FORCIA 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
Period Ending	Nov '25 Nov 30, 2025	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023
Cash & Equivalents	1,227	1,230	958.98	520.44
Cash & Short-Term Investments	1,227	1,230	958.98	520.44
Cash Growth	27.94%	28.31%	84.27%	-
Receivables	477.08	535.26	309.22	660.2
Prepaid Expenses	40.03	45.86	41.17	39.23
Other Current Assets	6	2.17	0	11.36
Total Current Assets	1,750	1,814	1,309	1,231
Property, Plant & Equipment	38.59	34.09	41.07	41.59
Other Intangible Assets	251.63	207.13	135.96	95.21
Long-Term Deferred Tax Assets	40.13	28.25	29.74	32.5
Other Long-Term Assets	108.49	108.4	110.3	110.72
Total Assets	2,189	2,192	1,626	1,511
Accounts Payable	56.22	48.94	40.6	59.07
Current Income Taxes Payable	2.76	63.64	38.49	9.18
Current Unearned Revenue	0.33	1.76	1.76	2.2
Other Current Liabilities	100.04	138.14	111.48	105.76
Total Current Liabilities	218	252.48	192.34	176.22
Total Liabilities	218	252.48	192.34	176.22
Common Stock	236.68	236.68	50	50
Additional Paid-In Capital	236.68	236.68	50	50
Retained Earnings	1,498	1,466	1,334	1,235
Comprehensive Income & Other	0	0	-	-
Shareholders' Equity	1,971	1,939	1,434	1,335
Total Liabilities & Equity	2,189	2,192	1,626	1,511
Net Cash (Debt)	1,227	1,230	958.98	520.44
Net Cash Growth	27.94%	28.31%	84.27%	-
Net Cash Per Share	1011.28	1183.94	958.98	520.43
Filing Date Shares Outstanding	1.23	1.23	1	1
Total Common Shares Outstanding	1.23	1.23	1	1
Working Capital	1,532	1,561	1,117	1,055
Book Value Per Share	1599.86	1574.12	1434.11	1335.02
Tangible Book Value	1,719	1,732	1,298	1,240
Tangible Book Value Per Share	1395.60	1405.98	1298.14	1239.81
Buildings	-	46.31	47.6	-
Machinery	-	64.83	63.64	-
Construction In Progress	-	1.58	2.14	4.97

Source: S&P Capital IQ. Standard template. Financial Sources.