Liberaware Balance Sheet

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

Millions JPY. Fiscal year is Aug - Jul.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Apr '25 Apr 30, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022
Cash & Equivalents	164.55	1,061	608.67	349.18
Cash & Short-Term Investments	164.55	1,061	608.67	349.18
Cash Growth	-	74.35%	74.31%	-
Accounts Receivable	236.5	143.94	21.29	42.69
Other Receivables	-	-	41.21	22.17
Receivables	236.5	143.94	62.5	64.87
Inventory	183.84	110.66	135.72	46.29
Prepaid Expenses	48.5	26.59	21.05	14.68
Other Current Assets	145.34	13.97	18.14	24.22
Total Current Assets	778.72	1,356	846.08	499.24
Property, Plant & Equipment	103.41	112.95	178.89	91.37
Long-Term Investments	111.45	34	34	34
Other Intangible Assets	4.73	5.21	4.9	6.13
Other Long-Term Assets	0	8.82	10.44	9.17
Total Assets	998.31	1,517	1,074	639.92
Accounts Payable	1.52	7.45	0.04	3.71
Accrued Expenses	79.35	81.99	60.88	52.07
Current Portion of Long-Term Debt	77.52	77.52	77.52	1.25
Current Income Taxes Payable	2.43	13.31	1.9	0.34
Current Unearned Revenue	43.96	62.61	21.88	29.54
Other Current Liabilities	103.37	116.2	40.59	51.83
Total Current Liabilities	1,208	359.07	202.8	138.74
Long-Term Debt	234.55	292.69	308.21	196.75
Other Long-Term Liabilities	0	0	0	0
Total Liabilities	1,443	651.76	511.02	335.49
Common Stock	11.36	462.42	94.99	100
Additional Paid-In Capital	851.48	1,536	1,169	718.88
Retained Earnings	-1,324	-1,139	-700.62	-514.51
Comprehensive Income & Other	16.54	5.51	0.06	0.06
Shareholders' Equity	-444.4	865.63	563.29	304.43
Total Liabilities & Equity	998.31	1,517	1,074	639.92
Total Debt	1,212	370.21	385.73	198
Net Cash (Debt)	-1,048	691.04	222.94	151.18
Net Cash Growth	-	209.96%	47.47%	-
Net Cash Per Share	-56.77	40.29	16.25	12.00
Filing Date Shares Outstanding	18.88	18.84	18.84	12.6
Total Common Shares Outstanding	18.88	18.84	18.84	12.6
Working Capital	-429.43	997.34	643.28	360.5
Book Value Per Share	-23.54	45.95	29.90	24.16
Tangible Book Value	-449.13	860.42	558.4	298.3
Tangible Book Value Per Share	-23.79	45.68	29.64	23.68
Construction In Progress	-	-	45.74	12.17

Updated Mar 14, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.