CEL Corporation Balance Sheet

Financials in millions JPY. Fiscal year is March - February.

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Cash & Equivalents	16,148	18,561	17,741	14,221	19,485
Short-Term Investments	-	13	31	24	16
Cash & Short-Term Investments	16,148	18,574	17,772	14,245	19,501
Cash Growth	-13.06%	4.51%	24.76%	-26.95%	173.43%
Accounts Receivable	430	405	846	238	218
Other Receivables	38	-	-	2,694	-
Receivables	468	405	846	2,932	218
Inventory	5,073	2,968	2,565	2,503	4,713
Other Current Assets	98	89	128	101	91
Total Current Assets	21,787	22,036	21,311	19,781	24,523
Property, Plant & Equipment	1,788	1,833	1,909	1,878	1,800
Long-Term Investments	646	616	670	631	627
Other Intangible Assets	141	111	110	98	99
Long-Term Deferred Tax Assets	215	276	180	30	375
Other Long-Term Assets	2	1	2	1	2
Total Assets	24,579	24,873	24,182	22,419	27,426
Accounts Payable	728	766	761	604	689
Accrued Expenses	181	342	246	172	134
Short-Term Debt	-	-	200	200	1,180
Current Income Taxes Payable	17	395	720	20	5,314
Current Unearned Revenue	713	878	952	711	675
Other Current Liabilities	1,540	1,800	1,438	1,469	1,205
Total Current Liabilities	3,179	4,181	4,317	3,176	9,197
Long-Term Deferred Tax Liabilities	-	-	-	9	-
Other Long-Term Liabilities	285	274	434	445	459
Total Liabilities	3,464	4,455	4,751	3,630	9,656
Common Stock	447	447	447	447	419
Additional Paid-In Capital	376	376	343	324	195
Retained Earnings	20,587	19,908	18,854	18,022	17,427
Treasury Stock	-330	-331	-254	-31	-293
Comprehensive Income & Other	35	18	41	27	22
Shareholders' Equity	21,115	20,418	19,431	18,789	17,770
Total Liabilities & Equity	24,579	24,873	24,182	22,419	27,426
Total Debt	-	-	200	200	1,180
Net Cash (Debt)	16,148	18,574	17,572	14,045	18,321
Net Cash Growth	-13.06%	5.70%	25.11%	-23.34%	223.52%
Net Cash Per Share	4766.39	5476.97	5108.02	4075.39	5673.89
Filing Date Shares Outstanding	3.39	3.39	3.4	3.47	3.47
Total Common Shares Outstanding	3.39	3.39	3.4	3.47	3.23
Working Capital	18,608	17,855	16,994	16,605	15,326
Book Value Per Share	6232.26	6027.33	5720.10	5419.33	5503.25
Tangible Book Value	20,974	20,307	19,321	18,691	17,671
Tangible Book Value Per Share	6190.64	5994.56	5687.72	5391.06	5472.59
Order Backlog	-	6,670	7,210	5,522	6,042

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