846.08	499.24
Property, Plant & Equipment	109	129	112.95	178.89	91.37
Long-Term Investments	102	105	34	34	34
Other Intangible Assets	4	4	5.21	4.9	6.13
Other Long-Term Assets	2	1	8.82	10.44	9.17
Total Assets	1,385	1,700	1,517	1,074	639.92
Accounts Payable	5	2	7.45	0.04	3.71
Accrued Expenses	145	122	81.99	60.88	52.07
Short-Term Debt	300	200	-	-	-
Current Portion of Long-Term Debt	90	80	77.52	77.52	1.25
Current Income Taxes Payable	84	76	13.31	1.9	0.34
Current Unearned Revenue	-	-	62.61	21.88	29.54
Other Current Liabilities	103	76	116.2	40.59	51.83
Total Current Liabilities	727	556	359.07	202.8	138.74
Long-Term Debt	168	211	292.69	308.21	196.75
Other Long-Term Liabilities	2	1	0	0	0
Total Liabilities	897	768	651.76	511.02	335.49
Common Stock	38	11	462.42	94.99	100
Additional Paid-In Capital	878	852	1,536	1,169	718.88
Retained Earnings	-461	54	-1,139	-700.62	-514.51
Comprehensive Income & Other	33	15	5.51	0.06	0.06
Shareholders' Equity	488	932	865.63	563.29	304.43
Total Liabilities & Equity	1,385	1,700	1,517	1,074	639.92
Total Debt	558	491	370.21	385.73	198
Net Cash (Debt)	-26	260	691.04	222.94	151.18
Net Cash Growth	-	-62.38%	209.96%	47.47%	-
Net Cash Per Share	-1.37	12.83	40.29	16.25	12.00
Filing Date Shares Outstanding	18.96	18.9	18.84	18.84	12.6
Total Common Shares Outstanding	18.96	18.9	18.84	18.84	12.6
Working Capital	441	905	997.34	643.28	360.5
Book Value Per Share	25.74	49.32	45.95	29.90	24.16
Tangible Book Value	484	928	860.42	558.4	298.3
Tangible Book Value Per Share	25.53	49.11	45.68	29.64	23.68
Construction In Progress	-	-	-	45.74	12.17

Updated Jan 31, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.