Eltes Balance Sheet

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

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Cash & Equivalents	1,826	2,517	1,556	1,656	1,266
Cash & Short-Term Investments	1,826	2,517	1,556	1,656	1,266
Cash Growth	-27.45%	61.76%	-6.04%	30.81%	18.87%
Accounts Receivable	1,497	1,140	1,206	622	427
Receivables	1,497	1,140	1,206	622	427
Inventory	799	260	-	-	-
Other Current Assets	210	150	164	231	90
Total Current Assets	4,332	4,067	2,926	2,509	1,783
Property, Plant & Equipment	108	152	59	39	34
Long-Term Investments	617	557	677	629	339
Goodwill	1,608	1,877	2,603	2,576	230
Other Intangible Assets	249	419	248	121	53
Long-Term Deferred Tax Assets	218	310	383	124	30
Other Long-Term Assets	1	1	2	2	1
Total Assets	7,133	7,383	6,898	6,000	2,470
Accounts Payable	302	174	159	70	52
Accrued Expenses	90	88	75	31	2
Short-Term Debt	598	699	541	100	-
Current Portion of Long-Term Debt	1,389	1,246	693	455	93
Current Income Taxes Payable	434	448	168	314	142
Other Current Liabilities	559	424	403	369	143
Total Current Liabilities	3,372	3,079	2,039	1,339	432
Long-Term Debt	1,725	2,266	2,091	2,157	638
Other Long-Term Liabilities	160	170	159	171	1
Total Liabilities	5,257	5,515	4,289	3,667	1,071
Common Stock	1,270	1,223	1,223	1,217	814
Additional Paid-In Capital	1,487	1,396	1,284	1,268	791
Retained Earnings	-982	-809	50	-206	-251
Comprehensive Income & Other	67	33	52	54	45
Total Common Equity	1,842	1,843	2,609	2,333	1,399
Minority Interest	34	25	-	-	-
Shareholders' Equity	1,876	1,868	2,609	2,333	1,399
Total Liabilities & Equity	7,133	7,383	6,898	6,000	2,470
Total Debt	3,712	4,211	3,325	2,712	731
Net Cash (Debt)	-1,886	-1,694	-1,769	-1,056	535
Net Cash Growth	-	-	-	-	104.20%
Net Cash Per Share	-307.49	-280.78	-292.93	-179.90	102.06
Filing Date Shares Outstanding	6.18	6.03	6.03	6.05	6.05
Total Common Shares Outstanding	6.18	6.03	6.03	6.03	5.23
Working Capital	960	988	887	1,170	1,351
Book Value Per Share	297.94	305.47	432.44	387.17	267.72
Tangible Book Value	-15	-453	-242	-364	1,116
Tangible Book Value Per Share	-2.43	-75.08	-40.11	-60.41	213.56

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