OPTiM Balance Sheet

Financials in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	2,488	1,734	1,902	1,440	979	1,453
Cash & Short-Term Investments	2,488	1,734	1,902	1,440	979	1,453
Cash Growth	5.68%	-8.83%	32.08%	47.09%	-32.62%	15.04%
Receivables	1,574	3,485	2,491	2,101	2,277	1,807
Inventory	2,723	76	58	59	94	101
Other Current Assets	340	181	148	148	182	154
Total Current Assets	7,125	5,476	4,599	3,748	3,532	3,515
Property, Plant & Equipment	411	399	440	456	404	253
Long-Term Investments	1,126	1,353	1,121	1,204	1,277	1,024
Other Intangible Assets	3,849	3,608	3,074	2,409	1,660	819
Long-Term Deferred Tax Assets	246	257	327	399	512	636
Other Long-Term Assets	2	1	1	3	2	1
Total Assets	12,759	11,094	9,562	8,219	7,387	6,248
Accounts Payable	236	823	335	512	599	612
Accrued Expenses	250	257	246	242	164	158
Short-Term Debt	2,000	-	314	314	514	17
Current Income Taxes Payable	203	804	657	335	88	531
Other Current Liabilities	774	550	528	488	635	513
Total Current Liabilities	3,463	2,434	2,080	1,891	2,000	1,831
Other Long-Term Liabilities	142	142	141	140	140	63
Total Liabilities	3,605	2,576	2,221	2,031	2,140	1,894
Common Stock	445	445	444	444	444	443
Additional Paid-In Capital	729	729	728	728	728	727
Retained Earnings	7,963	7,366	6,188	5,016	4,054	3,110
Treasury Stock	-75	-75	-75	-75	-75	-75
Comprehensive Income & Other	1	-39	-36	-16	5	53
Total Common Equity	9,063	8,426	7,249	6,097	5,156	4,258
Minority Interest	91	92	92	91	91	96
Shareholders' Equity	9,154	8,518	7,341	6,188	5,247	4,354
Total Liabilities & Equity	12,759	11,094	9,562	8,219	7,387	6,248
Total Debt	2,000	-	314	314	514	17
Net Cash (Debt)	488	1,734	1,588	1,126	465	1,436
Net Cash Growth	-79.14%	9.19%	41.03%	142.15%	-67.62%	13.70%
Net Cash Per Share	8.72	31.33	28.65	20.31	8.39	25.90
Filing Date Shares Outstanding	55.1	55.1	55.07	55.05	55.05	55.04
Total Common Shares Outstanding	55.1	55.1	55.07	55.05	55.05	55.04
Working Capital	3,662	3,042	2,519	1,857	1,532	1,684
Book Value Per Share	164.49	152.93	131.64	110.75	93.66	77.36
Tangible Book Value	5,214	4,818	4,175	3,688	3,496	3,439
Tangible Book Value Per Share	94.63	87.44	75.82	66.99	63.51	62.48

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