OPEN Group Balance Sheet

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

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 31, 2026	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	10,766	10,312	10,510	11,516	11,213	12,623
Short-Term Investments	-	-	1,786	-	-	-
Cash & Short-Term Investments	10,766	10,312	12,296	11,516	11,213	12,623
Cash Growth	-9.52%	-16.13%	6.77%	2.70%	-11.17%	-5.83%
Accounts Receivable	2,704	2,856	2,486	2,420	2,443	1,771
Other Receivables	-	656	-	-	-	-
Receivables	2,704	3,512	2,486	2,420	2,443	1,771
Inventory	14	43	14	15	13	12
Prepaid Expenses	-	788	641	231	180	201
Other Current Assets	885	35	140	190	229	789
Total Current Assets	14,369	14,690	15,577	14,372	14,078	15,396
Property, Plant & Equipment	176	177	167	86	108	118
Long-Term Investments	2,870	2,003	1,988	3,438	3,099	620
Goodwill	1,368	1,402	942	266	363	570
Other Intangible Assets	600	576	634	694	633	729
Long-Term Deferred Tax Assets	-	759	657	386	185	286
Other Long-Term Assets	1	1	2	1	1	1
Total Assets	19,384	19,608	19,967	19,243	18,467	17,720
Accounts Payable	1,867	1,895	1,942	1,796	1,885	1,342
Accrued Expenses	97	246	132	107	89	68
Short-Term Debt	1,500	1,500	1,500	1,500	1,500	1,500
Current Portion of Long-Term Debt	665	701	790	752	703	611
Current Income Taxes Payable	188	987	278	515	381	379
Other Current Liabilities	2,429	1,393	1,336	1,156	805	682
Total Current Liabilities	6,746	6,722	5,978	5,826	5,363	4,582
Long-Term Debt	1,981	2,207	1,987	1,714	1,588	1,492
Pension & Post-Retirement Benefits	-	38	-	-	-	-
Other Long-Term Liabilities	2	3	21	36	3	1
Total Liabilities	8,729	8,970	7,986	7,576	6,954	6,075
Common Stock	5,947	5,941	5,926	5,914	5,902	5,900
Additional Paid-In Capital	6,077	6,072	6,071	6,022	6,038	6,036
Retained Earnings	959	954	647	211	31	12
Treasury Stock	-2,371	-2,371	-678	-494	-499	-321
Comprehensive Income & Other	40	39	15	14	24	6
Total Common Equity	10,652	10,635	11,981	11,667	11,496	11,633
Minority Interest	3	3	-	-	17	12
Shareholders' Equity	10,655	10,638	11,981	11,667	11,513	11,645
Total Liabilities & Equity	19,384	19,608	19,967	19,243	18,467	17,720
Total Debt	4,146	4,408	4,277	3,966	3,791	3,603
Net Cash (Debt)	6,620	5,904	8,019	7,550	7,422	9,020
Net Cash Growth	-16.16%	-26.38%	6.21%	1.73%	-17.72%	-11.30%
Net Cash Per Share	115.11	100.62	129.57	121.40	119.24	147.15
Filing Date Shares Outstanding	55.92	55.72	59.34	60.82	60.61	60.83
Total Common Shares Outstanding	55.92	55.72	60.38	60.82	60.57	60.99
Working Capital	7,623	7,968	9,599	8,546	8,715	10,814
Book Value Per Share	190.50	190.86	198.42	191.83	189.81	190.74
Tangible Book Value	8,684	8,657	10,405	10,707	10,500	10,334
Tangible Book Value Per Share	155.30	155.36	172.32	176.04	173.36	169.44