SPARX Group 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	19,527	21,385	22,066	22,028	19,199
Short-Term Investments	2,926	203	203	203	203
Cash & Short-Term Investments	22,453	21,588	22,269	22,231	19,402
Cash Growth	4.01%	-3.06%	0.17%	14.58%	-3.65%
Accounts Receivable	3,234	2,811	2,990	2,252	2,013
Other Receivables	1,722	911	1,213	1,763	993
Receivables	4,956	3,722	4,203	4,015	3,006
Inventory	2,473	577	-	-	-
Prepaid Expenses	429	456	323	262	245
Other Current Assets	78	288	335	86	70
Total Current Assets	30,389	26,631	27,130	26,594	22,723
Property, Plant & Equipment	2,538	3,389	1,027	981	789
Long-Term Investments	24,562	19,809	16,622	10,651	12,336
Other Intangible Assets	16	12	1,234	19	9
Long-Term Deferred Tax Assets	94	97	97	327	373
Other Long-Term Assets	1	1	2	-	1
Total Assets	57,600	49,939	46,112	39,382	37,141
Accounts Payable	358	372	454	158	184
Short-Term Debt	2,000	2,000	2,000	2,000	2,000
Current Portion of Long-Term Debt	5,000	-	-	2,343	-
Current Portion of Leases	1,026	1,788	-	-	-
Current Income Taxes Payable	3,590	3,221	3,195	2,289	1,964
Other Current Liabilities	1,815	607	898	550	423
Total Current Liabilities	13,789	7,988	6,547	7,340	4,571
Long-Term Debt	2,000	7,000	7,000	5,000	7,000
Long-Term Deferred Tax Liabilities	1,719	682	592	212	454
Other Long-Term Liabilities	889	762	555	784	793
Total Liabilities	18,397	16,432	14,694	13,336	12,818
Common Stock	8,587	8,587	8,587	8,587	8,587
Additional Paid-In Capital	1,146	1,481	1,848	2,252	2,555
Retained Earnings	27,090	23,497	20,960	16,886	14,787
Treasury Stock	-3,088	-3,222	-3,579	-3,634	-3,685
Comprehensive Income & Other	5,468	3,164	3,624	1,955	2,079
Total Common Equity	39,203	33,507	31,440	26,046	24,323
Minority Interest	-	-	-22	-	-
Shareholders' Equity	39,203	33,507	31,418	26,046	24,323
Total Liabilities & Equity	57,600	49,939	46,112	39,382	37,141
Total Debt	10,026	10,788	9,000	9,343	9,000
Net Cash (Debt)	12,427	10,800	13,269	12,888	10,402
Net Cash Growth	15.07%	-18.61%	2.96%	23.90%	-6.60%
Net Cash Per Share	314.19	271.77	333.39	323.19	260.36
Filing Date Shares Outstanding	39.52	39.66	39.8	39.84	39.94
Total Common Shares Outstanding	39.52	39.62	39.58	39.75	39.88
Working Capital	16,600	18,643	20,583	19,254	18,152
Book Value Per Share	991.99	845.63	794.28	655.20	609.87
Tangible Book Value	39,187	33,495	30,206	26,027	24,314
Tangible Book Value Per Share	991.59	845.33	763.10	654.72	609.64

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