CELM,Inc. Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	1,839	1,701	1,971	1,728	2,963
Short-Term Investments	-	-	2	459	-
Cash & Short-Term Investments	1,839	1,701	1,973	2,187	2,963
Cash Growth	8.11%	-13.79%	-9.79%	-26.19%	209.61%
Receivables	1,145	1,082	644	620	584
Inventory	6	8	7	8	9
Other Current Assets	86	75	68	65	60
Total Current Assets	3,076	2,866	2,692	2,880	3,616
Property, Plant & Equipment	137	140	60	62	127
Long-Term Investments	259	330	266	279	339
Goodwill	3,143	3,523	1,573	1,599	1,788
Other Intangible Assets	246	277	105	9	13
Long-Term Deferred Tax Assets	194	145	172	170	119
Other Long-Term Assets	1	2	1	2	2
Total Assets	7,056	7,283	4,869	5,001	6,004
Accounts Payable	698	731	574	538	497
Accrued Expenses	313	291	240	340	26
Short-Term Debt	-	-	500	-	-
Current Portion of Long-Term Debt	283	283	61	241	242
Current Income Taxes Payable	448	486	246	284	546
Other Current Liabilities	171	157	104	204	395
Total Current Liabilities	1,913	1,948	1,725	1,607	1,706
Long-Term Debt	1,912	2,445	-	61	302
Pension & Post-Retirement Benefits	22	22	-	-	-
Long-Term Deferred Tax Liabilities	33	14	-	-	4
Other Long-Term Liabilities	60	49	26	28	58
Total Liabilities	3,940	4,478	1,751	1,696	2,070
Common Stock	1,033	1,027	1,026	1,014	1,001
Additional Paid-In Capital	1,023	1,017	1,016	1,282	1,268
Retained Earnings	1,437	2,351	2,031	2,009	1,660
Treasury Stock	-576	-1,746	-1,066	-1,050	-
Comprehensive Income & Other	199	156	111	50	5
Shareholders' Equity	3,116	2,805	3,118	3,305	3,934
Total Liabilities & Equity	7,056	7,283	4,869	5,001	6,004
Total Debt	2,195	2,728	561	302	544
Net Cash (Debt)	-356	-1,027	1,412	1,885	2,419
Net Cash Growth	-	-	-25.09%	-22.07%	-
Net Cash Per Share	-16.23	-45.66	59.20	72.62	88.27
Filing Date Shares Outstanding	21.66	21.44	23.13	23.46	26.82
Total Common Shares Outstanding	21.66	21.44	23.13	24.22	26.8
Working Capital	1,163	918	967	1,273	1,910
Book Value Per Share	143.84	130.85	134.78	136.44	146.78
Tangible Book Value	-273	-995	1,440	1,697	2,133
Tangible Book Value Per Share	-12.60	-46.41	62.25	70.06	79.58

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