CommSeed Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2010
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '10 Mar 31, 2010
Cash & Equivalents	756	791	650	623	690	315.57
Cash & Short-Term Investments	756	791	650	623	690	315.57
Cash Growth	-1.18%	21.69%	4.33%	-9.71%	118.65%	-14.01%
Accounts Receivable	397	305	383	269	215	281.42
Receivables	497	405	583	469	215	281.42
Inventory	15	12	23	6	6	13.69
Prepaid Expenses	-	50	49	32	22	8.18
Other Current Assets	101	36	108	68	9	3.49
Total Current Assets	1,369	1,294	1,413	1,198	942	646.84
Property, Plant & Equipment	10	4	8	10	8	19.88
Long-Term Investments	147	64	-33	-20	76	25.18
Goodwill	-	-	5	11	16	-
Other Intangible Assets	233	154	201	47	120	22.34
Long-Term Deferred Tax Assets	-	102	79	67	24	-
Other Long-Term Assets	1	1	1	2	1	104.58
Total Assets	1,760	1,619	1,744	1,385	1,235	818.82
Accounts Payable	159	155	133	91	93	173.48
Accrued Expenses	-	78	119	66	47	4.52
Short-Term Debt	314	302	375	201	-	-
Current Portion of Long-Term Debt	40	20	13	26	30	-
Current Portion of Leases	-	-	-	-	-	9.38
Current Income Taxes Payable	40	52	17	11	70	1.39
Other Current Liabilities	280	222	210	149	65	1.97
Total Current Liabilities	833	829	867	544	305	190.74
Long-Term Debt	134	71	56	65	40	-
Long-Term Leases	-	-	-	-	-	3.74
Pension & Post-Retirement Benefits	24	24	25	24	27	34.02
Other Long-Term Liabilities	9	3	2	1	2	3.92
Total Liabilities	1,000	927	950	634	374	232.41
Common Stock	1,205	1,199	1,193	1,139	1,136	568.88
Additional Paid-In Capital	636	630	624	570	567	-
Retained Earnings	-1,098	-1,170	-1,036	-975	-859	34.88
Treasury Stock	-	-	-	-	-	-17.36
Comprehensive Income & Other	17	33	13	17	17	0
Total Common Equity	760	692	794	751	861	586.41
Shareholders' Equity	760	692	794	751	861	586.41
Total Liabilities & Equity	1,760	1,619	1,744	1,385	1,235	818.82
Total Debt	488	393	444	292	70	13.11
Net Cash (Debt)	268	398	206	331	620	302.45
Net Cash Growth	7.63%	93.20%	-37.76%	-46.61%	104.99%	-11.36%
Net Cash Per Share	19.87	29.55	15.44	25.22	47.24	40.51
Filing Date Shares Outstanding	13.51	13.48	13.45	13.13	13.12	7.47
Total Common Shares Outstanding	13.51	13.48	13.45	13.13	13.12	7.47
Working Capital	536	465	546	654	637	456.1
Book Value Per Share	56.25	51.33	59.03	57.20	65.64	78.54
Tangible Book Value	527	538	588	693	725	564.08
Tangible Book Value Per Share	39.00	39.91	43.71	52.78	55.27	75.54
Buildings	-	-	-	-	-	8.85
Machinery	-	-	-	-	-	8.56

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