CELSYS Balance Sheet

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	4,716	5,390	5,601	6,780	5,725	2,923
Cash & Short-Term Investments	4,716	5,390	5,601	6,780	5,725	2,923
Cash Growth	-13.28%	-3.77%	-17.39%	18.43%	95.86%	53.44%
Accounts Receivable	290.54	359	339	350	363	471
Other Receivables	297.75	307	526	711	299	303
Receivables	588.29	666	865	1,061	662	774
Inventory	131.34	161	82	89	54	59
Other Current Assets	209.21	143	381	333	132	110
Total Current Assets	5,755	6,360	6,929	8,263	6,573	3,866
Property, Plant & Equipment	160.37	145	176	211	210	209
Long-Term Investments	606.09	795	161	165	206	206
Other Intangible Assets	1,228	1,052	1,052	1,453	1,278	1,294
Long-Term Deferred Tax Assets	77.76	77	231	63	76	63
Other Long-Term Assets	131.37	2	2	1	1	-
Total Assets	7,958	8,431	8,551	10,156	8,344	5,638
Accounts Payable	134.23	165	131	130	121	120
Accrued Expenses	187.87	138	148	272	223	233
Current Income Taxes Payable	211.48	888	157	236	326	424
Other Current Liabilities	1,630	1,297	996	880	734	518
Total Current Liabilities	2,164	2,488	1,432	1,518	1,404	1,295
Pension & Post-Retirement Benefits	541.19	501	437	380	361	318
Other Long-Term Liabilities	31.7	24	24	35	4	6
Total Liabilities	2,737	3,013	1,893	1,933	1,769	1,619
Common Stock	10	10	3,076	3,076	2,275	1,495
Additional Paid-In Capital	6,398	5,670	2,627	2,555	1,754	974
Retained Earnings	4,060	4,613	3,977	3,630	2,676	1,535
Treasury Stock	-5,463	-4,678	-3,186	-1,186	-186	-3
Comprehensive Income & Other	216.91	-197	91	148	56	18
Total Common Equity	5,222	5,418	6,585	8,223	6,575	4,019
Minority Interest	-	-	73	-	-	-
Shareholders' Equity	5,222	5,418	6,658	8,223	6,575	4,019
Total Liabilities & Equity	7,958	8,431	8,551	10,156	8,344	5,638
Net Cash (Debt)	4,716	5,390	5,601	6,780	5,725	2,923
Net Cash Growth	-13.28%	-3.77%	-17.39%	18.43%	95.86%	53.44%
Net Cash Per Share	153.39	170.44	165.10	190.81	172.50	89.64
Filing Date Shares Outstanding	30.33	30.48	32.44	34.95	34.22	32.62
Total Common Shares Outstanding	30.33	30.89	32.44	34.95	34.22	32.62
Working Capital	3,591	3,872	5,497	6,745	5,169	2,571
Book Value Per Share	172.14	175.42	202.97	235.30	192.13	123.19
Tangible Book Value	3,994	4,366	5,533	6,770	5,297	2,725
Tangible Book Value Per Share	131.67	141.36	170.54	193.72	154.79	83.53

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