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	1,710	1,864	1,733	1,608	1,643	1,232
Short-Term Investments	-	18	-	112	-	-
Cash & Short-Term Investments	1,710	1,882	1,733	1,720	1,643	1,232
Cash Growth	4.81%	8.60%	0.76%	4.69%	33.36%	60.21%
Receivables	314	290	290	286	264	214
Inventory	9	6	7	5	5	3
Prepaid Expenses	116	92	88	91	78	71
Other Current Assets	213	109	187	204	16	8
Total Current Assets	2,362	2,379	2,305	2,306	2,006	1,528
Property, Plant & Equipment	123	129	78	90	75	87
Long-Term Investments	728	580	1,122	677	654	680
Goodwill	84	12	-	61	-	-
Other Intangible Assets	312	280	328	322	316	257
Long-Term Deferred Tax Assets	-	89	47	47	56	38
Other Long-Term Assets	1	2	2	2	1	2
Total Assets	3,610	3,471	3,882	3,505	3,108	2,592
Accounts Payable	38	36	33	37	53	47
Accrued Expenses	-	-	5	-	26	26
Short-Term Debt	58	48	47	47	-	-
Current Income Taxes Payable	81	120	175	104	76	98
Other Current Liabilities	677	648	655	620	597	526
Total Current Liabilities	854	852	915	808	752	697
Long-Term Debt	3	5	-	-	-	-
Long-Term Deferred Tax Liabilities	21	15	65	21	20	30
Other Long-Term Liabilities	76	77	58	61	51	55
Total Liabilities	954	949	1,038	890	823	782
Common Stock	210	210	210	210	210	210
Additional Paid-In Capital	156	160	160	160	160	160
Retained Earnings	2,163	2,035	2,095	2,123	1,682	1,186
Treasury Stock	-120	-57	-	-139	-	-
Comprehensive Income & Other	237	174	379	261	233	254
Shareholders' Equity	2,656	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	53	47	47	-	-
Net Cash (Debt)	1,649	1,829	1,686	1,673	1,643	1,232
Net Cash Growth	4.62%	8.48%	0.78%	1.83%	33.36%	89.83%
Net Cash Per Share	232.64	255.25	233.80	222.79	218.39	165.29
Filing Date Shares Outstanding	7.05	7.1	7.19	7.19	7.52	7.52
Total Common Shares Outstanding	7.05	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	375.32	354.36	395.37	356.07	303.72	240.58
Tangible Book Value	2,250	2,230	2,516	2,232	1,969	1,553
Tangible Book Value Per Share	319.15	313.33	349.77	303.92	261.72	206.42

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