KIDS STAR Balance Sheet

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 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	8.01%	335.98%	56.30%	-
Receivables	57.08	106.25	45.5	67.39
Inventory	0.95	0.64	-	-
Prepaid Expenses	-	11.86	8.24	9.57
Other Current Assets	29.11	14.98	13.7	3.65
Total Current Assets	2,430	2,302	564.86	398.87
Property, Plant & Equipment	1.08	1.25	1.42	1.64
Other Intangible Assets	303.74	238.56	156.22	132.39
Long-Term Deferred Tax Assets	59.59	42.1	41.62	33.78
Long-Term Deferred Charges	8.2	13.11	-	-
Other Long-Term Assets	8.65	9.79	7.9	8.22
Total Assets	2,811	2,607	772.01	574.89
Accounts Payable	9.55	17.81	13.13	13.19
Accrued Expenses	-	5.29	4.53	3.25
Current Income Taxes Payable	55.73	47.26	34.18	16.84
Current Unearned Revenue	289.51	316.36	248.61	194.17
Other Current Liabilities	90.99	41.69	52.55	38.12
Total Current Liabilities	445.78	428.4	352.98	265.57
Other Long-Term Liabilities	2.09	2.08	2.08	2.08
Total Liabilities	447.86	430.49	355.06	267.65
Common Stock	24.6	917.66	90	90
Additional Paid-In Capital	1,842	917.66	90	90
Retained Earnings	497.85	339.89	234.97	125.27
Comprehensive Income & Other	-1.69	1.52	1.98	1.98
Shareholders' Equity	2,363	2,177	416.95	307.24
Total Liabilities & Equity	2,811	2,607	772.01	574.89
Net Cash (Debt)	2,342	2,169	497.42	318.25
Net Cash Growth	8.01%	335.98%	56.30%	-
Net Cash Per Share	898.69	1041.13	276.35	176.81
Filing Date Shares Outstanding	2.62	2.55	1.8	1.8
Total Common Shares Outstanding	2.6	2.54	1.8	1.8
Working Capital	1,984	1,874	211.88	133.29
Book Value Per Share	909.33	857.82	231.64	170.69
Tangible Book Value	2,059	1,938	260.73	174.85
Tangible Book Value Per Share	792.44	763.81	144.85	97.14
Buildings	2.07	2.07	2.07	2.07
Machinery	3.63	3.63	3.63	3.63