Nippon Aqua Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	2,598	2,911	2,360	1,428	1,905
Depreciation & Amortization	239	239	221	207	186
Loss (Gain) From Sale of Assets	5	5	-	1	-3
Other Operating Activities	-942	-1,037	-458	-418	-961
Change in Accounts Receivable	-1,845	-597	47	-1,343	-586
Change in Inventory	13	966	-2,169	299	426
Change in Accounts Payable	597	946	216	1,215	225
Change in Other Net Operating Assets	-1,181	589	-514	-869	-498
Operating Cash Flow	-516	4,022	-297	520	694
Operating Cash Flow Growth	-	-	-	-25.07%	-58.12%
Capital Expenditures	-182	-295	-271	-328	-652
Sale of Property, Plant & Equipment	19	9	13	-	41
Sale (Purchase) of Intangibles	-26	-24	-17	-27	-33
Other Investing Activities	-108	-75	-18	-	35
Investing Cash Flow	-338	-385	-293	-355	-609
Short-Term Debt Issued	2,100	-	2,900	800	300
Long-Term Debt Issued	-	-	-	-	100
Total Debt Issued	2,100	-	2,900	800	400
Short-Term Debt Repaid	-	-3,600	-	-	-
Long-Term Debt Repaid	-	-33	-33	-33	-136
Total Debt Repaid	-	-3,633	-33	-33	-136
Net Debt Issued (Repaid)	2,100	-3,633	2,867	767	264
Issuance of Common Stock	-	87	-	-	-
Repurchase of Common Stock	-	-2	-889	-	-
Common Dividends Paid	-1,005	-751	-646	-646	-549
Other Financing Activities	-11	19	8	-12	-26
Financing Cash Flow	1,084	-4,280	1,340	109	-311
Miscellaneous Cash Flow Adjustments	-	-	-1	-	-
Net Cash Flow	230	-643	749	274	-226
Free Cash Flow	-698	3,727	-568	192	42
Free Cash Flow Growth	-	-	-	357.14%	-95.47%
Free Cash Flow Margin	-2.31%	13.15%	-2.21%	0.80%	0.19%
Free Cash Flow Per Share	-22.22	118.69	-17.60	5.94	1.30
Cash Interest Paid	20	13	12	9	10
Cash Income Tax Paid	945	1,067	459	438	988
Levered Free Cash Flow	-1,094	3,404	-572.88	49.88	-180.63
Unlevered Free Cash Flow	-1,081	3,412	-565.38	55.5	-174.38
Change in Working Capital	-2,416	1,904	-2,420	-698	-433

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.