BASE FOOD Balance Sheet

Financials in millions JPY. Fiscal year is March - February.

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Cash & Equivalents	1,887	1,983	1,430	2,296	837
Cash & Short-Term Investments	1,887	1,983	1,430	2,296	837
Cash Growth	-4.85%	38.67%	-37.72%	174.31%	189.62%
Accounts Receivable	777.61	775	781	561	342
Other Receivables	245.12	149	175	96	58
Receivables	1,023	924	956	657	400
Inventory	200.43	229	195	213	188
Prepaid Expenses	105.03	115	68	58	50
Other Current Assets	15.92	23	22	69	61
Total Current Assets	3,231	3,274	2,671	3,293	1,536
Property, Plant & Equipment	297.88	168	122	79	13
Long-Term Investments	-	336	435	236	38
Other Intangible Assets	10.72	4	4	1	-
Long-Term Deferred Tax Assets	70.21	67	43	-	-
Other Long-Term Assets	403.76	2	1	-	1
Total Assets	4,014	3,851	3,276	3,609	1,588
Accounts Payable	504.58	546	556	457	292
Accrued Expenses	182.89	183	121	137	96
Short-Term Debt	400	400	500	500	30
Current Portion of Long-Term Debt	152.77	166	-	30	-
Current Portion of Leases	1.42	1	1	-	-
Current Income Taxes Payable	3.28	720	846	579	481
Current Unearned Revenue	420.36	-	-	-	-
Other Current Liabilities	872.04	522	379	244	16
Total Current Liabilities	2,537	2,538	2,403	1,947	915
Long-Term Debt	83.36	236	-	-	30
Long-Term Leases	4.1	5	6	-	-
Other Long-Term Liabilities	33.25	36	25	24	1
Total Liabilities	2,658	2,815	2,434	1,971	946
Common Stock	38.2	1,174	1,132	1,102	100
Additional Paid-In Capital	1,082	2,112	2,070	2,040	1,038
Retained Earnings	262.37	-2,223	-2,332	-1,476	-468
Treasury Stock	-27.59	-27	-27	-27	-27
Comprehensive Income & Other	0.28	-	-1	-1	-1
Shareholders' Equity	1,356	1,036	842	1,638	642
Total Liabilities & Equity	4,014	3,851	3,276	3,609	1,588
Total Debt	641.65	808	507	530	60
Net Cash (Debt)	1,245	1,175	923	1,766	777
Net Cash Growth	5.98%	27.30%	-47.73%	127.28%	240.79%
Net Cash Per Share	23.25	22.19	18.14	44.55	31.14
Filing Date Shares Outstanding	53.39	52.96	51.75	49.33	24.95
Total Common Shares Outstanding	53.39	52.96	51.75	49.33	24.95
Working Capital	693.68	736	268	1,346	621
Book Value Per Share	25.39	19.56	16.27	33.20	25.73
Tangible Book Value	1,345	1,032	838	1,637	642
Tangible Book Value Per Share	25.19	19.49	16.19	33.18	25.73
Buildings	126.49	-	-	-	-
Machinery	180.26	-	-	-	-
Construction In Progress	102.94	-	-	-	-

Updated Feb 28, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.