Billing System Corporation (TYO:3623)

Billing System Balance Sheet

Financials in millions JPY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	26,799	23,803	19,576	13,578	14,882	8,792
Cash & Short-Term Investments	26,799	23,803	19,576	13,578	14,882	8,792
Cash Growth	24.57%	21.59%	44.17%	-8.76%	69.27%	25.53%
Accounts Receivable	443	456	376	334	283	376
Receivables	443	456	376	335	284	378
Inventory	87	82	90	40	45	67
Other Current Assets	1,160	1,218	857	834	544	516
Total Current Assets	28,489	25,559	20,899	14,787	15,755	9,753
Property, Plant & Equipment	90	101	119	34	48	23
Long-Term Investments	212	122	132	218	92	81
Other Intangible Assets	137	131	113	89	103	106
Long-Term Deferred Tax Assets	-	40	27	33	24	32
Other Long-Term Assets	1	1	1	-	1	2
Total Assets	28,929	25,954	21,291	15,161	16,023	9,997
Accounts Payable	274	262	203	144	87	113
Current Income Taxes Payable	49	284	123	178	159	127
Other Current Liabilities	25,385	22,391	18,275	12,406	13,675	7,733
Total Current Liabilities	25,758	22,937	18,601	12,728	13,921	7,973
Other Long-Term Liabilities	34	59	77	70	8	8
Total Liabilities	25,792	22,996	18,678	12,798	13,929	7,981
Common Stock	1,237	1,237	1,237	1,237	1,237	1,237
Additional Paid-In Capital	83	83	83	83	83	83
Retained Earnings	1,790	1,659	1,328	1,090	830	662
Treasury Stock	-148	-148	-148	-148	-148	-48
Comprehensive Income & Other	37	1	1	1	1	1
Total Common Equity	2,999	2,832	2,501	2,263	2,003	1,935
Minority Interest	138	126	112	100	91	81
Shareholders' Equity	3,137	2,958	2,613	2,363	2,094	2,016
Total Liabilities & Equity	28,929	25,954	21,291	15,161	16,023	9,997
Net Cash (Debt)	26,799	23,803	19,576	13,578	14,882	8,792
Net Cash Growth	28.70%	21.59%	44.17%	-8.76%	69.27%	25.98%
Net Cash Per Share	4260.99	3784.62	3112.53	2158.86	2338.03	1379.28
Filing Date Shares Outstanding	6.29	6.29	6.29	6.29	6.29	6.37
Total Common Shares Outstanding	6.29	6.29	6.29	6.29	6.29	6.37
Working Capital	2,731	2,622	2,298	2,059	1,834	1,780
Book Value Per Share	476.84	450.28	397.65	359.81	318.47	303.56
Tangible Book Value	2,862	2,701	2,388	2,174	1,900	1,829
Tangible Book Value Per Share	455.05	429.45	379.69	345.66	302.09	286.93

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.