Heartseed Balance Sheet

Financials in millions JPY. Fiscal year is November - October.

Millions JPY. Fiscal year is Nov - Oct.

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Oct '25 Oct 31, 2025	Oct '24 Oct 31, 2024	Oct '23 Oct 31, 2023
Cash & Equivalents	7,340	5,297	4,588
Cash & Short-Term Investments	7,340	5,297	4,588
Cash Growth	38.57%	15.45%	-
Accounts Receivable	-	768.25	-
Other Receivables	156.71	168.83	214.42
Receivables	156.71	937.08	214.42
Inventory	25.07	86.34	136.61
Prepaid Expenses	45.79	40.66	52.4
Other Current Assets	31.27	42.57	36.63
Total Current Assets	7,599	6,404	5,028
Property, Plant & Equipment	439.5	455.71	483.5
Long-Term Investments	100.83	208.07	208.07
Other Long-Term Assets	-	0	-
Total Assets	8,139	7,068	5,720
Accounts Payable	104.35	80.83	118.89
Accrued Expenses	29.23	37.44	41.81
Current Portion of Leases	0.89	4.64	6.01
Current Income Taxes Payable	144.91	54.26	2.85
Other Current Liabilities	131.79	104.91	74.5
Total Current Liabilities	411.16	282.07	244.06
Long-Term Leases	-	0.76	5.57
Long-Term Deferred Tax Liabilities	-	3.21	14.07
Other Long-Term Liabilities	160.19	158.31	186.5
Total Liabilities	571.36	444.35	450.19
Common Stock	1,313	1,133	50
Additional Paid-In Capital	8,427	8,247	8,172
Retained Earnings	-2,177	-2,770	-2,965
Comprehensive Income & Other	5.29	12.42	12.63
Shareholders' Equity	7,568	6,623	5,270
Total Liabilities & Equity	8,139	7,068	5,720
Total Debt	0.89	5.39	11.58
Net Cash (Debt)	7,339	5,292	4,577
Net Cash Growth	38.69%	15.63%	-
Net Cash Per Share	318.47	321.87	331.73
Filing Date Shares Outstanding	22.81	22.23	13.8
Total Common Shares Outstanding	22.81	22.23	13.8
Working Capital	7,188	6,122	4,784
Book Value Per Share	331.76	298.00	381.96
Tangible Book Value	7,568	6,623	5,270
Tangible Book Value Per Share	331.76	298.00	381.96

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