Wintest 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	110	82	90	361	278	219
Cash & Short-Term Investments	110	82	90	361	278	219
Cash Growth	-77.27%	-8.89%	-75.07%	29.86%	26.94%	-76.32%
Accounts Receivable	145	213	88	108	42	36
Other Receivables	4	25	26	5	13	45
Receivables	149	238	114	113	55	81
Inventory	469	545	948	1,457	1,518	1,483
Other Current Assets	22	26	19	18	26	87
Total Current Assets	750	891	1,171	1,949	1,877	1,870
Property, Plant & Equipment	1	-	-	-	-	-
Long-Term Investments	26	27	23	24	24	25
Other Long-Term Assets	1	1	1	-	1	1
Total Assets	778	919	1,195	1,973	1,902	1,896
Accounts Payable	165	221	100	12	21	82
Short-Term Debt	-	100	100	-	157	-
Current Portion of Long-Term Debt	30	32	32	32	32	13
Current Income Taxes Payable	78	81	93	66	85	50
Other Current Liabilities	65	47	51	54	78	56
Total Current Liabilities	338	481	376	164	373	201
Long-Term Debt	65	72	104	136	169	96
Long-Term Leases	5	6	7	-	-	-
Other Long-Term Liabilities	17	16	10	9	8	10
Total Liabilities	425	575	497	309	550	307
Common Stock	2,116	2,029	1,674	1,627	1,210	1,000
Additional Paid-In Capital	2,402	2,316	1,960	1,913	1,497	1,286
Retained Earnings	-4,553	-4,371	-3,129	-2,023	-1,468	-775
Comprehensive Income & Other	388	370	193	147	113	78
Shareholders' Equity	353	344	698	1,664	1,352	1,589
Total Liabilities & Equity	778	919	1,195	1,973	1,902	1,896
Total Debt	100	210	243	168	358	109
Net Cash (Debt)	10	-128	-153	193	-80	110
Net Cash Growth	-97.15%	-	-	-	-	-87.46%
Net Cash Per Share	0.19	-2.42	-3.50	4.82	-2.32	3.33
Filing Date Shares Outstanding	54.59	53.64	52.6	43.64	37.03	33.13
Total Common Shares Outstanding	54.59	53.64	45.06	43.64	36.07	33.04
Working Capital	412	410	795	1,785	1,504	1,669
Book Value Per Share	6.47	6.41	15.49	38.13	37.48	48.09
Tangible Book Value	353	344	698	1,664	1,352	1,589
Tangible Book Value Per Share	6.47	6.41	15.49	38.13	37.48	48.09
Order Backlog	-	493.7	560.5	768.1	840.23	692.48