Besterra Cash Flow Statement

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

Millions JPY. Fiscal year is Feb - Jan.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jan '26 Jan 31, 2026	Jan '25 Jan 31, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022
Net Income	732.62	663	407	-94	2,115
Depreciation & Amortization	74.95	110	74	77	36
Loss (Gain) From Sale of Assets	-112	105	-	-	-
Asset Writedown & Restructuring Costs	13.17	-	-	-	-
Loss (Gain) From Sale of Investments	-140	-167	-	-	-
Loss (Gain) on Equity Investments	-14.18	-	-	-	-201
Other Operating Activities	-205.11	-178	148	-445	-22
Change in Accounts Receivable	1,161	-489	-2,749	514	-506
Change in Inventory	-	33	29	28	-33
Change in Accounts Payable	53.32	-445	690	-413	256
Change in Other Net Operating Assets	79.53	-239	-21	-21	-1,108
Operating Cash Flow	1,643	-607	-1,422	-354	537
Capital Expenditures	-4.88	-30	-14	-14	-38
Sale of Property, Plant & Equipment	0.22	4	5	-	-
Cash Acquisitions	-	-	-105	-	-
Divestitures	0.6	-	-	-	-
Sale (Purchase) of Intangibles	-3.43	-	-5	-2	-11
Investment in Securities	1,428	1,414	-	-500	-
Other Investing Activities	69.33	94	95	1	17
Investing Cash Flow	1,490	1,482	24	-515	-32
Short-Term Debt Issued	-	900	1,812	300	-
Long-Term Debt Issued	-	30	207	-	-
Total Debt Issued	-	930	2,019	300	-
Short-Term Debt Repaid	-3,000	-	-	-	-
Long-Term Debt Repaid	-181.11	-1,470	-331	-262	-250
Total Debt Repaid	-3,181	-1,470	-331	-262	-250
Net Debt Issued (Repaid)	-3,181	-540	1,688	38	-250
Issuance of Common Stock	519.36	-	-	225	574
Repurchase of Common Stock	-412.48	-	-	-	-
Common Dividends Paid	-224.92	-177	-177	-175	-132
Other Financing Activities	-	-2	-8	-3	58
Financing Cash Flow	-3,299	-719	1,503	85	250
Miscellaneous Cash Flow Adjustments	0.94	-1	1	-	-
Net Cash Flow	-165.1	155	106	-784	755
Free Cash Flow	1,638	-637	-1,436	-368	499
Free Cash Flow Margin	14.70%	-5.85%	-15.29%	-6.74%	8.36%
Free Cash Flow Per Share	181.60	-71.89	-162.06	-41.90	58.35
Cash Interest Paid	14.08	21	9	7	7
Cash Income Tax Paid	599.55	201	-145	447	110
Levered Free Cash Flow	1,848	-499.13	-1,439	-480.38	571.63
Unlevered Free Cash Flow	1,857	-487.25	-1,434	-476	576
Change in Working Capital	1,294	-1,140	-2,051	108	-1,391

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