Japan Eyewear Holdings Balance Sheet

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

Millions JPY. Fiscal year is Feb - Jan.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 30, 2026	Jan '26 Jan 31, 2026	Jan '25 Jan 31, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022
Cash & Equivalents	2,331	3,054	3,931	4,426	2,209	2,199
Cash & Short-Term Investments	2,331	3,054	3,931	4,426	2,209	2,199
Cash Growth	-23.80%	-22.31%	-11.18%	100.36%	0.46%	-
Receivables	1,221	1,707	1,379	1,150	916	671
Inventory	2,602	2,416	1,871	1,497	1,313	1,298
Other Current Assets	158	163	255	167	147	95
Total Current Assets	6,312	7,340	7,436	7,240	4,585	4,263
Property, Plant & Equipment	10,047	9,192	8,530	5,343	4,529	4,542
Long-Term Investments	-	2,170	2,012	1,905	1,766	1,698
Goodwill	14,332	14,332	13,950	13,899	13,899	13,899
Other Intangible Assets	6,200	6,207	6,230	6,260	6,288	6,321
Long-Term Deferred Tax Assets	605	667	671	116	100	59
Other Long-Term Assets	2,182	3	4	3	3	3
Total Assets	39,678	39,911	38,833	34,766	31,170	30,785
Accounts Payable	688	709	618	428	371	269
Current Portion of Long-Term Debt	950	11,921	950	950	950	505
Current Portion of Leases	1,070	1,237	1,200	1,033	1,043	895
Current Income Taxes Payable	401	1,055	1,133	770	759	185
Other Current Liabilities	889	1,648	1,319	1,112	1,021	764
Total Current Liabilities	4,471	16,570	5,220	4,293	4,144	2,618
Long-Term Debt	10,918	-	11,875	12,772	13,665	15,097
Long-Term Leases	3,272	2,446	2,624	1,703	1,450	1,729
Long-Term Deferred Tax Liabilities	2,174	2,154	2,146	2,189	2,296	2,364
Other Long-Term Liabilities	555	554	547	539	535	538
Total Liabilities	21,390	21,724	22,412	21,496	22,090	22,346
Common Stock	967	949	943	900	10	10
Additional Paid-In Capital	7,556	7,535	9,602	10,529	5,086	5,084
Retained Earnings	9,604	9,552	5,769	1,774	-443	-731
Comprehensive Income & Other	161	151	107	67	23	6
Total Common Equity	18,288	18,187	16,421	13,270	4,676	4,369
Minority Interest	-	-	-	-	4,404	4,070
Shareholders' Equity	18,288	18,187	16,421	13,270	9,080	8,439
Total Liabilities & Equity	39,678	39,911	38,833	34,766	31,170	30,785
Total Debt	16,210	15,604	16,649	16,458	17,108	18,226
Net Cash (Debt)	-13,879	-12,550	-12,718	-12,032	-14,899	-16,027
Net Cash Per Share	-566.46	-512.22	-519.31	-586.30	-1277.79	-1733.77
Filing Date Shares Outstanding	24.2	24.2	24.12	23.94	11.48	9.24
Total Common Shares Outstanding	24.2	24.13	24.11	23.94	11.48	9.24
Working Capital	1,841	-9,230	2,216	2,947	441	1,645
Book Value Per Share	755.70	753.60	681.07	554.20	407.32	472.63
Tangible Book Value	-2,244	-2,352	-3,759	-6,889	-15,511	-15,851
Tangible Book Value Per Share	-92.73	-97.46	-155.91	-287.71	-1351.13	-1714.73