Japan System Techniques Cash Flow Statement

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	3,883	3,264	2,861	2,450	1,965	965
Depreciation & Amortization	313	284	220	185	191	228
Loss (Gain) From Sale of Assets	-	-	-	-	87	315
Other Operating Activities	-1,043	-938	-751	-721	-687	-317
Change in Accounts Receivable	411	-1,459	-597	-937	-1,316	532
Change in Inventory	-189	-	-74	-28	309	55
Change in Accounts Payable	200	60	-70	101	339	33
Change in Other Net Operating Assets	384	546	299	23	274	320
Operating Cash Flow	3,983	1,757	1,888	1,073	1,162	2,131
Operating Cash Flow Growth	157.63%	-6.94%	75.95%	-7.66%	-45.47%	411.03%
Capital Expenditures	-47	-117	-385	-81	-51	-81
Sale of Property, Plant & Equipment	10	10	5	1	6	-
Cash Acquisitions	-	-	104	-	-	-
Sale (Purchase) of Intangibles	-86	-184	-114	-16	-32	-22
Investment in Securities	-957	-1,182	-34	-458	21	188
Other Investing Activities	-500	-500	-81	20	-18	2
Investing Cash Flow	-1,586	-1,976	-761	-541	-80	87
Short-Term Debt Issued	-	2	-	-	-	-
Total Debt Issued	2	2	-	-	-	-
Short-Term Debt Repaid	-	-	-	-9	-400	-1,092
Long-Term Debt Repaid	-	-12	-	-	-2	-8
Total Debt Repaid	-13	-12	-	-9	-402	-1,100
Net Debt Issued (Repaid)	-11	-10	-	-9	-402	-1,100
Issuance of Common Stock	-	-	-	-	1,156	28
Repurchase of Common Stock	-58	-	-	-	-87	-
Common Dividends Paid	-670	-559	-397	-248	-152	-151
Other Financing Activities	-25	-30	-27	-23	-29	-24
Financing Cash Flow	-764	-599	-424	-280	486	-1,247
Foreign Exchange Rate Adjustments	-36	46	19	77	41	-25
Miscellaneous Cash Flow Adjustments	-3	-	-	-	1	-1
Net Cash Flow	1,594	-772	722	329	1,610	945
Free Cash Flow	3,936	1,640	1,503	992	1,111	2,050
Free Cash Flow Growth	253.00%	9.12%	51.51%	-10.71%	-45.80%	482.39%
Free Cash Flow Margin	12.70%	5.59%	5.74%	4.22%	5.19%	10.91%
Free Cash Flow Per Share	159.27	66.61	61.28	40.44	46.89	95.53
Cash Interest Paid	10	7	-	-	1	3
Cash Income Tax Paid	1,047	934	737	720	708	320
Levered Free Cash Flow	3,397	1,104	1,196	612	908.38	1,854
Unlevered Free Cash Flow	3,403	1,109	1,196	612	909	1,856
Change in Working Capital	806	-853	-442	-841	-394	940

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