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

Dear Life Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Cash & Equivalents	27,104	18,653	21,882	19,707	14,541
Short-Term Investments	312	36	10	145	53
Cash & Short-Term Investments	27,416	18,689	21,892	19,852	14,594
Cash Growth	46.70%	-14.63%	10.28%	36.03%	8.33%
Receivables	410	398	395	393	390
Inventory	16,800	24,783	16,354	13,085	9,915
Other Current Assets	726	1,044	863	755	807
Total Current Assets	45,352	44,914	39,504	34,085	25,706
Property, Plant & Equipment	157	195	185	226	78
Long-Term Investments	1,419	1,348	1,247	1,250	1,114
Goodwill	164	302	407	512	617
Other Intangible Assets	7	10	6	4	3
Long-Term Deferred Tax Assets	275	293	363	378	219
Other Long-Term Assets	2	1	2	2	1
Total Assets	47,376	47,063	41,714	36,457	27,738
Accounts Payable	317	357	606	202	124
Short-Term Debt	300	1,065	500	100	220
Current Portion of Long-Term Debt	2,331	2,546	994	1,179	1,491
Current Income Taxes Payable	1,854	1,361	1,737	1,796	1,423
Other Current Liabilities	1,382	1,134	1,161	1,149	684
Total Current Liabilities	6,184	6,463	4,998	4,426	3,942
Long-Term Debt	12,535	15,239	12,370	10,572	8,104
Long-Term Deferred Tax Liabilities	-	-	1	97	-
Other Long-Term Liabilities	167	287	183	104	82
Total Liabilities	18,886	21,989	17,552	15,199	12,128
Common Stock	4,125	4,125	4,125	3,911	3,126
Additional Paid-In Capital	4,986	4,941	4,911	4,674	3,779
Retained Earnings	19,763	16,484	15,118	12,709	9,642
Treasury Stock	-854	-923	-375	-429	-1,338
Comprehensive Income & Other	75	64	1	2	1
Total Common Equity	28,095	24,691	23,780	20,867	15,210
Minority Interest	395	383	382	391	400
Shareholders' Equity	28,490	25,074	24,162	21,258	15,610
Total Liabilities & Equity	47,376	47,063	41,714	36,457	27,738
Total Debt	15,166	18,850	13,864	11,851	9,815
Net Cash (Debt)	12,250	-161	8,028	8,001	4,779
Net Cash Growth	-	-	0.34%	67.42%	2.91%
Net Cash Per Share	281.62	-3.68	182.65	196.37	125.19
Filing Date Shares Outstanding	49.52	43.43	43.67	43.89	37.79
Total Common Shares Outstanding	43.52	43.43	44.01	43.06	37.75
Working Capital	39,168	38,451	34,506	29,659	21,764
Book Value Per Share	645.61	568.58	540.29	484.55	402.96
Tangible Book Value	27,924	24,379	23,367	20,351	14,590
Tangible Book Value Per Share	641.68	561.40	530.90	472.57	386.53

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