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	398.64	141.65	120.98
Filing Date Shares Outstanding	-	4.24	3.31
Total Common Shares Outstanding	-	3.39	3.31
Working Capital	1,055	528	433
Book Value Per Share	-	227.32	207.27
Tangible Book Value	1,254	708	301
Tangible Book Value Per Share	-	208.75	90.81
Order Backlog	-	578.05	715.87