JMSE:CPJ Cash Flow Statement

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022
Net Income	7.55	10.42	6.03	6.64	5.76	7.51
Depreciation & Amortization	5.14	4.85	4.98	4.86	4.3	4.19
Other Amortization	0.39	0.39	0.11	0.05	0.05	0.06
Loss (Gain) From Sale of Assets	0.01	0.01	0.02	-0.01	-0.01	-0.01
Other Operating Activities	2.15	2.48	0.04	-0.76	-0.19	1.84
Change in Accounts Receivable	-14.46	-15.27	-2.71	0.82	-0.93	-3.09
Change in Inventory	6.04	2.55	-4.28	-3.24	1.25	-18.73
Change in Accounts Payable	3.37	1.22	5.77	1.87	-8.33	7.2
Operating Cash Flow	10.2	6.65	9.96	10.22	1.9	-1.03
Operating Cash Flow Growth	56.27%	-33.17%	-2.61%	439.05%	-	-
Capital Expenditures	-1.86	-2.76	-7.13	-7.87	-1.73	-2.99
Sale of Property, Plant & Equipment	-	-	0.04	0.02	0.04	0.07
Sale (Purchase) of Intangibles	-	-	-	-0.03	-0.05	-0.04
Other Investing Activities	-7.8	-8.2	-0.41	0.02	-0.09	0
Investing Cash Flow	-9.65	-10.95	-7.5	-7.86	-1.83	-2.96
Short-Term Debt Issued	-	-	-	36.91	28.73	27.67
Long-Term Debt Issued	-	32.15	-	28.56	34.51	13.64
Total Debt Issued	24.65	32.15	39.79	65.47	63.24	41.31
Short-Term Debt Repaid	-	-	-	-36.63	-29.25	-27.34
Long-Term Debt Repaid	-	-24.84	-	-26.74	-32.42	-10.14
Total Debt Repaid	-19.63	-24.84	-42.29	-63.37	-61.67	-37.48
Net Debt Issued (Repaid)	5.03	7.31	-2.5	2.1	1.57	3.83
Other Financing Activities	-3.45	-3.62	-1.34	-	-	-0.09
Financing Cash Flow	1.58	3.69	-3.84	2.1	1.57	3.74
Foreign Exchange Rate Adjustments	0.07	0.04	-0.03	-0.01	-0.1	-0.03
Net Cash Flow	2.2	-0.57	-1.41	4.45	1.54	-0.28
Free Cash Flow	8.34	3.9	2.82	2.35	0.16	-4.02
Free Cash Flow Growth	-	38.07%	20.09%	1349.26%	-	-
Free Cash Flow Margin	5.99%	2.56%	1.81%	1.57%	0.11%	-3.35%
Free Cash Flow Per Share	0.01	0.00	0.00	0.00	-	-0.00
Cash Interest Paid	3.45	3.62	2.66	3.02	3.44	2.91
Cash Income Tax Paid	1.52	2.15	1.56	1.48	1.71	0
Levered Free Cash Flow	-12.96	-23.48	-	1.07	-1.45	-6.09
Unlevered Free Cash Flow	-10.68	-21.07	-	2.96	0.67	-4.38
Change in Working Capital	-5.05	-11.5	-1.22	-0.55	-8.01	-14.62

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