Ya-Man Balance Sheet

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022
Cash & Equivalents	14,498	16,968	16,605	16,146	16,649
Cash & Short-Term Investments	14,498	16,968	16,605	16,146	16,649
Cash Growth	-14.56%	2.19%	2.84%	-3.02%	28.49%
Accounts Receivable	5,271	3,943	3,854	4,935	5,194
Other Receivables	261	679	607	937	933
Receivables	5,532	4,622	4,461	5,872	6,127
Inventory	4,095	3,725	4,056	5,132	4,118
Other Current Assets	566	325	894	1,416	1,013
Total Current Assets	24,691	25,640	26,016	28,566	27,907
Property, Plant & Equipment	648	761	899	543	541
Long-Term Investments	1,411	1,776	921	916	966
Goodwill	-	615	-	-	-
Other Intangible Assets	577	642	690	590	624
Long-Term Deferred Tax Assets	13	-	562	362	513
Other Long-Term Assets	549	2	2	2	1
Total Assets	27,889	29,436	29,090	30,979	30,552
Accounts Payable	1,770	1,030	782	1,521	1,870
Accrued Expenses	34	101	122	112	80
Current Portion of Long-Term Debt	-	182	606	624	624
Current Portion of Leases	6	9	8	9	7
Current Income Taxes Payable	22	878	1,140	1,916	4,030
Other Current Liabilities	1,404	779	469	499	509
Total Current Liabilities	3,236	2,979	3,127	4,681	7,120
Long-Term Debt	100	387	100	706	1,330
Long-Term Leases	12	17	14	12	8
Long-Term Deferred Tax Liabilities	153	155	-	-	-
Other Long-Term Liabilities	4	2	736	145	1
Total Liabilities	3,505	3,540	3,977	5,544	8,459
Common Stock	1,813	1,813	1,813	1,813	1,813
Additional Paid-In Capital	1,432	1,432	1,432	1,432	1,432
Retained Earnings	23,208	24,901	24,688	25,004	21,678
Treasury Stock	-2,887	-2,887	-2,887	-2,887	-2,887
Comprehensive Income & Other	818	637	67	73	57
Shareholders' Equity	24,384	25,896	25,113	25,435	22,093
Total Liabilities & Equity	27,889	29,436	29,090	30,979	30,552
Total Debt	118	595	728	1,351	1,969
Net Cash (Debt)	14,380	16,373	15,877	14,795	14,680
Net Cash Growth	-12.17%	3.12%	7.31%	0.78%	41.82%
Net Cash Per Share	261.35	297.58	288.56	268.90	266.81
Filing Date Shares Outstanding	55.02	55.02	55.02	55.02	55.02
Total Common Shares Outstanding	55.02	55.02	55.02	55.02	55.02
Working Capital	21,455	22,661	22,889	23,885	20,787
Book Value Per Share	443.17	470.66	456.42	462.28	401.54
Tangible Book Value	23,807	24,639	24,423	24,845	21,469
Tangible Book Value Per Share	432.69	447.81	443.88	451.55	390.19

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