POPER Balance Sheet

Financials in millions JPY. Fiscal year is November - October.

Millions JPY. Fiscal year is Nov - Oct.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan '26 Jan 31, 2026	Oct '25 Oct 31, 2025	Oct '24 Oct 31, 2024	Oct '23 Oct 31, 2023	Oct '22 Oct 31, 2022	Oct '21 Oct 31, 2021
Cash & Equivalents	797	848	705	659	505	213
Cash & Short-Term Investments	797	848	705	659	505	213
Cash Growth	10.69%	20.28%	6.98%	30.50%	137.09%	-34.26%
Receivables	133	132	120	84	71	53
Prepaid Expenses	21	13	20	24	23	24
Other Current Assets	6	5	8	5	3	9
Total Current Assets	957	998	853	772	602	299
Property, Plant & Equipment	7	8	11	12	13	15
Long-Term Investments	143	34	35	37	34	31
Goodwill	-	2	2	-	-	-
Other Intangible Assets	94	90	82	3	-	-
Long-Term Deferred Tax Assets	-	109	86	52	45	-
Other Long-Term Assets	1	1	1	2	1	1
Total Assets	1,202	1,242	1,070	878	695	346
Accounts Payable	-	1	1	-	1	-
Accrued Expenses	66	63	44	37	30	32
Short-Term Debt	15	22	-	-	-	-
Current Portion of Long-Term Debt	35	35	80	16	12	13
Current Income Taxes Payable	92	154	91	68	83	45
Other Current Liabilities	24	21	24	21	12	16
Total Current Liabilities	232	296	240	142	138	106
Long-Term Debt	62	70	106	98	151	163
Other Long-Term Liabilities	1	1	1	1	-	2
Total Liabilities	295	367	347	241	289	271
Common Stock	279	279	274	273	171	10
Additional Paid-In Capital	519	519	514	513	411	250
Retained Earnings	102	71	-67	-150	-177	-185
Comprehensive Income & Other	7	6	2	1	1	-
Shareholders' Equity	907	875	723	637	406	75
Total Liabilities & Equity	1,202	1,242	1,070	878	695	346
Total Debt	112	127	186	114	163	176
Net Cash (Debt)	685	721	519	545	342	37
Net Cash Growth	26.15%	38.92%	-4.77%	59.36%	824.32%	-83.18%
Net Cash Per Share	169.07	178.16	130.50	138.98	96.94	11.19
Filing Date Shares Outstanding	3.94	3.94	3.92	3.91	3.57	3.31
Total Common Shares Outstanding	3.94	3.94	3.92	3.91	3.57	3.31
Working Capital	725	702	613	630	464	193
Book Value Per Share	229.94	221.87	184.29	163.00	113.57	22.68
Tangible Book Value	813	783	639	634	406	75
Tangible Book Value Per Share	206.11	198.55	162.88	162.23	113.57	22.68

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