Perpetuals.com Balance Sheet

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

Millions JPY. Fiscal year is May - Apr.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct '25 Oct 31, 2025	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022	Apr '21 Apr 30, 2021
Cash & Equivalents	666.93	104.38	337.91	177.89	657.42	364.26
Short-Term Investments	3.56	3.25	103.14	3.85	3.1	-
Cash & Short-Term Investments	670.49	107.63	441.05	181.73	660.52	364.26
Cash Growth	210.83%	-75.60%	142.69%	-72.49%	81.33%	-
Accounts Receivable	15.35	9.14	40.71	30.93	72.26	40.69
Other Receivables	-	0.01	0	19.15	-	-
Total Trade Receivables	15.35	9.15	40.71	50.08	72.26	40.69
Other Current Assets	46.92	26.56	48.63	2.87	5.77	4.63
Total Current Assets	732.75	143.34	530.39	234.68	738.54	409.57
Net Property, Plant & Equipment	16.23	4.4	13.03	5.53	12.86	6.35
Other Intangible Assets	9.44	10.62	-	-	-	-
Long-Term Investments	-	-	-	-	-	4.56
Other Long-Term Assets	32.14	32.14	32.14	212.82	0.65	16.75
Total Assets	790.57	190.5	575.57	453.04	752.05	437.23
Accounts Payable	11.99	12.17	18.42	-	-	-
Accrued Expenses	44.89	52.47	47.15	47.25	52.83	28.82
Short-Term Debt	40	-	-	-	-	-
Current Portion of Long-Term Debt	13.94	15.2	119.19	123.82	11.77	10.77
Current Portion of Leases	8.04	2.78	8.24	3.47	8.23	5.87
Unearned Revenue	-	-	-	1.4	-	0.11
Other Current Liabilities	45	-	-	0.15	38.55	10.41
Total Current Liabilities	163.86	82.61	193	176.08	111.38	55.98
Long-Term Debt	27.52	33.86	49.06	68.25	46.32	58.09
Long-Term Leases	6.87	-	2.78	-	3.47	-
Other Long-Term Liabilities	-	-	-	0.19	0.07	-
Total Long-Term Liabilities	34.4	33.86	51.84	68.44	49.86	58.09
Total Liabilities	198.26	116.47	244.84	244.52	161.23	114.07
Common Stock	57.39	50	50	100	334.58	234.51
Additional Paid-in Capital	2,871	2,210	2,210	1,702	1,525	754.51
Retained Earnings	-2,336	-2,186	-1,930	-1,594	-1,268	-665.86
Shareholders' Equity	592.31	74.03	330.73	208.52	590.82	323.16
Total Liabilities & Equity	790.57	190.5	575.57	453.04	752.05	437.23
Total Debt	96.38	51.84	179.27	195.54	69.79	74.73
Net Cash (Debt)	574.11	55.79	261.79	-13.81	590.73	289.53
Net Cash Growth	929.04%	-78.69%	-	-	104.03%	-
Net Cash Per Share	190.12	18.50	88.65	-4.99	213.86	107.94
Book Value	592.31	74.03	330.73	208.52	590.82	323.16
Book Value Per Share	196.14	24.55	112.00	75.33	213.89	120.47
Tangible Book Value	582.87	63.41	330.73	208.52	590.82	323.16
Tangible Book Value Per Share	193.02	21.03	112.00	75.33	213.89	120.47

Updated Apr 27, 2026. Data Source: Fiscal.ai. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q