Science Arts, Inc. (TYO:4412)

Science Arts Balance Sheet

Financials in millions JPY. Fiscal year is September - August.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb 28, 2026	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021
Cash & Equivalents	1,563	1,579	562	504	663	260
Cash & Short-Term Investments	1,563	1,579	562	504	663	260
Cash Growth	8.02%	180.96%	11.51%	-23.98%	155.00%	-30.29%
Receivables	168	151	101	66	35	46
Inventory	161	60	65	76	28	13
Prepaid Expenses	-	43	23	17	11	3
Other Current Assets	53	1	1	4	2	1
Total Current Assets	1,945	1,834	752	667	739	323
Property, Plant & Equipment	83	109	108	112	30	12
Long-Term Investments	251	100	92	113	31	15
Long-Term Deferred Tax Assets	-	33	-	-	-	-
Other Long-Term Assets	1	1	1	2	1	1
Total Assets	2,280	2,077	953	894	801	351
Accounts Payable	99	40	8	16	14	25
Accrued Expenses	7	39	30	41	19	14
Current Portion of Long-Term Debt	35	40	48	-	-	-
Current Income Taxes Payable	23	111	57	65	35	8
Current Unearned Revenue	432	370	222	180	135	63
Other Current Liabilities	114	10	8	13	3	2
Total Current Liabilities	710	610	373	315	206	112
Long-Term Debt	20	27	40	-	-	-
Long-Term Deferred Tax Liabilities	-	-	6	9	-	-
Other Long-Term Liabilities	48	47	58	62	25	6
Total Liabilities	778	684	477	386	231	118
Common Stock	459	450	52	52	50	50
Additional Paid-In Capital	1,200	1,188	781	781	765	450
Retained Earnings	-154	-241	-353	-321	-240	-249
Treasury Stock	-3	-3	-3	-3	-4	-17
Comprehensive Income & Other	-	-1	-1	-1	-1	-1
Shareholders' Equity	1,502	1,393	476	508	570	233
Total Liabilities & Equity	2,280	2,077	953	894	801	351
Total Debt	55	67	88	-	-	-
Net Cash (Debt)	1,508	1,512	474	504	663	260
Net Cash Growth	10.07%	218.99%	-5.95%	-23.98%	155.00%	-15.86%
Net Cash Per Share	184.73	192.96	72.00	76.64	197.43	85.62
Filing Date Shares Outstanding	8.11	8.1	6.58	6.58	3.28	3.04
Total Common Shares Outstanding	8.11	8.1	6.58	6.58	3.28	3.04
Working Capital	1,235	1,224	379	352	533	211
Book Value Per Share	185.28	171.99	72.30	77.17	173.72	76.55
Tangible Book Value	1,502	1,393	476	508	570	233
Tangible Book Value Per Share	185.28	171.99	72.30	77.17	173.72	76.55

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