ACSL Ltd. Balance Sheet

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	2,349	2,018	1,243	1,499	1,356	2,759
Cash & Short-Term Investments	2,349	2,018	1,243	1,499	1,356	2,759
Cash Growth	16.05%	62.35%	-17.08%	10.55%	-50.85%	45.90%
Receivables	1,497	1,315	491	139	390	69
Inventory	1,709	1,738	1,789	2,239	1,199	747
Other Current Assets	335.83	275	354	326	627	602
Total Current Assets	5,890	5,346	3,877	4,203	3,572	4,177
Property, Plant & Equipment	9.43	5	3	68	57	-
Long-Term Investments	50.02	74	223	293	828	1,116
Other Intangible Assets	31.73	40	111	208	216	132
Other Long-Term Assets	23.27	2	2	1	2	1
Total Assets	6,204	5,665	4,563	5,094	4,976	5,715
Accounts Payable	236.56	174	191	317	591	37
Short-Term Debt	-	-	1,320	895	1,000	-
Current Income Taxes Payable	5.72	575	548	204	345	223
Other Current Liabilities	149.82	296	70	187	67	27
Total Current Liabilities	574.1	1,045	2,129	1,603	2,003	287
Long-Term Debt	2,739	2,863	2,238	1,215	-	-
Long-Term Deferred Tax Liabilities	-	-	-	11	34	8
Other Long-Term Liabilities	0	2	3	2	3	3
Total Liabilities	3,313	3,910	4,370	2,831	2,040	298
Common Stock	2,080	1,477	149	971	17	4,537
Additional Paid-In Capital	2,897	2,294	2,391	6,304	5,350	4,515
Retained Earnings	-2,197	-2,124	-2,464	-5,137	-2,594	-3,702
Comprehensive Income & Other	111.21	108	117	124	160	64
Total Common Equity	2,891	1,755	193	2,262	2,933	5,414
Minority Interest	0.19	-	-	1	3	3
Shareholders' Equity	2,891	1,755	193	2,263	2,936	5,417
Total Liabilities & Equity	6,204	5,665	4,563	5,094	4,976	5,715
Total Debt	2,739	2,863	3,558	2,110	1,000	-
Net Cash (Debt)	-389.78	-845	-2,315	-611	356	2,759
Net Cash Growth	-	-	-	-	-87.10%	45.90%
Net Cash Per Share	-22.95	-52.48	-156.14	-47.34	28.81	233.94
Filing Date Shares Outstanding	19.13	18.6	14.93	14.6	12.66	12.32
Total Common Shares Outstanding	19.13	18.04	14.93	14.51	12.38	12.32
Working Capital	5,316	4,301	1,748	2,600	1,569	3,890
Book Value Per Share	151.15	97.26	12.93	155.85	236.90	439.50
Tangible Book Value	2,859	1,715	82	2,054	2,717	5,282
Tangible Book Value Per Share	149.49	95.04	5.49	141.52	219.45	428.79
Order Backlog	-	1,114	1,288	2,073	536.04	-