KIDS STAR Inc. (TYO:248A)

KIDS STAR Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Cash & Equivalents	2,342	2,169	497.42	318.25
Cash & Short-Term Investments	2,342	2,169	497.42	318.25
Cash Growth	7.99%	335.98%	56.30%	-
Receivables	57	106.25	45.5	67.39
Inventory	-	0.64	-	-
Prepaid Expenses	-	11.86	8.24	9.57
Other Current Assets	30	14.98	13.7	3.65
Total Current Assets	2,429	2,302	564.86	398.87
Property, Plant & Equipment	1	1.25	1.42	1.64
Long-Term Investments	8	-	-	-
Other Intangible Assets	303	238.56	156.22	132.39
Long-Term Deferred Tax Assets	59	42.1	41.62	33.78
Long-Term Deferred Charges	8	13.11	-	-
Other Long-Term Assets	2	9.79	7.9	8.22
Total Assets	2,810	2,607	772.01	574.89
Accounts Payable	9	17.81	13.13	13.19
Accrued Expenses	-	5.29	4.53	3.25
Current Income Taxes Payable	55	47.26	34.18	16.84
Current Unearned Revenue	289	316.36	248.61	194.17
Other Current Liabilities	92	41.69	52.55	38.12
Total Current Liabilities	445	428.4	352.98	265.57
Other Long-Term Liabilities	3	2.08	2.08	2.08
Total Liabilities	448	430.49	355.06	267.65
Common Stock	24	917.66	90	90
Additional Paid-In Capital	1,842	917.66	90	90
Retained Earnings	497	339.89	234.97	125.27
Comprehensive Income & Other	-1	1.52	1.98	1.98
Shareholders' Equity	2,362	2,177	416.95	307.24
Total Liabilities & Equity	2,810	2,607	772.01	574.89
Net Cash (Debt)	2,342	2,169	497.42	318.25
Net Cash Growth	7.99%	335.98%	56.30%	-
Net Cash Per Share	904.13	1041.13	276.35	176.81
Filing Date Shares Outstanding	2.59	2.55	1.8	1.8
Total Common Shares Outstanding	2.59	2.54	1.8	1.8
Working Capital	1,984	1,874	211.88	133.29
Book Value Per Share	913.63	857.82	231.64	170.69
Tangible Book Value	2,059	1,938	260.73	174.85
Tangible Book Value Per Share	796.43	763.81	144.85	97.14
Buildings	-	2.07	2.07	2.07
Machinery	-	3.63	3.63	3.63

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