CommSeed Balance Sheet

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	699	791	650	623	690
Cash & Short-Term Investments	699	791	650	623	690
Cash Growth	-11.63%	21.69%	4.33%	-9.71%	118.65%
Accounts Receivable	303	305	383	269	215
Receivables	303	405	583	469	215
Inventory	20	12	23	6	6
Prepaid Expenses	84	50	49	32	22
Other Current Assets	15	36	108	68	9
Total Current Assets	1,121	1,294	1,413	1,198	942
Property, Plant & Equipment	12	4	8	10	8
Long-Term Investments	67	64	-33	-20	76
Goodwill	-	-	5	11	16
Other Intangible Assets	205	154	201	47	120
Long-Term Deferred Tax Assets	111	102	79	67	24
Other Long-Term Assets	1	1	1	2	1
Total Assets	1,517	1,619	1,744	1,385	1,235
Accounts Payable	156	155	133	91	93
Accrued Expenses	72	78	119	66	47
Short-Term Debt	150	302	375	201	-
Current Portion of Long-Term Debt	40	20	13	26	30
Current Income Taxes Payable	19	52	17	11	70
Other Current Liabilities	131	222	210	149	65
Total Current Liabilities	568	829	867	544	305
Long-Term Debt	120	71	56	65	40
Pension & Post-Retirement Benefits	24	24	25	24	27
Other Long-Term Liabilities	9	3	2	1	2
Total Liabilities	721	927	950	634	374
Common Stock	1,205	1,199	1,193	1,139	1,136
Additional Paid-In Capital	636	630	624	570	567
Retained Earnings	-1,071	-1,170	-1,036	-975	-859
Comprehensive Income & Other	26	33	13	17	17
Total Common Equity	796	692	794	751	861
Shareholders' Equity	796	692	794	751	861
Total Liabilities & Equity	1,517	1,619	1,744	1,385	1,235
Total Debt	310	393	444	292	70
Net Cash (Debt)	389	398	206	331	620
Net Cash Growth	-2.26%	93.20%	-37.76%	-46.61%	104.99%
Net Cash Per Share	28.82	29.55	15.44	25.22	47.24
Filing Date Shares Outstanding	13.51	13.48	13.45	13.13	13.12
Total Common Shares Outstanding	13.51	13.48	13.45	13.13	13.12
Working Capital	553	465	546	654	637
Book Value Per Share	58.91	51.33	59.03	57.20	65.64
Tangible Book Value	591	538	588	693	725
Tangible Book Value Per Share	43.74	39.91	43.71	52.78	55.27