First-corporation Inc. (TYO:1430)

First-corporation Cash Flow Statement

Financials in millions JPY. Fiscal year is June - May.

Fiscal Year	FY 2024	FY 2023
Period Ending	May 31, 2024	May 31, 2023
Net Income	1,377	1,979
Depreciation & Amortization	18	13
Loss (Gain) From Sale of Assets	43	-
Other Operating Activities	-719	-692
Change in Accounts Receivable	-790	-748
Change in Inventory	-2,005	-2,326
Change in Accounts Payable	109	1,733
Change in Other Net Operating Assets	394	-261
Operating Cash Flow	-1,573	-302
Capital Expenditures	-25	-81
Cash Acquisitions	-	-30
Sale (Purchase) of Intangibles	-10	-8
Other Investing Activities	-57	-9
Investing Cash Flow	-92	-128
Short-Term Debt Issued	1,284	210
Long-Term Debt Issued	1,100	784
Total Debt Issued	2,384	994
Long-Term Debt Repaid	-1,235	-110
Net Debt Issued (Repaid)	1,149	884
Issuance of Common Stock	-	2
Dividends Paid	-427	-387
Other Financing Activities	-2	-1
Financing Cash Flow	720	498
Miscellaneous Cash Flow Adjustments	1	71
Net Cash Flow	-944	139
Free Cash Flow	-1,598	-383
Free Cash Flow Margin	-5.61%	-1.50%
Free Cash Flow Per Share	-133.79	-32.20
Cash Interest Paid	39	31
Cash Income Tax Paid	721	691
Levered Free Cash Flow	-1,642	-
Unlevered Free Cash Flow	-1,618	-
Change in Net Working Capital	2,510	-

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