243A — Tops Balance Sheet

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Consumer DefensivesHighly SpeculativeMicro Cap

Annual balance sheet for Tops, fiscal year end - September 30th, JPY millions except per share, conversion factor applied.

	2022 September 30th	2023 September 30th	2024 September 30th
Period Length:	—	—	—
Source:	PROSPECTUS	PROSPECTUS	Yuho
Standards:	JAS	JAS	JAS
Status:	Final	Final	Final
Cash and Equivalents
Cash and Short Term Investments	777	836	961
Net Total Accounts Receivable
Net Total Receivables	242	247	233
Total Inventory
Prepaid Expenses
Total Other Current Assets
Total Current Assets	1,105	1,176	1,303
Gross Property, Plant And Equipment
Accumulated Depreciation
Net Property, Plant And Equipment	793	776	763
Net Intangible Assets
Long Term Investments
Other Long Term Assets
Total Assets	1,959	2,011	2,118
Accounts Payable
Accrued Expenses
Notes Payable / Short Term Debt
Current Portion of Long Term Debt / Capital Leases
Total Other Current Liabilities
Total Current Liabilities	276	285	287
Capital Lease Obligations
Total Long Term Debt
Total Debt
Total Other Liabilities
Total Funded Status
Total Liabilities	385	394	385
Common Stock
Additional Paid In Capital
Retained Earnings (Accumulated Deficit)
Unrealized Gain / Loss
Other Equity
Total Equity	1,573	1,617	1,733
Total Liabilities & Shareholders' Equity	1,959	2,011	2,118
Total Common Shares Outstanding