SM ENTERTAINMENT JAPAN Co.,Ltd. (STEAF)

SM ENTERTAINMENT JAPAN Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	-	984	203	-289	-455	-1,240
Depreciation & Amortization	-	14	19	68	40	79
Loss (Gain) From Sale of Assets	-	16	1	71	-	40
Loss (Gain) From Sale of Investments	-	-626	-14	-134	3	-
Other Operating Activities	-	-4	-4	-5	-	-52
Change in Accounts Receivable	-	-1,040	-2,468	-1,882	1,258	326
Change in Inventory	-	-664	-292	168	594	104
Change in Accounts Payable	-	1,033	1,821	1,791	-1,660	-746
Change in Other Net Operating Assets	-	-275	-310	99	375	261
Operating Cash Flow	-	-562	-1,044	-113	155	-1,228
Capital Expenditures	-	-28	-6	-15	-4	-5
Sale of Property, Plant & Equipment	-	23	-	2	-	-
Divestitures	-	-	-	-221	-	-
Sale (Purchase) of Intangibles	-	-4	-4	-89	-159	-9
Investment in Securities	-	631	51	-	-	-
Other Investing Activities	-	-27	-2	-2	106	-
Investing Cash Flow	-	598	39	-222	-29	-5
Issuance of Common Stock	-	-	-	-13	153	2,734
Other Financing Activities	-	-1	-	-4	-5	-1
Financing Cash Flow	-	-1	-	-17	148	2,733
Foreign Exchange Rate Adjustments	-	3	3	7	1	-
Miscellaneous Cash Flow Adjustments	-	-	-	1	-	1,031
Net Cash Flow	-	38	-1,002	-344	275	2,531
Free Cash Flow	-	-590	-1,050	-128	151	-1,233
Free Cash Flow Margin	-	-6.07%	-11.79%	-1.81%	2.68%	-28.88%
Free Cash Flow Per Share	-	-5.09	-9.06	-1.10	1.30	-22.46
Cash Income Tax Paid	-	5	4	7	-	53
Levered Free Cash Flow	-	-734.88	-1,199	-392.13	105	-
Unlevered Free Cash Flow	-	-734.88	-1,199	-392.13	105	-
Change in Net Working Capital	-532.73	945	1,322	118	-633	-

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