L is B corp. Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2022	FY 2021
Period Ending	Dec '24 Dec 31, 2024	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	18	-316.49	-335.87
Depreciation & Amortization	25	0.35	2.52
Other Amortization	-	0.24	-
Asset Writedown & Restructuring Costs	-	44.75	16.99
Provision & Write-off of Bad Debts	-	-0.31	0.27
Other Operating Activities	-4	0.56	5.44
Change in Accounts Receivable	-42	42.09	-126.14
Change in Inventory	-2	0.21	-0.3
Change in Accounts Payable	5	41.34	-4.7
Change in Unearned Revenue	-	-6.6	-
Change in Other Net Operating Assets	27	36.24	-28.98
Operating Cash Flow	27	-157.63	-470.76
Capital Expenditures	-35	-3.96	-11.62
Cash Acquisitions	-157	-	-
Sale (Purchase) of Intangibles	-28	-49.06	-7.9
Investment in Securities	-130	-	-
Other Investing Activities	-28	-	-0.62
Investing Cash Flow	-378	-53.03	-20.14
Short-Term Debt Issued	-	30	-
Long-Term Debt Issued	190	200	230
Total Debt Issued	190	230	230
Long-Term Debt Repaid	-15	-11.26	-5.84
Net Debt Issued (Repaid)	175	218.74	224.16
Issuance of Common Stock	1,059	-	1,001
Other Financing Activities	-23	-	-
Financing Cash Flow	1,211	218.74	1,225
Miscellaneous Cash Flow Adjustments	1	-0	-0
Net Cash Flow	861	8.09	734.18
Free Cash Flow	-8	-161.59	-482.38
Free Cash Flow Margin	-0.50%	-16.65%	-62.58%
Free Cash Flow Per Share	-1.64	-38.89	-123.72
Cash Interest Paid	7	1.92	0.79
Cash Income Tax Paid	5	5.87	0.96
Levered Free Cash Flow	-	-105.42	-
Unlevered Free Cash Flow	-	-104.22	-
Change in Working Capital	-12	113.28	-160.12

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