Berg Earth Cash Flow Statement

Financials in millions JPY. Fiscal year is November - October.

Millions JPY. Fiscal year is Nov - Oct.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct '25 Oct 31, 2025	Oct '24 Oct 31, 2024	Oct '23 Oct 31, 2023	Oct '22 Oct 31, 2022	Oct '21 Oct 31, 2021
Net Income	151	88	143	234	202
Depreciation & Amortization	292	259	275	272	243
Loss (Gain) From Sale of Assets	-	-	1	1	-
Loss (Gain) From Sale of Investments	3	5	-	-	-
Loss (Gain) on Equity Investments	13	76	4	5	5
Other Operating Activities	152	15	8	224	269
Change in Accounts Receivable	2	-156	135	283	19
Change in Inventory	-37	1	-7	-3	-14
Change in Accounts Payable	-31	-19	-347	-383	-9
Change in Other Net Operating Assets	-216	-158	-35	-289	-234
Operating Cash Flow	329	111	177	344	481
Operating Cash Flow Growth	196.40%	-37.29%	-48.55%	-28.48%	54.66%
Capital Expenditures	-566	-230	-67	-449	-503
Divestitures	-	-	-	-	1
Sale (Purchase) of Intangibles	-3	-15	-5	-5	-9
Investment in Securities	-2	7	8	-5	-5
Other Investing Activities	-2	2	-19	-8	-7
Investing Cash Flow	-573	-241	-83	-467	-523
Short-Term Debt Issued	500	450	460	817	678
Long-Term Debt Issued	525	450	200	438	804
Total Debt Issued	1,025	900	660	1,255	1,482
Short-Term Debt Repaid	-450	-450	-777	-650	-855
Long-Term Debt Repaid	-353	-366	-382	-368	-333
Total Debt Repaid	-803	-816	-1,159	-1,018	-1,188
Net Debt Issued (Repaid)	222	84	-499	237	294
Issuance of Common Stock	-	-	342	-	-
Common Dividends Paid	-15	-15	-14	-12	-14
Other Financing Activities	-11	-15	-14	-176	-2
Financing Cash Flow	196	54	-185	49	278
Foreign Exchange Rate Adjustments	-	6	-	-4	-1
Miscellaneous Cash Flow Adjustments	1	1	-	194	-
Net Cash Flow	-47	-69	-91	116	235
Free Cash Flow	-237	-119	110	-105	-22
Free Cash Flow Margin	-3.25%	-1.68%	1.56%	-1.64%	-0.41%
Free Cash Flow Per Share	-148.19	-74.50	71.70	-72.21	-16.91
Cash Interest Paid	17	10	9	9	8
Cash Income Tax Paid	40	102	41	22	-1
Levered Free Cash Flow	-371.63	-222.5	83.5	-457.88	-313.75
Unlevered Free Cash Flow	-361.63	-216.25	89.13	-452.88	-308.75
Change in Working Capital	-282	-332	-254	-392	-238

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