Commerce One Holdings Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	1,711	1,864	1,733	1,608	1,643	1,232
Short-Term Investments	-	18	-	112	-	-
Cash & Short-Term Investments	1,711	1,882	1,733	1,720	1,643	1,232
Cash Growth	4.86%	8.60%	0.76%	4.69%	33.36%	60.21%
Receivables	314.15	290	290	286	264	214
Inventory	9.99	6	7	5	5	3
Prepaid Expenses	116.66	92	88	91	78	71
Other Current Assets	210.42	109	187	204	16	8
Total Current Assets	2,362	2,379	2,305	2,306	2,006	1,528
Property, Plant & Equipment	123.26	129	78	90	75	87
Long-Term Investments	509	580	1,122	677	654	680
Goodwill	84.21	12	-	61	-	-
Other Intangible Assets	312.58	280	328	322	316	257
Long-Term Deferred Tax Assets	-	89	47	47	56	38
Other Long-Term Assets	219.33	2	2	2	1	2
Total Assets	3,610	3,471	3,882	3,505	3,108	2,592
Accounts Payable	38.87	36	33	37	53	47
Accrued Expenses	-	-	5	-	26	26
Short-Term Debt	58.29	48	47	47	-	-
Current Income Taxes Payable	81.48	120	175	104	76	98
Other Current Liabilities	675.74	648	655	620	597	526
Total Current Liabilities	854.38	852	915	808	752	697
Long-Term Debt	3.34	5	-	-	-	-
Long-Term Deferred Tax Liabilities	21.11	15	65	21	20	30
Other Long-Term Liabilities	73.63	77	58	61	51	55
Total Liabilities	952.45	949	1,038	890	823	782
Common Stock	210.4	210	210	210	210	210
Additional Paid-In Capital	156.75	160	160	160	160	160
Retained Earnings	2,163	2,035	2,095	2,123	1,682	1,186
Treasury Stock	-120.79	-57	-	-139	-	-
Comprehensive Income & Other	237.55	174	379	261	233	254
Shareholders' Equity	2,658	2,522	2,844	2,615	2,285	1,810
Total Liabilities & Equity	3,610	3,471	3,882	3,505	3,108	2,592
Total Debt	61.63	53	47	47	-	-
Net Cash (Debt)	1,649	1,829	1,686	1,673	1,643	1,232
Net Cash Growth	4.64%	8.48%	0.78%	1.83%	33.36%	89.83%
Net Cash Per Share	234.34	255.25	233.80	222.79	218.39	165.29
Filing Date Shares Outstanding	7.04	7.1	7.19	7.19	7.52	7.52
Total Common Shares Outstanding	7.04	7.12	7.19	7.34	7.52	7.52
Working Capital	1,508	1,527	1,390	1,498	1,254	831
Book Value Per Share	376.16	354.36	395.37	356.07	303.72	240.58
Tangible Book Value	2,251	2,230	2,516	2,232	1,969	1,553
Tangible Book Value Per Share	319.78	313.33	349.77	303.92	261.72	206.42

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