Billing System Corporation (TYO:3623)

Billing System Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	39,571	27,819	23,803	19,576	13,578	14,882
Cash & Short-Term Investments	39,571	27,819	23,803	19,576	13,578	14,882
Cash Growth	22.46%	16.87%	21.59%	44.17%	-8.76%	69.27%
Accounts Receivable	579	536	456	376	334	283
Receivables	579	536	456	376	335	284
Inventory	75	99	82	90	40	45
Other Current Assets	1,156	1,286	1,218	857	834	544
Total Current Assets	41,381	29,740	25,559	20,899	14,787	15,755
Property, Plant & Equipment	81	87	101	119	34	48
Long-Term Investments	231	172	122	132	218	92
Other Intangible Assets	99	89	131	113	89	103
Long-Term Deferred Tax Assets	-	58	40	27	33	24
Other Long-Term Assets	2	-	1	1	-	1
Total Assets	41,794	30,146	25,954	21,291	15,161	16,023

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	288	280	262	203	144	87
Current Income Taxes Payable	168	188	284	123	178	159
Other Current Liabilities	37,881	26,360	22,391	18,275	12,406	13,675
Total Current Liabilities	38,420	26,828	22,937	18,601	12,728	13,921
Other Long-Term Liabilities	35	42	59	77	70	8
Total Liabilities	38,455	26,870	22,996	18,678	12,798	13,929

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	1,237	1,237	1,237	1,237	1,237	1,237
Additional Paid-In Capital	86	83	83	83	83	83
Retained Earnings	2,047	1,926	1,659	1,328	1,090	830
Treasury Stock	-214	-148	-148	-148	-148	-148
Comprehensive Income & Other	34	34	1	1	1	1
Total Common Equity	3,190	3,132	2,832	2,501	2,263	2,003
Minority Interest	149	144	126	112	100	91
Shareholders' Equity	3,339	3,276	2,958	2,613	2,363	2,094
Total Liabilities & Equity	41,794	30,146	25,954	21,291	15,161	16,023

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Cash (Debt)	39,571	27,819	23,803	19,576	13,578	14,882
Net Cash Growth	25.73%	16.87%	21.59%	44.17%	-8.76%	69.27%
Net Cash Per Share	6311.47	4423.17	3784.62	3112.53	2158.86	2338.03
Filing Date Shares Outstanding	6.23	6.25	6.29	6.29	6.29	6.29
Total Common Shares Outstanding	6.23	6.29	6.29	6.29	6.29	6.29
Working Capital	2,961	2,912	2,622	2,298	2,059	1,834
Book Value Per Share	511.71	497.98	450.28	397.65	359.81	318.47
Tangible Book Value	3,091	3,043	2,701	2,388	2,174	1,900
Tangible Book Value Per Share	495.83	483.83	429.45	379.69	345.66	302.09

Data Source: S&P Global Market Intelligence Last updated: Aug 13, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 14, 2026

Data Sources Report a data error