CELM,Inc. Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	2,056	1,701	1,971	1,728	2,963	957
Short-Term Investments	-	-	2	459	-	-
Cash & Short-Term Investments	2,056	1,701	1,973	2,187	2,963	957
Cash Growth	5.91%	-13.79%	-9.79%	-26.19%	209.61%	35.74%
Receivables	1,278	1,082	644	620	584	451
Inventory	12	8	7	8	9	9
Other Current Assets	85	75	68	65	60	53
Total Current Assets	3,431	2,866	2,692	2,880	3,616	1,470
Property, Plant & Equipment	130	140	60	62	127	92
Long-Term Investments	484	330	266	279	339	334
Goodwill	3,238	3,523	1,573	1,599	1,788	1,976
Other Intangible Assets	252	277	105	9	13	18
Long-Term Deferred Tax Assets	-	145	172	170	119	52
Other Long-Term Assets	2	2	1	2	2	2
Total Assets	7,537	7,283	4,869	5,001	6,004	3,944
Accounts Payable	860	731	574	538	497	365
Accrued Expenses	201	291	240	340	26	16
Short-Term Debt	290	-	500	-	-	490
Current Portion of Long-Term Debt	283	283	61	241	242	348
Current Income Taxes Payable	219	486	246	284	546	146
Other Current Liabilities	382	157	104	204	395	198
Total Current Liabilities	2,235	1,948	1,725	1,607	1,706	1,563
Long-Term Debt	1,983	2,445	-	61	302	545
Pension & Post-Retirement Benefits	23	22	-	-	-	-
Long-Term Deferred Tax Liabilities	-	14	-	-	4	5
Other Long-Term Liabilities	72	49	26	28	58	47
Total Liabilities	4,313	4,478	1,751	1,696	2,070	2,160
Common Stock	1,032	1,027	1,026	1,014	1,001	116
Additional Paid-In Capital	1,022	1,017	1,016	1,282	1,268	384
Retained Earnings	1,560	2,351	2,031	2,009	1,660	1,287
Treasury Stock	-576	-1,746	-1,066	-1,050	-	-
Comprehensive Income & Other	186	156	111	50	5	-3
Shareholders' Equity	3,224	2,805	3,118	3,305	3,934	1,784
Total Liabilities & Equity	7,537	7,283	4,869	5,001	6,004	3,944
Total Debt	2,556	2,728	561	302	544	1,383
Net Cash (Debt)	-500	-1,027	1,412	1,885	2,419	-426
Net Cash Growth	-	-	-25.09%	-22.07%	-	-
Net Cash Per Share	-22.67	-45.66	59.20	72.62	88.27	-21.13
Filing Date Shares Outstanding	21.65	21.44	23.13	23.46	26.82	26.01
Total Common Shares Outstanding	21.65	21.44	23.13	24.22	26.8	20.17
Working Capital	1,196	918	967	1,273	1,910	-93
Book Value Per Share	148.93	130.85	134.78	136.44	146.78	88.47
Tangible Book Value	-266	-995	1,440	1,697	2,133	-210
Tangible Book Value Per Share	-12.29	-46.41	62.25	70.06	79.58	-10.41

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.