ValueCommerce Co., Ltd. (TYO:2491)

ValueCommerce Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	11,443	11,775	21,534	20,184	15,498	11,422
Cash & Short-Term Investments	11,443	11,775	21,534	20,184	15,498	11,422
Cash Growth	3.68%	-45.32%	6.69%	30.24%	35.69%	45.28%
Accounts Receivable	2,197	4,195	3,746	4,273	5,021	4,417
Other Receivables	1,399	1,495	1,267	1,575	1,420	1,407
Receivables	3,596	5,690	5,013	5,848	6,441	5,824
Other Current Assets	243	177	118	90	80	416
Total Current Assets	15,282	17,642	26,665	26,122	22,019	17,662
Property, Plant & Equipment	155	216	175	210	239	267
Long-Term Investments	1,047	756	637	730	467	612
Goodwill	245	77	52	104	156	698
Other Intangible Assets	616	846	820	924	970	3,138
Long-Term Deferred Tax Assets	99	53	-	105	84	96
Other Long-Term Assets	506	2	2	2	1	1
Total Assets	17,950	19,592	28,351	28,197	23,936	22,474
Accounts Payable	1,503	2,736	2,385	2,722	2,986	2,749
Accrued Expenses	121	-	-	43	28	28
Current Income Taxes Payable	-	3,265	2,627	3,980	3,620	3,938
Other Current Liabilities	2,339	670	790	563	660	870
Total Current Liabilities	3,963	6,671	5,802	7,308	7,294	7,585
Long-Term Deferred Tax Liabilities	-	-	22	-	-	189
Other Long-Term Liabilities	2	62	64	70	78	25
Total Liabilities	3,965	6,733	5,888	7,378	7,372	7,799
Common Stock	1,728	1,728	1,728	1,728	1,728	1,728
Additional Paid-In Capital	1,224	1,224	1,211	1,210	1,168	1,164
Retained Earnings	22,232	21,174	19,765	18,110	14,017	12,113
Treasury Stock	-11,499	-11,517	-520	-521	-526	-529
Comprehensive Income & Other	300	250	279	292	177	199
Shareholders' Equity	13,985	12,859	22,463	20,819	16,564	14,675
Total Liabilities & Equity	17,950	19,592	28,351	28,197	23,936	22,474
Net Cash (Debt)	11,443	11,775	21,534	20,184	15,498	11,422
Net Cash Growth	3.68%	-45.32%	6.69%	30.24%	35.69%	45.28%
Net Cash Per Share	528.28	466.89	665.86	624.04	479.29	353.26
Filing Date Shares Outstanding	21.68	21.66	32.34	32.34	32.32	34.47
Total Common Shares Outstanding	21.68	21.66	32.34	32.34	32.32	32.31
Working Capital	11,319	10,971	20,863	18,814	14,725	10,077
Book Value Per Share	645.17	593.65	694.64	643.81	512.57	454.26
Tangible Book Value	13,124	11,936	21,591	19,791	15,438	10,839
Tangible Book Value Per Share	605.45	551.04	667.67	612.02	477.73	335.52

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.