PicoCELA Inc. (PCLA) Balance Sheet

NASDAQ: PCLAAssets, liabilities, debt and equity over 4 years.

PCLA balance sheet, FY2025

September 30, 2025 · Japanese yen

¥1.10B assets = ¥624.9M liabilities + ¥475.8M equity

What it owns¥1.10BCash & ST investments: ¥541.5M (49.2%)Cash & ST investments¥541.5M · 49%Receivables: ¥109.6M (10.0%)Receivables ¥109.6MInventory: ¥336.2M (30.5%)Inventory¥336.2M · 31%Other current: ¥17.5M (1.6%)PP&E: ¥37.5M (3.4%)Goodwill & intangibles: ¥48.0M (4.4%)LT investments: ¥3.0M (0.3%)Other non-current: ¥7.3M (0.7%)=How it is financed¥1.10BCurrent liabilities: ¥470.8M (42.8%)Current liabilities¥470.8M · 43%Long-term debt: ¥10.4M (0.9%)Other LT liabilities: ¥143.6M (13.1%)Other LT liabilities¥143.6M · 13%Shareholders’ equity: ¥475.8M (43.2%)Shareholders’ equity¥475.8M · 43%

Both columns are drawn to the same scale: what PCLA owns equals what it owes plus shareholders’ equity. Hover a block for its value.

PCLA financial health

Current ratio2.13
Comfortable · current assets cover current liabilities 2.13×
Debt / equity0.60
Moderate leverage · ¥0.60 of debt for each $1 of equity
Equity / assets43.2%
Equity-funded · of assets funded by shareholders
Cash / debt188.8%
Cash covers debt · cash & short-term investments vs total debt
Goodwill & intangibles4.4%
Mostly tangible · of total assets

Descriptive bands, not a rating. Fiscal FY2025.

PCLA balance sheet trends, FY2022–FY2025

MetricTrendThenLatestChange
Total assets¥700.5MFY2022¥1.10BFY2025+16.3%/yr
Total liabilities¥232.6MFY2022¥624.9MFY2025+39.0%/yr
Shareholders’ equity¥467.9MFY2022¥475.8MFY2025+0.6%/yr
Cash & short-term investments¥263.1MFY2022¥541.5MFY2025+27.2%/yr
Total debt¥110.7MFY2022¥286.9MFY2025+37.3%/yr
Net cash (debt)¥152.4MFY2022¥254.7MFY2025+¥102.3M
Working capital¥446.1MFY2022¥534.0MFY2025+¥87.9M
Current ratio3.16FY20222.13FY2025−1.03
Debt / equity0.24FY20220.60FY2025+0.37
Shares outstanding823KFY2022917KFY2025+3.7%/yr

Change is the average annual growth (CAGR) or the difference between the first and latest year.

PCLA assets

Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current

PCLA liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

PCLA debt vs cash

Total debtCash & ST investmentsNet cash (debt)

Debt includes short- and long-term borrowings and, where reported, lease obligations.

PCLA balance sheet in Japanese yen

FY2025FY2024FY2023FY2022
Assets
Cash & short-term investments¥541.5M¥456.8M¥428.0M¥263.1M
Cash & equivalents¥541.5M¥456.8M¥428.0M¥263.1M
Receivables¥109.6M¥225.7M¥294.8M¥271.5M
Inventory¥336.2M¥206.6M¥183.9M¥69.8M
Other current assets¥17.5M¥58.3M¥104.2M¥48.1M
Total current assets¥1.00B¥947.5M¥1.01B¥652.6M
Property, plant & equipment (net)¥37.5M¥33.3M¥31.4M¥18.4M
Goodwill & intangible assets¥48.0M¥33.5M¥11.9M¥16.2M
Long-term investments¥3.0M¥3.0M¥3.0M¥3.0M
Other non-current assets¥7.3M¥217.5M¥92.0M¥10.4M
Total assets¥1.10B¥1.23B¥1.15B¥700.5M
Liabilities
Accounts payable¥36.4M¥84.1M¥62.8M¥37.5M
Short-term debt¥272.7M¥225.4M¥223.8M¥102.5M
Deferred revenue¥55.8M¥40.3M¥19.9M¥12.4M
Total current liabilities¥470.8M¥435.0M¥366.7M¥206.5M
Long-term debt¥10.4M¥328.3M¥26.3M¥4.6M
Lease obligations¥9.2M¥10.9M¥10.8M¥10.4M
Other long-term liabilities¥143.6M¥116.7M¥60.3M¥21.5M
Total liabilities¥624.9M¥880.0M¥453.2M¥232.6M
Shareholders' equity
Common stock & paid-in capital¥60.7M¥100.0M¥2.3M¥2.1M
Retained earnings (deficit)−¥2.86B−¥2.20B−¥1.72B−¥1.09B
Total shareholders' equity¥475.8M¥354.8M¥696.0M¥467.9M
Key figures
Total debt¥286.9M¥557.2M¥252.1M¥110.7M
Net cash (debt)¥254.7M−¥100.4M¥175.9M¥152.4M
Working capital¥534.0M¥512.5M¥644.2M¥446.1M
Tangible book value¥427.8M¥321.3M¥684.1M¥451.8M
Shares outstanding917K823K823K823K
Current ratio2.132.182.763.16
Quick ratio1.381.571.972.59
Debt / equity0.601.570.360.24
Equity / assets43.2%28.7%60.6%66.8%

Quarterly columns are labeled by the month the quarter ended. Figures in Japanese yen as reported (latest annual report filed February 13, 2026); data from EODHD.

PCLA financial position

At the end of fiscal 2025 (September 30, 2025), PicoCELA Inc. had total assets of ¥1.1 billion (down 10.9% from a year earlier), total liabilities of ¥624.9 million and shareholders' equity of ¥475.8 million. It held ¥541.5 million in cash and short-term investments against ¥286.9 million of debt, a net cash position of ¥254.7 million. Its current ratio was 2.13. In the latest quarter (ended June 30, 2026) total assets were ¥650.9 million and equity ¥200.6 million.

Related: PCLA income statement, PCLA cash flow statement, PCLA key metrics. See the PCLA stock overview for the latest quote and news.

PCLA balance sheet FAQ

What are PicoCELA Inc.'s total assets?

PicoCELA Inc. reported total assets of ¥1.1 billion at the end of fiscal 2025 (September 30, 2025), compared with ¥1.2 billion a year earlier.

How much debt does PicoCELA Inc. have?

PicoCELA Inc. had ¥286.9 million of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.60.

How much cash does PicoCELA Inc. have?

PicoCELA Inc. held ¥541.5 million in cash and short-term investments at the end of fiscal 2025; with ¥286.9 million of debt that is net cash of ¥254.7 million.

What is PicoCELA Inc.'s book value?

PicoCELA Inc.'s shareholders' equity (book value) was ¥475.8 million at the end of fiscal 2025.

What is PicoCELA Inc.'s current ratio?

PicoCELA Inc. had current assets of ¥1.0 billion and current liabilities of ¥470.8 million, a current ratio of 2.13 (it can cover its short-term obligations).

How much goodwill does PicoCELA Inc. have?

PicoCELA Inc. carried ¥48.0 million of goodwill and intangible assets, 4.4% of total assets, at the end of fiscal 2025.

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