Signpost 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	1,807	1,718	1,390	1,326	1,342
Cash & Short-Term Investments	1,807	1,718	1,390	1,326	1,342
Cash Growth	5.18%	23.60%	4.83%	-1.19%	19.71%
Accounts Receivable	388	293	347	313	278
Receivables	388	293	347	313	278
Inventory	6	6	23	25	18
Prepaid Expenses	20	35	23	29	43
Other Current Assets	114	124	175	101	18
Total Current Assets	2,335	2,176	1,958	1,794	1,699
Property, Plant & Equipment	3	3	-	-	-
Long-Term Investments	600	598	586	601	600
Long-Term Deferred Tax Assets	105	119	56	-	-
Other Long-Term Assets	-	1	1	-	1
Total Assets	3,043	2,897	2,601	2,395	2,300
Accounts Payable	162	128	162	160	152
Accrued Expenses	207	168	170	150	137
Short-Term Debt	-	6	-	-	-
Current Portion of Long-Term Debt	168	147	164	154	94
Current Income Taxes Payable	79	112	84	99	97
Other Current Liabilities	31	21	14	14	13
Total Current Liabilities	647	582	594	577	493
Long-Term Debt	324	357	320	284	168
Pension & Post-Retirement Benefits	183	146	132	104	85
Other Long-Term Liabilities	10	9	10	14	15
Total Liabilities	1,164	1,094	1,056	979	761
Common Stock	60	60	60	1,181	1,176
Additional Paid-In Capital	1,358	1,357	1,357	1,100	1,095
Retained Earnings	462	385	128	-863	-731
Comprehensive Income & Other	-1	1	-	-2	-1
Shareholders' Equity	1,879	1,803	1,545	1,416	1,539
Total Liabilities & Equity	3,043	2,897	2,601	2,395	2,300
Total Debt	492	510	484	438	262
Net Cash (Debt)	1,315	1,208	906	888	1,080
Net Cash Growth	8.86%	33.33%	2.03%	-17.78%	45.75%
Net Cash Per Share	102.80	94.38	70.87	69.51	85.42
Filing Date Shares Outstanding	12.79	12.79	12.78	12.78	12.73
Total Common Shares Outstanding	12.79	12.79	12.78	12.78	12.73
Working Capital	1,688	1,594	1,364	1,217	1,206
Book Value Per Share	146.87	140.97	120.85	110.82	120.86
Tangible Book Value	1,879	1,803	1,545	1,416	1,539
Tangible Book Value Per Share	146.87	140.97	120.85	110.82	120.86
Order Backlog	723	565	877	616	525