ACSL Ltd. Balance Sheet

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Mar '21 Mar 31, 2021
Cash & Equivalents	1,690	1,243	1,499	1,356	2,759	1,891
Cash & Short-Term Investments	1,690	1,243	1,499	1,356	2,759	1,891
Cash Growth	45.57%	-17.08%	10.55%	-50.85%	45.90%	-
Receivables	129.9	491	139	390	69	349
Inventory	1,925	1,789	2,239	1,199	747	684
Other Current Assets	326.54	354	326	627	602	333
Total Current Assets	4,072	3,877	4,203	3,572	4,177	3,257
Property, Plant & Equipment	5.8	3	68	57	-	-
Long-Term Investments	177.95	223	293	828	1,116	675
Other Intangible Assets	54.18	111	208	216	132	75
Other Long-Term Assets	339.88	2	1	2	1	1
Total Assets	4,650	4,563	5,094	4,976	5,715	4,008
Accounts Payable	212.56	191	317	591	37	139
Short-Term Debt	-	1,320	895	1,000	-	-
Current Income Taxes Payable	-	548	204	345	223	249
Other Current Liabilities	487.44	70	187	67	27	44
Total Current Liabilities	700	2,129	1,603	2,003	287	432
Long-Term Debt	2,864	2,238	1,215	-	-	-
Long-Term Deferred Tax Liabilities	-	-	11	34	8	3
Other Long-Term Liabilities	0	3	2	3	3	3
Total Liabilities	3,564	4,370	2,831	2,040	298	438
Common Stock	947.63	149	971	17	4,537	3,021
Additional Paid-In Capital	1,765	2,391	6,304	5,350	4,515	2,999
Retained Earnings	-1,752	-2,464	-5,137	-2,594	-3,702	-2,476
Comprehensive Income & Other	125.45	117	124	160	64	24
Total Common Equity	1,086	193	2,262	2,933	5,414	3,568
Minority Interest	0.25	-	1	3	3	2
Shareholders' Equity	1,086	193	2,263	2,936	5,417	3,570
Total Liabilities & Equity	4,650	4,563	5,094	4,976	5,715	4,008
Total Debt	2,864	3,558	2,110	1,000	-	-
Net Cash (Debt)	-1,173	-2,315	-611	356	2,759	1,891
Net Cash Growth	-	-	-	-87.10%	45.90%	-
Net Cash Per Share	-69.34	-156.14	-47.34	28.81	233.94	174.55
Filing Date Shares Outstanding	16.92	14.93	14.6	12.66	12.32	10.9
Total Common Shares Outstanding	16.92	14.93	14.51	12.38	12.32	10.9
Working Capital	3,372	1,748	2,600	1,569	3,890	2,825
Book Value Per Share	64.18	12.93	155.85	236.90	439.50	327.35
Tangible Book Value	1,032	82	2,054	2,717	5,282	3,493
Tangible Book Value Per Share	60.98	5.49	141.52	219.45	428.79	320.47
Order Backlog	-	1,288	2,073	536.04	-	311.2

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