175A — Will Smart Co Balance Sheet

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Annual balance sheet for Will Smart Co, fiscal year end - December 31st, JPY millions except per share, conversion factor applied.

	2022 March 31st	2023 March 31st	2024 March 31st	2025 December 31st
Period Length:	—	—	—	—
Source:	PROSPECTUS	PROSPECTUS	Yuho	Tanshin
Standards:	JAS	JAS	JAS	—
Status:	Final	Final	Final	Final
Cash and Equivalents
Cash and Short Term Investments	136	64.2	147	105
Net Total Accounts Receivable
Net Total Receivables	636	245	401	235
Total Inventory
Prepaid Expenses
Total Other Current Assets
Total Current Assets	793	370	569	406
Gross Property, Plant And Equipment
Accumulated Depreciation
Net Property, Plant And Equipment	16	23.4	28	4.09
Net Goodwill
Net Intangible Assets
Other Long Term Assets
Total Assets	1,051	607	776	437
Accounts Payable
Accrued Expenses
Notes Payable / Short Term Debt
Current Portion of Long Term Debt / Capital Leases
Total Other Current Liabilities
Total Current Liabilities	388	309	452	427
Long Term Debt
Capital Lease Obligations
Total Long Term Debt
Total Debt
Total Other Liabilities
Total Liabilities	388	322	463	434
Common Stock
Additional Paid In Capital
Retained Earnings (Accumulated Deficit)
Treasury Stock
Other Equity
Total Equity	663	285	312	3.18
Total Liabilities & Shareholders' Equity	1,051	607	776	437
Total Common Shares Outstanding