Heartseed Balance Sheet

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

Millions JPY. Fiscal year is Nov - Oct.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Apr '25 Apr 30, 2025	Oct '24 Oct 31, 2024	Oct '23 Oct 31, 2023
Cash & Equivalents	7,002	5,297	4,588
Cash & Short-Term Investments	7,002	5,297	4,588
Cash Growth	-	15.45%	-
Accounts Receivable	356.43	768.25	-
Other Receivables	65.88	168.83	214.42
Receivables	422.3	937.08	214.42
Inventory	53.46	86.34	136.61
Prepaid Expenses	52.98	40.66	52.4
Other Current Assets	11.47	42.57	36.63
Total Current Assets	7,542	6,404	5,028
Property, Plant & Equipment	438.61	455.71	483.5
Long-Term Investments	100.83	208.07	208.07
Other Long-Term Assets	0	0	-
Total Assets	8,081	7,068	5,720
Accounts Payable	71.76	80.83	118.89
Accrued Expenses	29.16	37.44	41.81
Current Portion of Leases	3.17	4.64	6.01
Current Income Taxes Payable	178.63	54.26	2.85
Other Current Liabilities	105.96	104.91	74.5
Total Current Liabilities	388.67	282.07	244.06
Long-Term Leases	-	0.76	5.57
Long-Term Deferred Tax Liabilities	1.6	3.21	14.07
Other Long-Term Liabilities	159.25	158.31	186.5
Total Liabilities	549.52	444.35	450.19
Common Stock	1,236	1,133	50
Additional Paid-In Capital	8,350	8,247	8,172
Retained Earnings	-2,063	-2,770	-2,965
Comprehensive Income & Other	8.33	12.42	12.63
Shareholders' Equity	7,532	6,623	5,270
Total Liabilities & Equity	8,081	7,068	5,720
Total Debt	3.17	5.39	11.58
Net Cash (Debt)	6,999	5,292	4,577
Net Cash Growth	-	15.63%	-
Net Cash Per Share	321.29	321.87	331.73
Filing Date Shares Outstanding	22.57	22.23	13.8
Total Common Shares Outstanding	22.57	22.23	13.8
Working Capital	7,153	6,122	4,784
Book Value Per Share	333.72	298.00	381.96
Tangible Book Value	7,532	6,623	5,270
Tangible Book Value Per Share	333.72	298.00	381.96

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