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	Apr '26 Apr 30, 2026	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022
Cash & Equivalents	629.03	751	1,061	608.67	349.18
Cash & Short-Term Investments	629.03	751	1,061	608.67	349.18
Cash Growth	-40.73%	-29.23%	74.35%	74.31%	-
Accounts Receivable	150.92	322	143.94	21.29	42.69
Other Receivables	119.39	107	-	41.21	22.17
Receivables	270.31	429	143.94	62.5	64.87
Inventory	198.47	162	110.66	135.72	46.29
Prepaid Expenses	-	-	26.59	21.05	14.68
Other Current Assets	92.28	119	13.97	18.14	24.22
Total Current Assets	1,190	1,461	1,356	846.08	499.24
Property, Plant & Equipment	178.85	129	112.95	178.89	91.37
Long-Term Investments	87.65	105	34	34	34
Other Intangible Assets	3.81	4	5.21	4.9	6.13
Other Long-Term Assets	0	1	8.82	10.44	9.17
Total Assets	1,460	1,700	1,517	1,074	639.92
Accounts Payable	148.44	2	7.45	0.04	3.71
Accrued Expenses	131.26	122	81.99	60.88	52.07
Short-Term Debt	100	200	-	-	-
Current Portion of Long-Term Debt	95.78	80	77.52	77.52	1.25
Current Income Taxes Payable	1.8	76	13.31	1.9	0.34
Current Unearned Revenue	94.16	-	62.61	21.88	29.54
Other Current Liabilities	14.43	76	116.2	40.59	51.83
Total Current Liabilities	585.87	556	359.07	202.8	138.74
Long-Term Debt	138.77	211	292.69	308.21	196.75
Other Long-Term Liabilities	6.64	1	0	0	0
Total Liabilities	731.28	768	651.76	511.02	335.49
Common Stock	569.97	11	462.42	94.99	100
Additional Paid-In Capital	1,410	852	1,536	1,169	718.88
Retained Earnings	-1,294	54	-1,139	-700.62	-514.51
Comprehensive Income & Other	43.51	15	5.51	0.06	0.06
Shareholders' Equity	729.13	932	865.63	563.29	304.43
Total Liabilities & Equity	1,460	1,700	1,517	1,074	639.92
Total Debt	334.55	491	370.21	385.73	198
Net Cash (Debt)	294.48	260	691.04	222.94	151.18
Net Cash Growth	-57.38%	-62.38%	209.96%	47.47%	-
Net Cash Per Share	15.00	12.83	40.29	16.25	12.00
Filing Date Shares Outstanding	19.64	18.9	18.84	18.84	12.6
Total Common Shares Outstanding	19.64	18.9	18.84	18.84	12.6
Working Capital	604.22	905	997.34	643.28	360.5
Book Value Per Share	37.13	49.32	45.95	29.90	24.16
Tangible Book Value	725.33	928	860.42	558.4	298.3
Tangible Book Value Per Share	36.94	49.11	45.68	29.64	23.68
Construction In Progress	-	-	-	45.74	12.17