SpiderPlus & Co. 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	2,477	2,740	2,846	3,044	4,191
Short-Term Investments	-	-	-	-	5.5
Cash & Short-Term Investments	2,477	2,740	2,846	3,044	4,197
Cash Growth	-9.58%	-3.72%	-6.50%	-27.47%	-
Accounts Receivable	664.79	572	469	376	322.86
Other Receivables	-	-	-	22	62.45
Receivables	664.79	572	469	398	385.31
Inventory	-	-	-	-	64.79
Prepaid Expenses	-	-	96	93	58.12
Other Current Assets	114.84	83	10	7	3.81
Total Current Assets	3,257	3,395	3,421	3,542	4,709
Property, Plant & Equipment	210.93	227	251	266	72.55
Long-Term Investments	-	232	238	244	-
Other Intangible Assets	425.1	356	684	741	383.5
Long-Term Deferred Tax Assets	46.34	-	-	-	-
Other Long-Term Assets	222.95	1	2	1	261.53
Total Assets	4,162	4,211	4,596	4,794	5,426
Accounts Payable	226.58	-	-	1	228.98
Accrued Expenses	162.34	117	78	109	74.41
Short-Term Debt	500	500	250	100	100
Current Portion of Long-Term Debt	153.42	193	65	95	50.32
Current Portion of Leases	-	1	2	2	-
Current Income Taxes Payable	54.72	249	320	260	35.31
Current Unearned Revenue	110.35	-	-	-	7.51
Other Current Liabilities	100.63	157	302	287	274.4
Total Current Liabilities	1,308	1,217	1,017	854	770.93
Long-Term Debt	183.26	336	183	247	27.8
Long-Term Leases	-	-	2	4	-
Long-Term Deferred Tax Liabilities	-	2	1	-	2.03
Other Long-Term Liabilities	8.84	11	9	5	3.45
Total Liabilities	1,500	1,566	1,212	1,110	804.21
Common Stock	2,514	2,496	2,476	2,394	2,345
Additional Paid-In Capital	2,791	2,773	2,754	2,672	2,623
Retained Earnings	-2,635	-2,617	-1,846	-1,382	-346.05
Treasury Stock	-0.19	-	-	-	-0.13
Comprehensive Income & Other	-7.83	-7	-	-	0.6
Shareholders' Equity	2,662	2,645	3,384	3,684	4,622
Total Liabilities & Equity	4,162	4,211	4,596	4,794	5,426
Total Debt	836.68	1,030	502	448	178.12
Net Cash (Debt)	1,641	1,710	2,344	2,596	4,019
Net Cash Growth	-4.05%	-27.05%	-9.71%	-35.40%	-
Net Cash Per Share	46.40	48.57	67.36	76.96	125.82
Filing Date Shares Outstanding	35.51	35.31	35.09	34.03	33.23
Total Common Shares Outstanding	35.51	35.31	35.09	34.03	33.23
Working Capital	1,949	2,178	2,404	2,688	3,938
Book Value Per Share	74.98	74.92	96.44	108.27	139.10
Tangible Book Value	2,237	2,289	2,700	2,943	4,239
Tangible Book Value Per Share	63.00	64.83	76.94	86.49	127.55
Buildings	233.01	-	-	-	52.88
Machinery	83.52	-	-	-	81.81
Construction In Progress	-	-	-	-	4

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