Date range: 1/1/25  to  12/31/25
Data as of: Jan 05, 2026  ·  08:07 PST
Dec Monthly Close Ready for sign-off
99%
FY2025 Annual Close Ready for sign-off
95%
Cash & cash equivalents
$3,248M
Real-time · ERP shows $3,220M · +$28M
Real-time diff breakdown
Audit-ready$1,834M
Reconciled$1,265M
Inferred$149M
Net revenue — Dec 2025
$37,806M
Real-time · ERP shows $37,184M · +$622M
Real-time diff breakdown
Audit-ready$31,105M
Reconciled$6,701M
Stored-value card & loyalty
$1,858M
Real-time · ERP shows $1,841M · +$17M
Real-time diff breakdown
Audit-ready$312M
Reconciled$1,254M
Warning$290M
Critical$2M
Real-time balance sheet
AccountERPThe diffReal time
Current assets
Cash & cash equivalents$3,220+$28$3,248
Digital assets & investments$247+$2$249
Accounts receivable$1,277+$13$1,290
Inventory$2,185+$19$2,204
Other current assets$453+$4$457
Total current assets$7,382+$66$7,448
Noncurrent assets
Noncurrent assets$24,638+$188$24,826
Total assets$32,020+$254$32,274
Current liabilities
Payables & accrued expenses$5,305+$59$5,364
Current debt$1,499+$14$1,513
Stored-value card & loyalty$1,841+$17$1,858
Other current liabilities$1,564+$21$1,585
Total current liabilities$10,209+$111$10,320
Noncurrent liabilities & equity
Noncurrent liabilities$11,539+$89$11,628
Total liabilities$21,748+$199$21,947
Stockholders' equity$10,272+$55$10,327
Total liabilities & equity$32,020+$254$32,274
Real-time income statement
Line itemERPThe diffReal time
Revenue
Company-operated stores$30,745+$360$31,105
Licensed stores$4,350+$239$4,589
Other revenue$2,089+$23$2,112
Total net revenue$37,184+$622$37,806
Operating expenses
Product & distribution$11,658+$191$11,849
Store operating expenses$17,059+$239$17,298
General & administrative$2,617+$35$2,652
Depreciation & amortization$1,684+$92$1,776
Other operating expenses$1,325+$10$1,335
Total operating expenses$34,343+$568$34,911
Operating income$2,841+$55$2,896
Below the line
Interest income / (expense)($425)($5)($430)
Tax expense$650+$5$655
Net income$3,066+$55$3,121
Date range: 1/1/25  to  12/31/25
Data as of: Jan 05, 2026  ·  08:07 PST
Supervisory review — team-approved exceptions
Filtered: Team-Approved Exceptions
Account Entries ERP The Diff Real Time Controller Status
Current liabilities
2400  Intercompany payables 3 $1,284M+$3.8M$1,287.8M P. Hoffman · T. Nakamura Approved
2500  Accrued payroll 1 $892M$892M K. Santos Approved
Revenue
4103  Digital / USDC payments — Bridge 2 $4,250M+$70M$4,320M A. Chen Approved
Expense
5101  Product & distribution costs 1 $11,849M$11,849M M. Osei Approved
Date range: 1/1/25  to  12/31/25
Data as of: Jan 05, 2026  ·  08:07 PST
Account 2400 — Intercompany payables  ·  Team-approved exceptions  ·  FY2025
Entry ID Date Description Amount Controller Approved Score Status
AR-EXC-0217 Sep 14 EMEA intercompany settlement — Q3 rebalancing $3.8M P. Hoffman Sep 19 0.61 Approved
AR-EXC-0198 Jul 22 APAC intercompany settlement — Q2 rebalancing $2.1M T. Nakamura Jul 25 0.34 Approved
AR-EXC-0174 Nov 28 APAC intercompany settlement — Nov funding advance $1.4M T. Nakamura Nov 28 0.28 Approved
✓ Demo Concluded — FY2025 Close Certified
All four annual adjustments posted to the ERP. CFO certification package is ready to export.
Date range: 1/1/25  to  12/31/25
Data as of: Jan 05, 2026  ·  08:07 PST
AR-ADJ-0042  ·  Acct 2400 — Intercompany Payables
Intercompany FX Settlement — Aura US / Aura Japan (Dec 31)
FX Rate: 157.44 JPY/USD · Dec 31, 23:59:59 PST · Debit: 2400 · Credit: FX Translation Gain (7100)
$2.1M
✓ ERP Posted
AR-ADJ-0043  ·  Acct 2500 — Accrued Payroll
Tokyo Payroll Accrual — Cycle Timing Adjustment (Dec 31)
Auto-approved · Precedent confidence 99.1% · Within Policies & Controls
$0.8M
✓ ERP Posted
0044  ·  Tax Provision ANNUAL
FY2025 Tax Provision — Federal, State, and International
Full-year pre-tax income across all jurisdictions as of Dec 31
$47.2M
● Draft — Pending Sign-Off
0045  ·  D&A True-Up ANNUAL
FY2025 Depreciation & Amortization True-Up — All Asset Classes
Full-year asset utilization reconciled against fixed asset register
$3.8M
● Draft — Pending Sign-Off
0046  ·  Goodwill Test ANNUAL
Goodwill Impairment Assessment — Aura Japan Reporting Unit
GNN-modeled fair value remains above carrying value as of Dec 31 — no impairment indicated
$0.0M
● Draft — Pending Sign-Off
0047  ·  Bonus Accrual ANNUAL
FY2025 Annual Bonus Accrual — Global Headcount
Full-year performance metrics finalized December 31
$18.6M
● Draft — Pending Sign-Off
Entry Detail
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