Sapeet Balance Sheet

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

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022
Cash & Equivalents	213.33	220.23	156.35	178.03
Cash & Short-Term Investments	213.33	220.23	156.35	178.03
Cash Growth	-3.13%	40.85%	-12.18%	-
Accounts Receivable	144.29	94.5	61.43	36.13
Other Receivables	0.14	-	2.94	-
Receivables	144.42	94.5	64.37	36.13
Prepaid Expenses	19.73	14.21	9.84	8.76
Other Current Assets	0.14	1.49	3.12	3.35
Total Current Assets	377.62	330.43	233.68	226.27
Property, Plant & Equipment	20.86	15.3	6.65	0.04
Other Intangible Assets	146.93	82.01	-	-
Long-Term Deferred Tax Assets	28.83	-	-	-
Other Long-Term Assets	23.47	24.29	25.1	-
Total Assets	597.71	452.02	265.44	226.3
Accounts Payable	34.61	22.07	12.34	10.71
Accrued Expenses	32.18	20.03	12.78	9.9
Short-Term Debt	-	200	450	260
Current Portion of Long-Term Debt	-	-	2.34	3.12
Current Income Taxes Payable	0.53	5.71	0.18	0.18
Current Unearned Revenue	6.86	6.67	10.97	22.13
Other Current Liabilities	25.25	29.8	29.73	23.75
Total Current Liabilities	99.42	284.27	518.34	329.79
Long-Term Debt	-	-	-	2.08
Other Long-Term Liabilities	-	-	-	-0
Total Liabilities	99.42	284.27	518.34	331.87
Common Stock	10	232.86	8	8
Additional Paid-In Capital	715.2	232.35	7.5	7.5
Retained Earnings	-227	-297.54	-268.48	-121.07
Comprehensive Income & Other	0.08	0.08	0.08	-
Shareholders' Equity	498.29	167.75	-252.9	-105.57
Total Liabilities & Equity	597.71	452.02	265.44	226.3
Total Debt	-	200	452.34	265.2
Net Cash (Debt)	213.33	20.23	-295.99	-87.17
Net Cash Growth	954.61%	-	-	-
Net Cash Per Share	127.75	16.47	-266.39	-78.45
Filing Date Shares Outstanding	1.58	1.58	1.39	1.11
Total Common Shares Outstanding	1.58	1.39	1.39	1.11
Working Capital	278.2	46.16	-284.66	-103.53
Book Value Per Share	315.95	120.80	-182.11	-95.01
Tangible Book Value	351.36	85.74	-252.9	-105.57
Tangible Book Value Per Share	222.79	61.74	-182.11	-95.01
Machinery	25.6	16.88	7.7	1.05

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