C'BON COSMETICS 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	2,944	2,653	3,633	3,982	2,799	2,323
Cash & Short-Term Investments	2,944	2,653	3,633	3,982	2,799	2,323
Cash Growth	8.48%	-26.97%	-8.76%	42.27%	20.49%	-26.32%
Accounts Receivable	956	817	842	836	757	898
Other Receivables	-	91	-	-	-	-
Receivables	956	908	842	836	757	898
Inventory	832	902	908	964	870	944
Other Current Assets	152	150	130	185	426	236
Total Current Assets	4,884	4,613	5,513	5,967	4,852	4,401
Property, Plant & Equipment	2,596	2,653	1,947	1,502	3,340	3,669
Long-Term Investments	1,238	1,218	1,297	1,313	1,295	1,391
Other Intangible Assets	24	35	49	54	75	101
Long-Term Deferred Tax Assets	-	2	-	-	-	-
Other Long-Term Assets	1	1	2	2	1	2
Total Assets	8,743	8,522	8,808	8,838	9,563	9,564
Accounts Payable	92	76	89	113	74	97
Current Portion of Long-Term Debt	-	-	2	5	5	5
Current Portion of Leases	-	-	1	3	3	1
Current Income Taxes Payable	51	671	697	758	789	732
Other Current Liabilities	2,568	1,743	1,903	1,780	1,972	605
Total Current Liabilities	2,711	2,490	2,692	2,659	2,843	1,440
Long-Term Debt	-	-	-	2	8	14
Long-Term Leases	-	-	-	1	4	3
Long-Term Deferred Tax Liabilities	-	-	78	82	77	96
Other Long-Term Liabilities	352	331	380	385	432	417
Total Liabilities	3,063	2,821	3,150	3,129	3,364	1,970
Common Stock	483	483	483	483	483	483
Additional Paid-In Capital	367	367	367	367	367	367
Retained Earnings	4,677	4,686	4,636	4,683	5,191	6,554
Treasury Stock	-1	-1	-1	-1	-1	-1
Comprehensive Income & Other	154	166	173	177	159	191
Shareholders' Equity	5,680	5,701	5,658	5,709	6,199	7,594
Total Liabilities & Equity	8,743	8,522	8,808	8,838	9,563	9,564
Total Debt	-	-	3	11	20	23
Net Cash (Debt)	2,944	2,653	3,630	3,971	2,779	2,300
Net Cash Growth	8.48%	-26.91%	-8.59%	42.89%	20.83%	-26.33%
Net Cash Per Share	687.66	619.69	848.02	927.68	649.21	537.30
Filing Date Shares Outstanding	4.28	4.28	4.28	4.28	4.28	4.28
Total Common Shares Outstanding	4.28	4.28	4.28	4.28	4.28	4.28
Working Capital	2,173	2,123	2,821	3,308	2,009	2,961
Book Value Per Share	1326.94	1331.85	1321.80	1333.70	1448.17	1774.04
Tangible Book Value	5,656	5,666	5,609	5,655	6,124	7,493
Tangible Book Value Per Share	1321.34	1323.67	1310.36	1321.09	1430.65	1750.45

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