KIYO Learning 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	3,606	4,087	3,476	3,194	2,787	2,273
Cash & Short-Term Investments	3,606	4,087	3,476	3,194	2,787	2,273
Cash Growth	14.11%	17.58%	8.83%	14.60%	22.61%	24.21%
Accounts Receivable	95	68	74	60	51	32
Receivables	95	68	74	60	51	32
Inventory	219	205	179	113	127	101
Prepaid Expenses	-	56	54	37	27	44
Other Current Assets	199	3	54	85	43	5
Total Current Assets	4,119	4,419	3,837	3,489	3,035	2,455
Property, Plant & Equipment	55	56	64	73	68	73
Long-Term Investments	294	136	131	146	119	83
Other Intangible Assets	290	291	279	234	182	123
Long-Term Deferred Tax Assets	-	78	49	13	-	34
Other Long-Term Assets	1	2	1	1	2	2
Total Assets	4,759	4,982	4,361	3,956	3,406	2,770
Accounts Payable	-	-	1	1	-	1
Accrued Expenses	-	50	64	150	117	102
Short-Term Debt	450	450	450	450	450	50
Current Portion of Long-Term Debt	-	-	-	19	47	50
Current Portion of Leases	-	3	4	4	4	2
Current Income Taxes Payable	5	257	298	176	189	128
Other Current Liabilities	2,878	2,619	2,242	2,064	1,602	1,177
Total Current Liabilities	3,333	3,379	3,059	2,864	2,409	1,510
Long-Term Debt	-	-	-	-	19	66
Long-Term Leases	-	-	3	8	12	10
Other Long-Term Liabilities	1	2	1	-	1	1
Total Liabilities	3,334	3,381	3,063	2,872	2,441	1,587
Common Stock	810	810	805	803	800	799
Additional Paid-In Capital	801	801	796	794	791	789
Retained Earnings	-186	-10	-304	-514	-626	-405
Comprehensive Income & Other	-	-	1	1	-	-
Shareholders' Equity	1,425	1,601	1,298	1,084	965	1,183
Total Liabilities & Equity	4,759	4,982	4,361	3,956	3,406	2,770
Total Debt	450	453	457	481	532	178
Net Cash (Debt)	3,156	3,634	3,019	2,713	2,255	2,095
Net Cash Growth	16.46%	20.37%	11.28%	20.31%	7.64%	22.16%
Net Cash Per Share	458.36	528.41	441.01	395.57	333.78	306.14
Filing Date Shares Outstanding	6.87	6.86	6.84	6.8	6.77	6.75
Total Common Shares Outstanding	6.87	6.86	6.84	6.8	6.77	6.75
Working Capital	786	1,040	778	625	626	945
Book Value Per Share	207.48	233.40	189.89	159.36	142.59	175.32
Tangible Book Value	1,135	1,310	1,019	850	783	1,060
Tangible Book Value Per Share	165.25	190.97	149.07	124.96	115.70	157.09