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	Jun 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020
Cash & Equivalents	15,736	18,653	21,882	19,707	14,541	12,965
Short-Term Investments	413	36	10	145	53	507
Cash & Short-Term Investments	16,149	18,689	21,892	19,852	14,594	13,472
Cash Growth	4.18%	-14.63%	10.28%	36.03%	8.33%	36.91%
Receivables	463	398	395	393	390	27
Inventory	44,025	24,783	16,354	13,085	9,915	10,043
Other Current Assets	1,076	1,044	863	755	807	335
Total Current Assets	61,713	44,914	39,504	34,085	25,706	23,877
Property, Plant & Equipment	176	195	185	226	78	35
Long-Term Investments	1,645	1,348	1,247	1,250	1,114	1,146
Goodwill	224	302	407	512	617	-
Other Intangible Assets	7	10	6	4	3	-
Long-Term Deferred Tax Assets	-	293	363	378	219	33
Other Long-Term Assets	1	1	2	2	1	1
Total Assets	63,766	47,063	41,714	36,457	27,738	25,092
Accounts Payable	379	357	606	202	124	813
Short-Term Debt	1,100	1,065	500	100	220	-
Current Portion of Long-Term Debt	3,800	2,546	994	1,179	1,491	759
Current Income Taxes Payable	245	1,361	1,737	1,796	1,423	745
Other Current Liabilities	1,420	1,134	1,161	1,149	684	874
Total Current Liabilities	6,944	6,463	4,998	4,426	3,942	3,191
Long-Term Debt	31,236	15,239	12,370	10,572	8,104	8,069
Long-Term Deferred Tax Liabilities	28	-	1	97	-	-
Other Long-Term Liabilities	312	287	183	104	82	50
Total Liabilities	38,520	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	16,485	16,484	15,118	12,709	9,642	7,692
Treasury Stock	-854	-923	-375	-429	-1,338	-862
Comprehensive Income & Other	104	64	1	2	1	1
Total Common Equity	24,846	24,691	23,780	20,867	15,210	13,782
Minority Interest	400	383	382	391	400	-
Shareholders' Equity	25,246	25,074	24,162	21,258	15,610	13,782
Total Liabilities & Equity	63,766	47,063	41,714	36,457	27,738	25,092
Total Debt	36,136	18,850	13,864	11,851	9,815	8,828
Net Cash (Debt)	-19,987	-161	8,028	8,001	4,779	4,644
Net Cash Growth	-	-	0.34%	67.42%	2.91%	-
Net Cash Per Share	-459.15	-3.68	182.65	196.37	125.19	119.60
Filing Date Shares Outstanding	43.53	43.43	43.67	43.89	37.79	38.71
Total Common Shares Outstanding	43.53	43.43	44.01	43.06	37.75	38.81
Working Capital	54,769	38,451	34,506	29,659	21,764	20,686
Book Value Per Share	570.82	568.58	540.29	484.55	402.96	355.12
Tangible Book Value	24,615	24,379	23,367	20,351	14,590	13,782
Tangible Book Value Per Share	565.52	561.40	530.90	472.57	386.53	355.12

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