Valuence Holdings Balance Sheet

Financials in millions JPY. Fiscal year is September - August.

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 31, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Aug '21 Aug 31, 2021
Cash & Equivalents	6,913	5,304	6,916	8,336	7,807	8,270
Cash & Short-Term Investments	6,913	5,304	6,916	8,336	7,807	8,270
Cash Growth	-11.00%	-23.31%	-17.04%	6.78%	-5.60%	31.77%
Accounts Receivable	966.84	571	135	436	329	125
Other Receivables	1,724	1,920	1,692	1,629	1,378	-
Receivables	2,690	2,491	1,827	2,065	1,707	125
Inventory	15,816	10,428	7,134	7,648	6,334	3,925
Other Current Assets	2,508	1,820	1,723	1,178	956	1,089
Total Current Assets	27,927	20,043	17,600	19,227	16,804	13,409
Property, Plant & Equipment	5,803	5,856	4,224	3,806	2,846	2,487
Long-Term Investments	228.19	2,278	2,169	1,802	1,947	1,595
Goodwill	-	-	-	543	-	-
Other Intangible Assets	1,828	1,791	1,809	1,550	852	437
Long-Term Deferred Tax Assets	-	968	845	745	799	797
Other Long-Term Assets	3,141	2	1	2	1	2
Total Assets	38,927	30,938	26,648	27,675	23,249	18,727
Accounts Payable	593.11	394	366	393	244	119
Accrued Expenses	841.3	489	335	316	256	325
Short-Term Debt	7,700	8,300	6,800	11,101	11,900	8,340
Current Portion of Long-Term Debt	7,487	723	759	911	88	101
Current Portion of Leases	-	175	161	56	92	51
Current Income Taxes Payable	1,669	417	128	408	395	268
Other Current Liabilities	2,350	2,423	1,663	1,637	1,345	1,097
Total Current Liabilities	20,641	12,921	10,212	14,822	14,320	10,301
Long-Term Debt	6,283	9,189	8,513	2,995	306	211
Long-Term Leases	-	114	233	195	127	143
Pension & Post-Retirement Benefits	-	-	-	-	-	66
Other Long-Term Liabilities	1,223	1,040	836	830	643	737
Total Liabilities	28,146	23,264	19,794	18,842	15,396	11,458
Common Stock	1,457	1,373	1,295	1,219	1,146	1,144
Additional Paid-In Capital	1,663	1,579	1,501	1,425	1,256	1,180
Retained Earnings	8,100	4,916	4,234	6,331	5,602	4,978
Treasury Stock	-944.28	-668	-668	-668	-668	-213
Comprehensive Income & Other	505.5	474	492	526	517	180
Shareholders' Equity	10,781	7,674	6,854	8,833	7,853	7,269
Total Liabilities & Equity	38,927	30,938	26,648	27,675	23,249	18,727
Total Debt	21,470	18,501	16,466	15,258	12,513	8,846
Net Cash (Debt)	-14,557	-13,197	-9,550	-6,922	-4,706	-576
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1100.03	-1002.75	-734.92	-533.44	-357.47	-43.35
Filing Date Shares Outstanding	13.18	13.14	13.02	12.93	12.85	13.19
Total Common Shares Outstanding	13.18	13.15	13.02	12.93	12.85	13.19
Working Capital	7,286	7,122	7,388	4,405	2,484	3,108
Book Value Per Share	817.99	583.59	526.26	683.14	611.03	551.02
Tangible Book Value	8,953	5,883	5,045	6,740	7,001	6,832
Tangible Book Value Per Share	679.31	447.39	387.36	521.27	544.74	517.90