BENEFIT JAPAN Co., Ltd. (TYO:3934)

BENEFIT JAPAN Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	3,745	4,229	3,132	2,622	2,824	1,415
Cash & Short-Term Investments	3,745	4,229	3,132	2,622	2,824	1,415
Cash Growth	9.34%	35.03%	19.45%	-7.15%	99.58%	21.56%
Receivables	6,826	6,226	6,622	6,039	6,053	6,300
Inventory	599	361	338	543	392	276
Other Current Assets	168	229	86	105	80	39
Total Current Assets	11,338	11,045	10,178	9,309	9,349	8,030
Property, Plant & Equipment	188	182	257	241	75	50
Long-Term Investments	537	232	254	244	191	145
Goodwill	191	20	91	109	182	255
Other Intangible Assets	182	158	108	94	68	54
Long-Term Deferred Tax Assets	-	178	269	139	152	127
Other Long-Term Assets	2	2	1	2	1	2
Total Assets	12,438	11,861	11,202	10,182	10,062	8,707
Accounts Payable	326	306	264	255	268	237
Accrued Expenses	136	107	139	87	99	91
Short-Term Debt	300	400	850	800	2,000	1,800
Current Portion of Long-Term Debt	290	290	321	349	60	60
Current Portion of Leases	2	2	2	-	-	-
Current Income Taxes Payable	1,401	1,007	1,226	857	1,054	1,034
Other Current Liabilities	638	437	517	215	281	203
Total Current Liabilities	3,093	2,549	3,319	2,563	3,762	3,425
Long-Term Debt	1,140	1,285	581	895	90	150
Long-Term Leases	2	4	6	-	1	1
Other Long-Term Liabilities	80	83	50	54	54	23
Total Liabilities	4,315	3,921	3,956	3,512	3,907	3,599
Common Stock	664	658	656	652	648	625
Additional Paid-In Capital	287	281	280	275	271	249
Retained Earnings	7,315	7,137	6,424	5,743	5,235	4,233
Treasury Stock	-159	-152	-116	-	-	-
Comprehensive Income & Other	16	16	2	-	1	1
Shareholders' Equity	8,123	7,940	7,246	6,670	6,155	5,108
Total Liabilities & Equity	12,438	11,861	11,202	10,182	10,062	8,707
Total Debt	1,734	1,981	1,760	2,044	2,151	2,011
Net Cash (Debt)	2,011	2,248	1,372	578	673	-596
Net Cash Growth	54.81%	63.85%	137.37%	-14.12%	-	-
Net Cash Per Share	341.34	381.48	230.47	96.44	112.46	-99.93
Filing Date Shares Outstanding	5.87	5.87	5.89	5.96	5.95	5.92
Total Common Shares Outstanding	5.87	5.87	5.89	5.96	5.95	5.92
Working Capital	8,245	8,496	6,859	6,746	5,587	4,605
Book Value Per Share	1383.04	1351.93	1230.12	1119.02	1034.85	863.13
Tangible Book Value	7,750	7,762	7,047	6,467	5,905	4,799
Tangible Book Value Per Share	1319.53	1321.62	1196.33	1084.97	992.82	810.91

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