Sapeet Balance Sheet

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

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022
Cash & Equivalents	476	213.33	220.23	156.35	178.03
Cash & Short-Term Investments	476	213.33	220.23	156.35	178.03
Cash Growth	98.33%	-3.13%	40.85%	-12.18%	-
Accounts Receivable	154	144.29	94.5	61.43	36.13
Other Receivables	-	0.14	-	2.94	-
Receivables	154	144.42	94.5	64.37	36.13
Prepaid Expenses	17	19.73	14.21	9.84	8.76
Other Current Assets	6	0.14	1.49	3.12	3.35
Total Current Assets	653	377.62	330.43	233.68	226.27
Property, Plant & Equipment	25	20.86	15.3	6.65	0.04
Other Intangible Assets	172	146.93	82.01	-	-
Long-Term Deferred Tax Assets	42	28.83	-	-	-
Other Long-Term Assets	2	23.47	24.29	25.1	-
Total Assets	917	597.71	452.02	265.44	226.3
Accounts Payable	75	34.61	22.07	12.34	10.71
Accrued Expenses	9	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	52	0.53	5.71	0.18	0.18
Current Unearned Revenue	-	6.86	6.67	10.97	22.13
Other Current Liabilities	132	25.25	29.8	29.73	23.75
Total Current Liabilities	268	99.42	284.27	518.34	329.79
Long-Term Debt	-	-	-	-	2.08
Other Long-Term Liabilities	1	-	-	-	-0
Total Liabilities	269	99.42	284.27	518.34	331.87
Common Stock	27	10	232.86	8	8
Additional Paid-In Capital	732	715.2	232.35	7.5	7.5
Retained Earnings	-111	-227	-297.54	-268.48	-121.07
Comprehensive Income & Other	-	0.08	0.08	0.08	-
Shareholders' Equity	648	498.29	167.75	-252.9	-105.57
Total Liabilities & Equity	917	597.71	452.02	265.44	226.3
Total Debt	-	-	200	452.34	265.2
Net Cash (Debt)	476	213.33	20.23	-295.99	-87.17
Net Cash Growth	98.33%	954.61%	-	-	-
Net Cash Per Share	278.17	127.75	16.47	-266.39	-78.45
Filing Date Shares Outstanding	1.61	1.58	1.58	1.39	1.11
Total Common Shares Outstanding	1.61	1.58	1.39	1.39	1.11
Working Capital	385	278.2	46.16	-284.66	-103.53
Book Value Per Share	401.65	315.95	120.80	-182.11	-95.01
Tangible Book Value	476	351.36	85.74	-252.9	-105.57
Tangible Book Value Per Share	295.04	222.79	61.74	-182.11	-95.01
Machinery	-	25.6	16.88	7.7	1.05