SPARX Group 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	15,894	21,385	22,066	22,028	19,199	19,935
Short-Term Investments	-	203	203	203	203	202
Cash & Short-Term Investments	15,894	21,588	22,269	22,231	19,402	20,137
Cash Growth	-5.67%	-3.06%	0.17%	14.58%	-3.65%	7.82%
Accounts Receivable	3,859	2,811	2,990	2,252	2,013	1,951
Other Receivables	1,820	911	1,213	1,763	993	1,210
Receivables	5,679	3,722	4,203	4,015	3,006	3,161
Inventory	2,414	577	-	-	-	-
Prepaid Expenses	504	456	323	262	245	220
Other Current Assets	609	288	335	86	70	23
Total Current Assets	25,100	26,631	27,130	26,594	22,723	23,541
Property, Plant & Equipment	3,297	3,389	1,027	981	789	878
Long-Term Investments	24,793	19,809	16,622	10,651	12,336	12,110
Other Intangible Assets	18	12	1,234	19	9	15
Long-Term Deferred Tax Assets	75	97	97	327	373	432
Other Long-Term Assets	2	1	2	-	1	-
Total Assets	53,285	49,939	46,112	39,382	37,141	37,986
Accounts Payable	788	372	454	158	184	307
Short-Term Debt	2,000	2,000	2,000	2,000	2,000	2,000
Current Portion of Long-Term Debt	5,000	-	-	2,343	-	5,000
Current Portion of Leases	1,136	1,788	-	-	-	-
Current Income Taxes Payable	1,394	3,221	3,195	2,289	1,964	3,341
Other Current Liabilities	771	607	898	550	423	715
Total Current Liabilities	11,852	7,988	6,547	7,340	4,571	11,363
Long-Term Debt	2,000	7,000	7,000	5,000	7,000	2,000
Long-Term Deferred Tax Liabilities	1,566	682	592	212	454	669
Other Long-Term Liabilities	825	762	555	784	793	679
Total Liabilities	16,243	16,432	14,694	13,336	12,818	14,711
Common Stock	8,587	8,587	8,587	8,587	8,587	8,587
Additional Paid-In Capital	1,146	1,481	1,848	2,252	2,555	2,555
Retained Earnings	25,179	23,497	20,960	16,886	14,787	13,116
Treasury Stock	-3,087	-3,222	-3,579	-3,634	-3,685	-3,549
Comprehensive Income & Other	5,217	3,164	3,624	1,955	2,079	2,566
Total Common Equity	37,042	33,507	31,440	26,046	24,323	23,275
Minority Interest	-	-	-22	-	-	-
Shareholders' Equity	37,042	33,507	31,418	26,046	24,323	23,275
Total Liabilities & Equity	53,285	49,939	46,112	39,382	37,141	37,986
Total Debt	10,136	10,788	9,000	9,343	9,000	9,000
Net Cash (Debt)	5,758	10,800	13,269	12,888	10,402	11,137
Net Cash Growth	-22.54%	-18.61%	2.96%	23.90%	-6.60%	15.10%
Net Cash Per Share	145.48	271.77	333.39	323.19	260.36	278.65
Filing Date Shares Outstanding	39.52	39.66	39.8	39.84	39.94	39.97
Total Common Shares Outstanding	39.52	39.62	39.58	39.75	39.88	39.97
Working Capital	13,248	18,643	20,583	19,254	18,152	12,178
Book Value Per Share	937.32	845.63	794.28	655.20	609.87	582.34
Tangible Book Value	37,024	33,495	30,206	26,027	24,314	23,260
Tangible Book Value Per Share	936.87	845.33	763.10	654.72	609.64	581.97

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