Dear Life Co.,Ltd. (TYO:3245)

Dear Life Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020
Cash & Equivalents	14,619	18,653	21,882	19,707	14,541	12,965
Short-Term Investments	160	36	10	145	53	507
Cash & Short-Term Investments	14,779	18,689	21,892	19,852	14,594	13,472
Cash Growth	13.88%	-14.63%	10.28%	36.03%	8.33%	36.91%
Receivables	422	398	395	393	390	27
Inventory	41,020	24,783	16,354	13,085	9,915	10,043
Other Current Assets	1,238	1,044	863	755	807	335
Total Current Assets	57,459	44,914	39,504	34,085	25,706	23,877
Property, Plant & Equipment	181	195	185	226	78	35
Long-Term Investments	1,588	1,348	1,247	1,250	1,114	1,146
Goodwill	250	302	407	512	617	-
Other Intangible Assets	8	10	6	4	3	-
Long-Term Deferred Tax Assets	-	293	363	378	219	33
Other Long-Term Assets	2	1	2	2	1	1
Total Assets	59,488	47,063	41,714	36,457	27,738	25,092
Accounts Payable	366	357	606	202	124	813
Short-Term Debt	600	1,065	500	100	220	-
Current Portion of Long-Term Debt	3,485	2,546	994	1,179	1,491	759
Current Income Taxes Payable	598	1,361	1,737	1,796	1,423	745
Other Current Liabilities	1,063	1,134	1,161	1,149	684	874
Total Current Liabilities	6,112	6,463	4,998	4,426	3,942	3,191
Long-Term Debt	28,463	15,239	12,370	10,572	8,104	8,069
Long-Term Deferred Tax Liabilities	25	-	1	97	-	-
Other Long-Term Liabilities	313	287	183	104	82	50
Total Liabilities	34,913	21,989	17,552	15,199	12,128	11,310
Common Stock	4,125	4,125	4,125	3,911	3,126	3,122
Additional Paid-In Capital	4,986	4,941	4,911	4,674	3,779	3,829
Retained Earnings	15,844	16,484	15,118	12,709	9,642	7,692
Treasury Stock	-854	-923	-375	-429	-1,338	-862
Comprehensive Income & Other	76	64	1	2	1	1
Total Common Equity	24,177	24,691	23,780	20,867	15,210	13,782
Minority Interest	398	383	382	391	400	-
Shareholders' Equity	24,575	25,074	24,162	21,258	15,610	13,782
Total Liabilities & Equity	59,488	47,063	41,714	36,457	27,738	25,092
Total Debt	32,548	18,850	13,864	11,851	9,815	8,828
Net Cash (Debt)	-17,769	-161	8,028	8,001	4,779	4,644
Net Cash Growth	-	-	0.34%	67.42%	2.91%	-
Net Cash Per Share	-407.66	-3.68	182.65	196.37	125.19	119.60
Filing Date Shares Outstanding	43.52	43.43	43.67	43.89	37.79	38.71
Total Common Shares Outstanding	43.52	43.43	44.01	43.06	37.75	38.81
Working Capital	51,347	38,451	34,506	29,659	21,764	20,686
Book Value Per Share	555.57	568.58	540.29	484.55	402.96	355.12
Tangible Book Value	23,919	24,379	23,367	20,351	14,590	13,782
Tangible Book Value Per Share	549.64	561.40	530.90	472.57	386.53	355.12

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