Gakujo Balance Sheet

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

Millions JPY. Fiscal year is Nov - Oct.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2010	FY 2009
Period Ending	Jan '26 Jan 31, 2026	Oct '25 Oct 31, 2025	Oct '24 Oct 31, 2024	Oct '23 Oct 31, 2023	Oct '10 Oct 31, 2010	Oct '09 Oct 31, 2009
Cash & Equivalents	4,422	4,685	3,929	3,383	251.73	460.29
Short-Term Investments	498.73	1,500	2,117	1,301	1,897	1,784
Cash & Short-Term Investments	4,921	6,185	6,046	4,683	2,148	2,245
Cash Growth	-18.61%	2.29%	29.10%	118.01%	-4.29%	-39.27%
Accounts Receivable	1,253	2,211	2,264	1,749	664.61	338.79
Other Receivables	2.54	2.21	-	-	-	170.5
Receivables	1,256	2,213	2,264	1,749	666.83	515.83
Inventory	25.92	30.56	12.75	15.41	27.61	13.44
Prepaid Expenses	248.37	178.71	149.03	92.68	21.24	30.18
Other Current Assets	85.28	60.62	62.68	86.55	6.74	5.43
Total Current Assets	6,536	8,668	8,534	6,627	2,990	2,828
Property, Plant & Equipment	1,104	1,089	1,051	847.51	985.24	1,024
Long-Term Investments	5,766	5,632	5,790	6,927	1,246	1,057
Other Intangible Assets	999.13	1,018	712.55	486.36	154.76	187.35
Long-Term Deferred Tax Assets	512.19	314.35	267.16	326.24	12.8	187.63
Other Long-Term Assets	367.92	385.63	385.31	392.1	119.34	148.21
Total Assets	15,285	17,106	16,740	15,606	5,508	5,433
Accounts Payable	253.64	449.27	415.37	353.44	258.83	144.23
Accrued Expenses	98.5	593.78	645.25	521.94	79.28	44.44
Current Income Taxes Payable	-	394.86	545.06	556.07	8.51	-
Current Unearned Revenue	248.01	167.98	230.41	245.46	3.27	4.06
Other Current Liabilities	450.53	360.08	193.55	427.24	9.15	10.37
Total Current Liabilities	1,051	1,966	2,030	2,104	359.04	203.1
Pension & Post-Retirement Benefits	-	-	-	-	19.46	27.6
Other Long-Term Liabilities	275.64	260.87	232.18	236.39	239.86	294.64
Total Liabilities	1,326	2,227	2,262	2,341	618.36	525.34
Common Stock	1,500	1,500	1,500	1,500	1,500	1,500
Additional Paid-In Capital	3,400	3,400	3,379	3,363	1,661	1,661
Retained Earnings	11,887	12,770	11,854	10,360	3,121	3,116
Treasury Stock	-2,783	-2,783	-2,294	-1,795	-1,388	-1,346
Comprehensive Income & Other	-45.5	-7.85	39.42	-162.43	-4.7	-23.53
Shareholders' Equity	13,959	14,879	14,478	13,265	4,890	4,907
Total Liabilities & Equity	15,285	17,106	16,740	15,606	5,508	5,433
Net Cash (Debt)	4,921	6,185	6,046	4,683	2,148	2,245
Net Cash Growth	-18.61%	2.29%	29.10%	118.01%	-4.29%	-39.27%
Net Cash Per Share	365.27	456.82	435.30	335.27	169.59	172.18
Filing Date Shares Outstanding	13.42	13.42	13.69	13.96	12.59	12.73
Total Common Shares Outstanding	13.42	13.42	13.69	13.96	12.59	12.73
Working Capital	5,486	6,702	6,505	4,523	2,631	2,625
Book Value Per Share	1040.16	1108.68	1057.88	950.49	388.31	385.49
Tangible Book Value	12,960	13,862	13,765	12,779	4,735	4,720
Tangible Book Value Per Share	965.71	1032.86	1005.81	915.64	376.02	370.78
Land	526.46	526.46	526.46	526.46	526.46	526.46
Buildings	958.79	943.86	862.7	695.06	664.42	682.32
Machinery	141.02	129.45	122.61	57.29	85.7	90.82

Updated Jan 31, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.