OPTiM Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	3,005	1,734	1,902	1,440	979
Cash & Short-Term Investments	3,005	1,734	1,902	1,440	979
Cash Growth	73.30%	-8.83%	32.08%	47.09%	-32.62%
Receivables	1,952	3,485	2,491	2,101	2,277
Inventory	1,818	76	58	59	94
Other Current Assets	287	181	148	148	182
Total Current Assets	7,062	5,476	4,599	3,748	3,532
Property, Plant & Equipment	370	399	440	456	404
Long-Term Investments	849	1,353	1,121	1,204	1,277
Other Intangible Assets	3,854	3,608	3,074	2,409	1,660
Long-Term Deferred Tax Assets	296	257	327	399	512
Other Long-Term Assets	-	1	1	3	2
Total Assets	12,431	11,094	9,562	8,219	7,387
Accounts Payable	280	823	335	512	599
Accrued Expenses	292	257	246	242	164
Short-Term Debt	1,250	-	314	314	514
Current Income Taxes Payable	568	804	657	335	88
Other Current Liabilities	522	550	528	488	635
Total Current Liabilities	2,912	2,434	2,080	1,891	2,000
Other Long-Term Liabilities	142	142	141	140	140
Total Liabilities	3,054	2,576	2,221	2,031	2,140
Common Stock	445	445	444	444	444
Additional Paid-In Capital	423	729	728	728	728
Retained Earnings	8,480	7,366	6,188	5,016	4,054
Treasury Stock	-51	-75	-75	-75	-75
Comprehensive Income & Other	-11	-39	-36	-16	5
Total Common Equity	9,286	8,426	7,249	6,097	5,156
Minority Interest	91	92	92	91	91
Shareholders' Equity	9,377	8,518	7,341	6,188	5,247
Total Liabilities & Equity	12,431	11,094	9,562	8,219	7,387
Total Debt	1,250	-	314	314	514
Net Cash (Debt)	1,755	1,734	1,588	1,126	465
Net Cash Growth	1.21%	9.19%	41.03%	142.15%	-67.62%
Net Cash Per Share	31.89	31.33	28.65	20.31	8.39
Filing Date Shares Outstanding	54.81	55.1	55.07	55.05	55.05
Total Common Shares Outstanding	54.81	55.1	55.07	55.05	55.05
Working Capital	4,150	3,042	2,519	1,857	1,532
Book Value Per Share	169.42	152.93	131.64	110.75	93.66
Tangible Book Value	5,432	4,818	4,175	3,688	3,496
Tangible Book Value Per Share	99.11	87.44	75.82	66.99	63.51

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