Upcon Balance Sheet

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

Millions JPY. Fiscal year is Feb - Jan.

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 30, 2026	Jan '26 Jan 31, 2026	Jan '25 Jan 31, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022
Cash & Equivalents	1,380	1,330	1,073	805	941	519
Short-Term Investments	148	100	100	200	200	247
Cash & Short-Term Investments	1,528	1,430	1,173	1,005	1,141	766
Cash Growth	36.43%	21.91%	16.72%	-11.92%	48.96%	-19.79%
Receivables	36	172	235	116	121	88
Inventory	25	18	15	17	45	45
Prepaid Expenses	26	22	15	16	8	11
Other Current Assets	8	6	4	65	3	57
Total Current Assets	1,623	1,648	1,442	1,219	1,318	967
Property, Plant & Equipment	260	262	21	26	17	25
Long-Term Investments	419	407	312	83	51	53
Long-Term Deferred Tax Assets	-	3	16	4	4	-
Other Long-Term Assets	1	2	1	2	2	2
Total Assets	2,303	2,322	1,792	1,334	1,392	1,047
Accounts Payable	17	23	30	9	29	15
Accrued Expenses	30	79	45	12	12	9
Current Portion of Long-Term Debt	22	22	-	-	-	-
Current Portion of Leases	2	2	2	1	-	-
Current Income Taxes Payable	88	118	166	9	108	8
Current Unearned Revenue	-	-	-	-	-	3
Other Current Liabilities	6	16	5	10	9	5
Total Current Liabilities	165	260	248	41	158	40
Long-Term Debt	193	198	-	-	-	-
Long-Term Leases	3	4	5	3	3	-
Long-Term Deferred Tax Liabilities	14	-	-	-	-	3
Other Long-Term Liabilities	2	2	1	2	1	1
Total Liabilities	377	464	254	46	162	44
Common Stock	80	80	73	73	101	43
Additional Paid-In Capital	113	113	105	105	70	11
Retained Earnings	1,663	1,604	1,335	1,104	1,058	948
Comprehensive Income & Other	70	61	25	6	1	1
Shareholders' Equity	1,926	1,858	1,538	1,288	1,230	1,003
Total Liabilities & Equity	2,303	2,322	1,792	1,334	1,392	1,047
Total Debt	220	226	7	4	3	-
Net Cash (Debt)	1,308	1,204	1,166	1,001	1,138	766
Net Cash Growth	17.63%	3.26%	16.48%	-12.04%	48.56%	-19.79%
Net Cash Per Share	264.97	284.75	830.30	713.56	869.01	589.50
Filing Date Shares Outstanding	4.24	4.24	1.4	1.4	1.34	1.3
Total Common Shares Outstanding	4.24	4.24	1.4	1.4	1.34	1.3
Working Capital	1,458	1,388	1,194	1,178	1,160	927
Book Value Per Share	454.58	438.52	1095.20	917.17	917.95	771.89
Tangible Book Value	1,926	1,858	1,538	1,288	1,230	1,003
Tangible Book Value Per Share	454.58	438.52	1095.20	917.17	917.95	771.89