OPRO Co., Ltd. (TYO:228A)

OPRO Co., Ltd. Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Nov 30, 2025	Nov 30, 2024	Nov 30, 2023	Nov 30, 2022
Cash & Equivalents	580.94	1,767	626.52	463.68
Short-Term Investments	1,500	-	-	13.91
Cash & Short-Term Investments	2,081	1,767	626.52	477.58
Cash Growth	17.78%	182.00%	31.19%	-
Receivables	137.62	67.22	68.23	71.07
Inventory	0.21	0.27	0.93	0.12
Prepaid Expenses	193.03	157.36	135.2	86.35
Other Current Assets	3.05	1.95	0.04	50.27
Total Current Assets	2,415	1,994	830.91	685.38
Property, Plant & Equipment	62.12	53.99	61.96	14.38
Long-Term Investments	1.5	-	-	-
Other Intangible Assets	167.7	113.79	67.12	26.53
Long-Term Deferred Tax Assets	47.69	32.29	37.49	19.01
Other Long-Term Assets	89.24	100.89	99.08	100.15
Total Assets	2,783	2,295	1,097	845.44
Accounts Payable	46.3	59.63	77.44	31
Accrued Expenses	218.82	172.41	148.58	106.08
Current Portion of Long-Term Debt	-	-	-	40.42
Current Income Taxes Payable	71.65	53.17	32.12	0.53
Current Unearned Revenue	1,034	874.22	656.65	510.49
Other Current Liabilities	87.78	55.67	24.52	80.49
Total Current Liabilities	1,458	1,215	939.31	769.02
Long-Term Debt	-	-	-	15
Other Long-Term Liabilities	0	0	0	0
Total Liabilities	1,458	1,215	939.31	784.02
Common Stock	485.86	483.65	98	98
Additional Paid-In Capital	387.86	385.65	-	-
Retained Earnings	451.32	210.13	59.25	-36.58
Comprehensive Income & Other	-	-	-	-0
Shareholders' Equity	1,325	1,079	157.25	61.42
Total Liabilities & Equity	2,783	2,295	1,097	845.44
Total Debt	-	-	-	55.42
Net Cash (Debt)	2,081	1,767	626.52	422.16
Net Cash Growth	17.78%	182.00%	48.41%	-
Net Cash Per Share	872.48	927.01	381.93	257.35
Filing Date Shares Outstanding	2.33	2.29	1.64	1.64
Total Common Shares Outstanding	2.33	2.29	1.64	1.64
Working Capital	956.79	778.46	-108.4	-83.64
Book Value Per Share	568.54	472.33	95.86	37.44
Tangible Book Value	1,157	965.63	90.13	34.89
Tangible Book Value Per Share	496.59	422.54	54.94	21.27
Buildings	47.77	46.41	46.41	15.46
Machinery	62.38	45	43.83	26.24

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