Yappli Balance Sheet

Financials in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	2,204	1,959	1,507	1,650	1,867
Cash & Short-Term Investments	2,204	1,959	1,507	1,650	1,867
Cash Growth	12.51%	29.99%	-8.67%	-11.62%	-7.76%
Receivables	735	651	536	520	444
Inventory	35	21	33	15	18
Prepaid Expenses	307	147	149	164	125
Other Current Assets	2	33	4	94	12
Total Current Assets	3,283	2,811	2,229	2,443	2,466
Property, Plant & Equipment	103	116	121	136	181
Long-Term Investments	757	705	230	230	285
Goodwill	113	-	4	32	60
Other Intangible Assets	-	-	-	-	1
Long-Term Deferred Tax Assets	479	434	227	-	-
Other Long-Term Assets	1	1	3	2	2
Total Assets	4,736	4,067	2,814	2,843	2,995
Accounts Payable	32	33	15	29	37
Accrued Expenses	-	65	144	41	95
Current Portion of Long-Term Debt	232	227	118	125	104
Current Income Taxes Payable	396	321	384	368	282
Other Current Liabilities	181	98	118	142	106
Total Current Liabilities	841	744	779	705	624
Long-Term Debt	930	1,134	675	793	118
Long-Term Deferred Tax Liabilities	2	-	-	-	-
Other Long-Term Liabilities	3	2	1	2	2
Total Liabilities	1,776	1,880	1,455	1,500	744
Common Stock	58	51	2,606	2,561	2,544
Additional Paid-In Capital	1,317	1,309	2,606	2,561	2,544
Retained Earnings	1,593	748	-3,854	-3,780	-2,839
Treasury Stock	-150	-	-	-	-
Comprehensive Income & Other	126	79	1	1	2
Total Common Equity	2,944	2,187	1,359	1,343	2,251
Minority Interest	16	-	-	-	-
Shareholders' Equity	2,960	2,187	1,359	1,343	2,251
Total Liabilities & Equity	4,736	4,067	2,814	2,843	2,995
Total Debt	1,162	1,361	793	918	222
Net Cash (Debt)	1,042	598	714	732	1,645
Net Cash Growth	74.25%	-16.25%	-2.46%	-55.50%	2.75%
Net Cash Per Share	81.14	46.03	56.18	58.23	134.18
Filing Date Shares Outstanding	12.77	12.97	12.84	12.62	12.45
Total Common Shares Outstanding	12.77	12.97	12.84	12.62	12.45
Working Capital	2,442	2,067	1,450	1,738	1,842
Book Value Per Share	230.58	168.60	105.80	106.41	180.87
Tangible Book Value	2,831	2,187	1,355	1,311	2,190
Tangible Book Value Per Share	221.73	168.60	105.49	103.88	175.97

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