NEPON Cash Flow Statement

Financials in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	62	42	79	398	297
Depreciation & Amortization	152	165	182	174	176
Loss (Gain) From Sale of Assets	3	12	1	77	4
Loss (Gain) From Sale of Investments	-	-10	-	-	-33
Other Operating Activities	1	-6	-114	-90	-71
Change in Accounts Receivable	35	250	218	-154	-160
Change in Inventory	243	200	106	-403	-45
Change in Accounts Payable	-194	-374	-291	24	271
Change in Other Net Operating Assets	83	-109	36	-36	7
Operating Cash Flow	385	170	217	-10	446
Operating Cash Flow Growth	126.47%	-21.66%	-	-	443.90%
Capital Expenditures	-56	-51	-85	-243	-221
Sale of Property, Plant & Equipment	-	18	-	-	-
Sale (Purchase) of Intangibles	-84	-81	-74	-31	-44
Investment in Securities	11	50	-	-	38
Other Investing Activities	9	6	138	-	22
Investing Cash Flow	-120	-58	-21	-274	-205
Short-Term Debt Issued	550	600	600	750	600
Long-Term Debt Issued	-	-	50	500	500
Total Debt Issued	550	600	650	1,250	1,100
Short-Term Debt Repaid	-500	-350	-400	-350	-650
Long-Term Debt Repaid	-233	-306	-396	-482	-460
Total Debt Repaid	-733	-656	-796	-832	-1,110
Net Debt Issued (Repaid)	-183	-56	-146	418	-10
Repurchase of Common Stock	-	-	-	-	-329
Common Dividends Paid	-	-30	-57	-36	-35
Other Financing Activities	-2	-1	-1	-1	-23
Financing Cash Flow	-185	-87	-204	381	-397
Foreign Exchange Rate Adjustments	1	2	3	3	-
Miscellaneous Cash Flow Adjustments	1	-	2	-	-
Net Cash Flow	82	27	-3	100	-156
Free Cash Flow	329	119	132	-253	225
Free Cash Flow Growth	176.47%	-9.85%	-	-	1150.00%
Free Cash Flow Margin	4.44%	1.64%	1.70%	-3.17%	3.01%
Free Cash Flow Per Share	343.61	124.28	137.85	-264.22	203.59
Cash Interest Paid	28	24	20	18	16
Cash Income Tax Paid	-14	-1	112	91	70
Levered Free Cash Flow	266.25	64.38	101.38	-426.75	130.63
Unlevered Free Cash Flow	283.75	79.38	113.88	-415.5	140
Change in Working Capital	167	-33	69	-569	73

Source: S&P Global Market Intelligence. Standard template. Financial Sources.