Caster Co.Ltd. 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
Period Ending	Feb '26 Feb 28, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024
Cash & Equivalents	1,179	1,184	1,636
Cash & Short-Term Investments	1,179	1,184	1,636
Cash Growth	-	-27.63%	-
Receivables	279	291	347
Prepaid Expenses	-	37	60
Other Current Assets	58	13	12
Total Current Assets	1,516	1,525	2,055
Property, Plant & Equipment	14	15	17
Long-Term Investments	4	4	2
Goodwill	288	314	368
Other Intangible Assets	56	13	11
Other Long-Term Assets	2	1	2
Total Assets	1,880	1,872	2,455
Accounts Payable	52	53	40
Accrued Expenses	366	383	399
Short-Term Debt	316	300	330
Current Portion of Long-Term Debt	37	37	37
Current Income Taxes Payable	55	79	194
Other Current Liabilities	252	179	183
Total Current Liabilities	1,078	1,031	1,183
Long-Term Debt	101	120	158
Pension & Post-Retirement Benefits	8	4	2
Other Long-Term Liabilities	7	8	10
Total Liabilities	1,194	1,163	1,353
Common Stock	190	190	190
Additional Paid-In Capital	1,580	1,580	1,580
Retained Earnings	-1,084	-1,062	-668
Comprehensive Income & Other	-	1	-
Shareholders' Equity	686	709	1,102
Total Liabilities & Equity	1,880	1,872	2,455
Total Debt	454	457	525
Net Cash (Debt)	725	727	1,111
Net Cash Growth	-	-34.56%	-
Net Cash Per Share	369.82	370.83	578.57
Filing Date Shares Outstanding	1.96	1.96	1.96
Total Common Shares Outstanding	1.96	1.96	1.96
Working Capital	438	494	872
Book Value Per Share	349.93	361.66	562.11
Tangible Book Value	342	382	723
Tangible Book Value Per Share	174.45	194.86	368.79