Star seeds Balance Sheet

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

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 31, 2026	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	1,077	1,832	281	349	477	701
Cash & Short-Term Investments	1,077	1,832	281	349	477	701
Cash Growth	103.21%	551.96%	-19.48%	-26.83%	-31.95%	-48.98%
Accounts Receivable	1,486	1,450	345	184	225	135
Other Receivables	62	465	-	-	-	14
Receivables	1,548	1,915	345	184	225	149
Inventory	619	1,197	767	807	954	546
Prepaid Expenses	-	-	-	-	-	17
Other Current Assets	2,362	526	134	69	93	136
Total Current Assets	5,606	5,470	1,527	1,409	1,749	1,549
Property, Plant & Equipment	710	507	84	2	5	-
Long-Term Investments	444	444	600	487	596	494
Goodwill	2	15	38	-	76	-
Other Intangible Assets	9	9	13	-	1	-
Long-Term Deferred Tax Assets	35	24	-	-	-	-
Other Long-Term Assets	2	1	1	1	1	2
Total Assets	6,808	6,470	2,263	1,899	2,428	2,045
Accounts Payable	1,195	1,181	260	175	186	117
Accrued Expenses	184	185	142	136	193	129
Short-Term Debt	500	500	256	243	257	-
Current Portion of Long-Term Debt	6	6	216	193	206	12
Current Portion of Leases	-	-	-	-	-	2
Current Income Taxes Payable	91	107	72	44	25	298
Other Current Liabilities	1,711	1,325	103	65	188	47
Total Current Liabilities	3,687	3,304	1,049	856	1,055	605
Long-Term Debt	29	30	252	111	120	35
Long-Term Leases	-	-	-	-	-	5
Pension & Post-Retirement Benefits	-	-	4	-	33	2
Other Long-Term Liabilities	285	300	371	449	370	246
Total Liabilities	4,001	3,634	1,676	1,416	1,578	893
Common Stock	1,487	1,422	325	50	50	50
Additional Paid-In Capital	1,356	1,291	709	899	899	899
Retained Earnings	-133	43	-531	-465	-132	169
Comprehensive Income & Other	1	4	68	-1	33	34
Total Common Equity	2,711	2,760	571	483	850	1,152
Minority Interest	96	76	16	-	-	-
Shareholders' Equity	2,807	2,836	587	483	850	1,152
Total Liabilities & Equity	6,808	6,470	2,263	1,899	2,428	2,045
Total Debt	535	536	724	547	583	54
Net Cash (Debt)	542	1,296	-443	-198	-106	647
Net Cash Growth	942.31%	-	-	-	-	1021.32%
Net Cash Per Share	72.88	202.38	-109.49	-68.69	-36.77	224.44
Filing Date Shares Outstanding	8.63	8.63	4.81	4	2.88	2.88
Total Common Shares Outstanding	8.63	8.38	4.19	2.88	2.88	2.88
Working Capital	1,919	2,166	478	553	694	944
Book Value Per Share	314.10	329.40	136.26	167.55	294.86	399.62
Tangible Book Value	2,700	2,736	520	483	773	1,152
Tangible Book Value Per Share	312.83	326.53	124.09	167.55	268.15	399.62