Value Soft Holdings 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	374	319	288
Cash & Short-Term Investments	374	319	288
Cash Growth	17.24%	10.76%	-
Receivables	142	130	140
Other Current Assets	8	7	7
Total Current Assets	524	456	435
Property, Plant & Equipment	4	4	6
Long-Term Investments	32	32	28
Other Intangible Assets	-	1	2
Long-Term Deferred Tax Assets	5	5	4
Other Long-Term Assets	2	2	2
Total Assets	567	500	477
Accounts Payable	75	59	81
Accrued Expenses	94	90	85
Current Portion of Long-Term Debt	19	19	23
Current Income Taxes Payable	43	40	25
Other Current Liabilities	32	27	24
Total Current Liabilities	263	235	238
Long-Term Debt	40	60	80
Other Long-Term Liabilities	1	-	1
Total Liabilities	304	295	319
Common Stock	100	100	100
Retained Earnings	163	105	58
Shareholders' Equity	263	205	158
Total Liabilities & Equity	567	500	477
Total Debt	59	79	103
Net Cash (Debt)	315	240	185
Net Cash Growth	31.25%	29.73%	-
Net Cash Per Share	3150.00	2400.00	1850.00
Filing Date Shares Outstanding	0.1	0.1	0.1
Total Common Shares Outstanding	0.1	0.1	0.1
Working Capital	261	221	197
Book Value Per Share	2630.00	2050.00	1580.00
Tangible Book Value	263	204	156
Tangible Book Value Per Share	2630.00	2040.00	1560.00