Gala Incorporated 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	FY 2023	FY 2023
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '23 Mar 31, 2023	Dec '23 Dec 31, 2023
Cash & Equivalents	744	807	1,345	1,839	1,345
Cash & Short-Term Investments	744	807	1,345	1,839	1,345
Cash Growth	-7.81%	-40.00%	-26.86%	36.73%	-26.86%
Accounts Receivable	330	241	262	259	262
Other Receivables	76	32	22	2	22
Receivables	406	448	284	261	284
Inventory	4	4	3	1	3
Prepaid Expenses	8	44	29	5	29
Other Current Assets	81	236	60	75	60
Total Current Assets	1,243	1,539	1,721	2,181	1,721
Property, Plant & Equipment	1,615	2,138	560	273	560
Long-Term Investments	413	244	274	187	274
Goodwill	-	-	447	92	447
Other Intangible Assets	-	42	64	17	64
Long-Term Deferred Tax Assets	366	401	288	272	288
Other Long-Term Assets	2	2	1	1	1
Total Assets	3,639	4,366	3,355	3,023	3,355
Accounts Payable	94	3	3	-	3
Accrued Expenses	34	54	82	18	82
Short-Term Debt	1,358	1,229	270	-	270
Current Portion of Long-Term Debt	29	19	15	9	15
Current Income Taxes Payable	202	216	179	166	179
Current Unearned Revenue	3	99	128	68	128
Other Current Liabilities	293	374	119	50	119
Total Current Liabilities	2,013	1,994	796	311	796
Long-Term Debt	69	99	51	31	51
Pension & Post-Retirement Benefits	259	249	225	182	225
Long-Term Deferred Tax Liabilities	-	4	5	-	5
Other Long-Term Liabilities	279	218	265	265	265
Total Liabilities	2,620	2,564	1,342	789	1,342
Common Stock	4,491	4,491	4,213	4,213	4,213
Additional Paid-In Capital	2,868	2,868	2,857	2,859	2,857
Retained Earnings	-6,576	-6,044	-5,136	-4,905	-5,136
Comprehensive Income & Other	-338	-347	-305	-320	-305
Total Common Equity	445	968	1,629	1,847	1,629
Minority Interest	574	834	384	387	384
Shareholders' Equity	1,019	1,802	2,013	2,234	2,013
Total Liabilities & Equity	3,639	4,366	3,355	3,023	3,355
Total Debt	1,456	1,347	336	40	336
Net Cash (Debt)	-712	-540	1,009	1,799	1,009
Net Cash Growth	-	-	-43.91%	78.30%	-43.91%
Net Cash Per Share	-25.41	-20.04	40.31	68.14	40.31
Filing Date Shares Outstanding	28.02	28.02	25.04	25.04	25.04
Total Common Shares Outstanding	28.02	28.02	25.04	25.04	25.04
Working Capital	-770	-455	925	1,870	925
Book Value Per Share	15.88	34.54	65.07	73.77	65.07
Tangible Book Value	445	926	1,118	1,738	1,118
Tangible Book Value Per Share	15.88	33.04	44.66	69.42	44.66
Order Backlog	-	336.57	-	-	-

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