Business Coach Balance Sheet

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

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2025	FY 2024
Period Ending	Mar '26 Mar 31, 2026	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024
Cash & Equivalents	938	483	441
Cash & Short-Term Investments	938	483	441
Cash Growth	129.90%	9.52%	-
Accounts Receivable	199	221	284
Other Receivables	-	-	10
Receivables	199	221	294
Inventory	1	4	6
Other Current Assets	40	51	38
Total Current Assets	1,178	759	779
Property, Plant & Equipment	23	24	28
Long-Term Investments	141	137	175
Goodwill	-	-	78
Other Intangible Assets	96	63	308
Long-Term Deferred Tax Assets	36	17	6
Other Long-Term Assets	1	2	1
Total Assets	1,475	1,002	1,375
Accounts Payable	36	53	123
Accrued Expenses	-	24	10
Current Portion of Long-Term Debt	-	5	29
Current Income Taxes Payable	38	66	58
Other Current Liabilities	49	83	126
Total Current Liabilities	123	231	346
Long-Term Debt	-	-	5
Pension & Post-Retirement Benefits	-	-	91
Long-Term Deferred Tax Liabilities	-	-	96
Other Long-Term Liabilities	2	-	2
Total Liabilities	125	231	540
Common Stock	554	215	208
Additional Paid-In Capital	512	173	165
Retained Earnings	284	381	313
Comprehensive Income & Other	-	2	1
Total Common Equity	1,350	771	687
Minority Interest	-	-	148
Shareholders' Equity	1,350	771	835
Total Liabilities & Equity	1,475	1,002	1,375
Total Debt	-	5	34
Net Cash (Debt)	938	478	407
Net Cash Growth	136.27%	17.45%	-
Net Cash Per Share	255.14	141.65	120.98
Filing Date Shares Outstanding	4.24	4.24	3.31
Total Common Shares Outstanding	4.24	3.39	3.31
Working Capital	1,055	528	433
Book Value Per Share	318.28	227.32	207.27
Tangible Book Value	1,254	708	301
Tangible Book Value Per Share	295.64	208.75	90.81
Order Backlog	-	578.05	715.87