BENEFIT JAPAN 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	3,492	4,229	3,132	2,622	2,824
Cash & Short-Term Investments	3,492	4,229	3,132	2,622	2,824
Cash Growth	-17.43%	35.03%	19.45%	-7.15%	99.58%
Receivables	8,596	6,226	6,622	6,039	6,053
Inventory	843	361	338	543	392
Other Current Assets	164	229	86	105	80
Total Current Assets	13,095	11,045	10,178	9,309	9,349
Property, Plant & Equipment	248	182	257	241	75
Long-Term Investments	270	232	254	244	191
Goodwill	169	20	91	109	182
Other Intangible Assets	189	158	108	94	68
Long-Term Deferred Tax Assets	318	178	269	139	152
Other Long-Term Assets	1	2	1	2	1
Total Assets	14,334	11,861	11,202	10,182	10,062
Accounts Payable	397	306	264	255	268
Accrued Expenses	204	107	139	87	99
Short-Term Debt	750	400	850	800	2,000
Current Portion of Long-Term Debt	215	290	321	349	60
Current Portion of Leases	6	2	2	-	-
Current Income Taxes Payable	2,045	1,007	1,226	857	1,054
Other Current Liabilities	799	437	517	215	281
Total Current Liabilities	4,416	2,549	3,319	2,563	3,762
Long-Term Debt	1,070	1,285	581	895	90
Long-Term Leases	17	4	6	-	1
Other Long-Term Liabilities	93	83	50	54	54
Total Liabilities	5,596	3,921	3,956	3,512	3,907
Common Stock	680	658	656	652	648
Additional Paid-In Capital	303	281	280	275	271
Retained Earnings	7,880	7,137	6,424	5,743	5,235
Treasury Stock	-159	-152	-116	-	-
Comprehensive Income & Other	34	16	2	-	1
Shareholders' Equity	8,738	7,940	7,246	6,670	6,155
Total Liabilities & Equity	14,334	11,861	11,202	10,182	10,062
Total Debt	2,058	1,981	1,760	2,044	2,151
Net Cash (Debt)	1,434	2,248	1,372	578	673
Net Cash Growth	-36.21%	63.85%	137.37%	-14.12%	-
Net Cash Per Share	242.81	381.48	230.47	96.44	112.46
Filing Date Shares Outstanding	5.88	5.87	5.89	5.96	5.95
Total Common Shares Outstanding	5.88	5.87	5.89	5.96	5.95
Working Capital	8,679	8,496	6,859	6,746	5,587
Book Value Per Share	1486.95	1351.93	1230.12	1119.02	1034.85
Tangible Book Value	8,380	7,762	7,047	6,467	5,905
Tangible Book Value Per Share	1426.03	1321.62	1196.33	1084.97	992.82

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