OPEN Group 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	10,312	10,510	11,516	11,213	12,623
Short-Term Investments	-	1,786	-	-	-
Cash & Short-Term Investments	10,312	12,296	11,516	11,213	12,623
Cash Growth	-16.13%	6.77%	2.70%	-11.17%	-5.83%
Accounts Receivable	2,857	2,486	2,420	2,443	1,771
Other Receivables	656.55	-	-	-	-
Receivables	3,513	2,486	2,420	2,443	1,771
Inventory	43.54	14	15	13	12
Prepaid Expenses	788.57	641	231	180	201
Other Current Assets	32.29	140	190	229	789
Total Current Assets	14,690	15,577	14,372	14,078	15,396
Property, Plant & Equipment	177.83	167	86	108	118
Long-Term Investments	1,612	1,988	3,438	3,099	620
Goodwill	1,402	942	266	363	570
Other Intangible Assets	576.18	634	694	633	729
Long-Term Deferred Tax Assets	759.35	657	386	185	286
Other Long-Term Assets	391.24	2	1	1	1
Total Assets	19,608	19,967	19,243	18,467	17,720
Accounts Payable	1,895	1,942	1,796	1,885	1,342
Accrued Expenses	246.74	132	107	89	68
Short-Term Debt	1,500	1,500	1,500	1,500	1,500
Current Portion of Long-Term Debt	701.9	790	752	703	611
Current Income Taxes Payable	258.99	278	515	381	379
Current Unearned Revenue	1,138	-	-	-	-
Other Current Liabilities	981.61	1,336	1,156	805	682
Total Current Liabilities	6,722	5,978	5,826	5,363	4,582
Long-Term Debt	2,207	1,987	1,714	1,588	1,492
Pension & Post-Retirement Benefits	38.88	-	-	-	-
Other Long-Term Liabilities	0	21	36	3	1
Total Liabilities	8,968	7,986	7,576	6,954	6,075
Common Stock	5,942	5,926	5,914	5,902	5,900
Additional Paid-In Capital	6,072	6,071	6,022	6,038	6,036
Retained Earnings	954.46	647	211	31	12
Treasury Stock	-2,371	-678	-494	-499	-321
Comprehensive Income & Other	40.13	15	14	24	6
Total Common Equity	10,637	11,981	11,667	11,496	11,633
Minority Interest	3.05	-	-	17	12
Shareholders' Equity	10,640	11,981	11,667	11,513	11,645
Total Liabilities & Equity	19,608	19,967	19,243	18,467	17,720
Total Debt	4,409	4,277	3,966	3,791	3,603
Net Cash (Debt)	5,903	8,019	7,550	7,422	9,020
Net Cash Growth	-26.38%	6.21%	1.73%	-17.72%	-11.30%
Net Cash Per Share	100.57	129.57	121.40	119.24	147.15
Filing Date Shares Outstanding	55.72	59.34	60.82	60.61	60.83
Total Common Shares Outstanding	55.72	60.38	60.82	60.57	60.99
Working Capital	7,968	9,599	8,546	8,715	10,814
Book Value Per Share	190.90	198.42	191.83	189.81	190.74
Tangible Book Value	8,659	10,405	10,707	10,500	10,334
Tangible Book Value Per Share	155.39	172.32	176.04	173.36	169.44
Buildings	105.63	-	-	-	-
Machinery	180.72	-	-	-	-

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