TMS Co., Ltd. Balance Sheet

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Cash & Equivalents	2,781	2,922	3,446	3,584	2,598
Cash & Short-Term Investments	2,781	2,922	3,446	3,584	2,598
Cash Growth	-4.83%	-15.21%	-3.85%	37.95%	134.90%
Other Receivables	34	46	54	47	68
Receivables	34	46	54	47	68
Prepaid Expenses	18	13	17	12	8
Other Current Assets	30	48	34	123	48
Total Current Assets	2,863	3,029	3,551	3,766	2,722
Property, Plant & Equipment	-	-	-	12	4
Long-Term Investments	1	3	3	7	8
Other Intangible Assets	-	-	-	4	4
Other Long-Term Assets	1	-	-	1	1
Total Assets	2,865	3,032	3,554	3,790	2,739
Accrued Expenses	69	104	41	21	112
Current Income Taxes Payable	21	103	47	48	168
Other Current Liabilities	4	9	9	7	5
Total Current Liabilities	94	216	97	76	285
Long-Term Deferred Tax Liabilities	-	-	-	-	1
Other Long-Term Liabilities	1	2	1	-	-
Total Liabilities	95	218	98	76	286
Common Stock	1,137	1,510	1,506	1,160	100
Additional Paid-In Capital	2,313	2,686	2,682	2,337	1,276
Retained Earnings	-716	-1,404	-744	215	1,076
Comprehensive Income & Other	36	22	12	2	1
Shareholders' Equity	2,770	2,814	3,456	3,714	2,453
Total Liabilities & Equity	2,865	3,032	3,554	3,790	2,739
Net Cash (Debt)	2,781	2,922	3,446	3,584	2,598
Net Cash Growth	-4.83%	-15.21%	-3.85%	37.95%	134.90%
Net Cash Per Share	63.46	72.47	93.40	105.25	128.74
Filing Date Shares Outstanding	43.83	40.33	40.3	36.53	20.18
Total Common Shares Outstanding	43.83	40.33	40.3	36.53	20.18
Working Capital	2,769	2,813	3,454	3,690	2,437
Book Value Per Share	63.21	69.77	85.75	101.67	121.56
Tangible Book Value	2,770	2,814	3,456	3,710	2,449
Tangible Book Value Per Share	63.21	69.77	85.75	101.56	121.36