L is B corp. (TYO:145A)
Japan · Delayed Price · Currency is JPY 893.00
-3.00 (-0.33%)
Sep 8, 2026, 3:30 PM JST
L is B corp. Cash Flow Statement
Financials in millions JPY. Fiscal year is January - December.
Millions JPY. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 198.66 | 147 | 18 | -316.49 | -335.87 |
Depreciation & Amortization | 77.51 | 49 | 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 | -43 | -19 | -4 | 0.56 | 5.44 |
Change in Accounts Receivable | -48.44 | -54 | -42 | 42.09 | -126.14 |
Change in Inventory | -1.23 | 4 | -2 | 0.21 | -0.3 |
Change in Accounts Payable | 2.41 | 5 | 5 | 41.34 | -4.7 |
Change in Unearned Revenue | 43.69 | - | - | -6.6 | - |
Change in Other Net Operating Assets | -16.41 | 46 | 27 | 36.24 | -28.98 |
Operating Cash Flow | 218.18 | 178 | 27 | -157.63 | -470.76 |
Operating Cash Flow Growth | 57.93% | 559.26% | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -8.09 | -7 | -35 | -3.96 | -11.62 |
Cash Acquisitions | -496 | -496 | -157 | - | - |
Sale (Purchase) of Intangibles | -36.76 | -19 | -28 | -49.06 | -7.9 |
Investment in Securities | -306.23 | -581 | -130 | - | - |
Other Investing Activities | 30.52 | 24 | -28 | - | -0.62 |
Investing Cash Flow | -801.8 | -1,079 | -378 | -53.03 | -20.14 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | - | - | 30 | - |
Long-Term Debt Issued | - | 750 | 190 | 200 | 230 |
Total Debt Issued | 750 | 750 | 190 | 230 | 230 |
Short-Term Debt Repaid | - | -30 | - | - | - |
Long-Term Debt Repaid | - | -277 | -15 | -11.26 | -5.84 |
Total Debt Repaid | -387.14 | -307 | -15 | -11.26 | -5.84 |
Net Debt Issued (Repaid) | 362.86 | 443 | 175 | 218.74 | 224.16 |
Issuance of Common Stock | - | - | 1,059 | - | 1,001 |
Other Financing Activities | -0.14 | - | -23 | - | - |
Financing Cash Flow | 362.73 | 443 | 1,211 | 218.74 | 1,225 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Miscellaneous Cash Flow Adjustments | 1 | 1 | 1 | -0 | -0 |
Net Cash Flow | -219.9 | -457 | 861 | 8.09 | 734.18 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 210.08 | 171 | -8 | -161.59 | -482.38 |
Free Cash Flow Growth | 62.62% | - | - | - | - |
Free Cash Flow Margin | 8.49% | 8.02% | -0.50% | -16.65% | -62.58% |
Free Cash Flow Per Share | 40.81 | 33.37 | -1.64 | -38.89 | -123.72 |
Levered Free Cash Flow | 110.86 | 65.25 | - | -105.42 | - |
Unlevered Free Cash Flow | 123.73 | 74.63 | - | -104.22 | - |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 20.6 | 15 | 7 | 1.92 | 0.79 |
Cash Income Tax Paid | 43.96 | 21 | 5 | 5.87 | 0.96 |
Change in Working Capital | -19.98 | 1 | -12 | 113.28 | -160.12 |