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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	1,010	984	203	-289	-455	-1,240
Depreciation & Amortization	14	14	19	68	40	79
Loss (Gain) From Sale of Assets	34	16	1	71	-	40
Loss (Gain) From Sale of Investments	-626	-626	-14	-134	3	-
Other Operating Activities	-50	-4	-4	-5	-	-52
Change in Accounts Receivable	136	-1,040	-2,468	-1,882	1,258	326
Change in Inventory	19	-664	-292	168	594	104
Change in Accounts Payable	57	1,033	1,821	1,791	-1,660	-746
Change in Other Net Operating Assets	-645	-275	-310	99	375	261
Operating Cash Flow	-51	-562	-1,044	-113	155	-1,228
Capital Expenditures	-29	-28	-6	-15	-4	-5
Sale of Property, Plant & Equipment	23	23	-	2	-	-
Divestitures	-	-	-	-221	-	-
Sale (Purchase) of Intangibles	-4	-4	-4	-89	-159	-9
Investment in Securities	631	631	51	-	-	-
Other Investing Activities	-23	-27	-2	-2	106	-
Investing Cash Flow	601	598	39	-222	-29	-5
Issuance of Common Stock	-	-	-	-13	153	2,734
Other Financing Activities	-2	-1	-	-4	-5	-1
Financing Cash Flow	-117	-1	-	-17	148	2,733
Foreign Exchange Rate Adjustments	-7	3	3	7	1	-
Miscellaneous Cash Flow Adjustments	-1	-	-	1	-	1,031
Net Cash Flow	425	38	-1,002	-344	275	2,531
Free Cash Flow	-80	-590	-1,050	-128	151	-1,233
Free Cash Flow Margin	-0.85%	-6.07%	-11.79%	-1.81%	2.68%	-28.88%
Free Cash Flow Per Share	-0.69	-5.09	-9.06	-1.10	1.30	-22.46
Cash Income Tax Paid	53	5	4	7	-	53
Levered Free Cash Flow	-109.38	-734.88	-1,199	-392.13	105	-
Unlevered Free Cash Flow	-109.38	-734.88	-1,199	-392.13	105	-
Change in Working Capital	-433	-946	-1,249	176	567	-55

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