ESPOIR Balance Sheet

Financials in millions JPY. Fiscal year is March - February.

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov '25 Nov 30, 2025	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022	Feb '21 Feb 28, 2021
Cash & Equivalents	135	326	629	495	452	539
Cash & Short-Term Investments	205	326	629	495	452	539
Cash Growth	-37.31%	-48.17%	27.07%	9.51%	-16.14%	131.33%
Receivables	14	24	3	58	52	20
Inventory	1,038	165	271	142	132	270
Other Current Assets	19	28	34	8	22	9
Total Current Assets	1,276	543	937	703	658	838
Property, Plant & Equipment	229	243	194	5,534	8,071	8,171
Long-Term Investments	4	4	8	11	12	15
Long-Term Deferred Tax Assets	-	-	-	24	17	24
Other Long-Term Assets	2	2	2	2	1	2
Total Assets	1,511	792	1,141	6,274	8,759	9,050
Accounts Payable	51	-	-	18	1	-
Short-Term Debt	844	14	14	2,047	14	14
Current Portion of Long-Term Debt	-	-	-	4,556	198	198
Current Income Taxes Payable	1	-	254	-	-	-
Other Current Liabilities	36	56	29	236	207	170
Total Current Liabilities	932	70	297	6,857	420	382
Long-Term Debt	702	715	729	234	6,917	7,180
Other Long-Term Liabilities	41	47	56	544	560	549
Total Liabilities	1,675	832	1,082	7,635	7,897	8,111
Common Stock	993	993	919	919	851	851
Additional Paid-In Capital	146	146	72	72	4	4
Retained Earnings	-1,287	-1,163	-915	-2,336	22	99
Treasury Stock	-16	-16	-16	-16	-16	-16
Comprehensive Income & Other	-	-	-1	-	1	1
Shareholders' Equity	-164	-40	59	-1,361	862	939
Total Liabilities & Equity	1,511	792	1,141	6,274	8,759	9,050
Total Debt	1,546	729	743	6,837	7,129	7,392
Net Cash (Debt)	-1,341	-403	-114	-6,342	-6,677	-6,853
Net Cash Per Share	-243.11	-75.06	-22.78	-1365.99	-1495.82	-1535.25
Filing Date Shares Outstanding	5.54	5.54	5.18	5	4.46	4.46
Total Common Shares Outstanding	5.54	5.54	5	5	4.46	4.46
Working Capital	344	473	640	-6,154	238	456
Book Value Per Share	-29.58	-7.22	11.79	-271.99	193.11	210.36
Tangible Book Value	-164	-40	59	-1,361	862	939
Tangible Book Value Per Share	-29.58	-7.22	11.79	-271.99	193.11	210.36

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