SM ENTERTAINMENT JAPAN Balance Sheet

Financials in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	3,619	3,704	2,452	2,413	3,415	3,760
Cash & Short-Term Investments	3,619	3,704	2,452	2,413	3,415	3,760
Cash Growth	-6.35%	51.06%	1.62%	-29.34%	-9.18%	7.89%
Accounts Receivable	5,892	5,507	6,118	5,077	2,607	850
Receivables	5,892	5,507	6,118	5,077	2,607	850
Inventory	14.6	2,024	2,600	1,936	1,644	1,812
Other Current Assets	3,457	1,435	1,608	1,000	458	686
Total Current Assets	12,982	12,670	12,778	10,426	8,124	7,108
Property, Plant & Equipment	29.13	18	20	22	20	22
Long-Term Investments	1,156	1,654	1,350	2,067	1,804	4,769
Other Intangible Assets	7.35	4	7	15	22	216
Long-Term Deferred Tax Assets	94.04	94	156	48	-	-
Other Long-Term Assets	77.4	2	1	1	1	1
Total Assets	14,433	14,532	14,405	12,675	10,067	12,215
Accounts Payable	5,367	5,160	5,106	4,073	2,252	813
Accrued Expenses	-	46	55	35	61	-
Other Current Liabilities	753.56	897	1,028	713	526	783
Total Current Liabilities	6,397	6,103	6,189	4,821	2,839	1,596
Long-Term Deferred Tax Liabilities	345.85	493	417	626	523	1,550
Other Long-Term Liabilities	1.53	17	18	19	14	14
Total Liabilities	6,745	6,613	6,624	5,466	3,376	3,160
Common Stock	50	50	50	6,042	6,041	6,041
Additional Paid-In Capital	5,989	5,988	5,988	3,439	3,438	3,438
Retained Earnings	621.16	590	330	-3,900	-4,161	-3,868
Treasury Stock	-33.14	-33	-33	-33	-33	-33
Comprehensive Income & Other	714.23	873	1,042	1,268	1,077	2,265
Total Common Equity	7,341	7,468	7,377	6,816	6,362	7,843
Minority Interest	347.85	451	404	393	329	1,212
Shareholders' Equity	7,689	7,919	7,781	7,209	6,691	9,055
Total Liabilities & Equity	14,433	14,532	14,405	12,675	10,067	12,215
Net Cash (Debt)	3,619	3,704	2,452	2,413	3,415	3,760
Net Cash Growth	-6.35%	51.06%	1.62%	-29.34%	-9.18%	7.89%
Net Cash Per Share	31.22	31.96	21.16	20.82	29.47	32.49
Filing Date Shares Outstanding	115.89	115.89	115.89	115.89	115.89	115.89
Total Common Shares Outstanding	115.89	115.89	115.89	115.89	115.89	115.89
Working Capital	6,585	6,567	6,589	5,605	5,285	5,512
Book Value Per Share	63.34	64.44	63.65	58.81	54.89	67.67
Tangible Book Value	7,334	7,464	7,370	6,801	6,340	7,627
Tangible Book Value Per Share	63.28	64.40	63.59	58.68	54.71	65.81