Caulis 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
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	276.3	260.37
Depreciation & Amortization	3.13	4.94
Other Amortization	24.08	-
Loss (Gain) From Sale of Assets	-	0.03
Other Operating Activities	-83.26	13.06
Change in Accounts Receivable	-9.47	-11.17
Change in Accounts Payable	7.87	-9.7
Change in Unearned Revenue	34.2	53.79
Change in Income Taxes	12.15	-
Change in Other Net Operating Assets	1.23	-4.78
Operating Cash Flow	266.22	306.55
Operating Cash Flow Growth	-13.15%	-
Capital Expenditures	-0.32	-6.96
Other Investing Activities	-	0.01
Investing Cash Flow	-0.32	-6.95
Short-Term Debt Issued	-	51
Total Debt Issued	-	51
Short-Term Debt Repaid	-51	-
Total Debt Repaid	-51	-
Net Debt Issued (Repaid)	-51	51
Issuance of Common Stock	579.9	-
Other Financing Activities	-16.4	-
Financing Cash Flow	512.5	51
Miscellaneous Cash Flow Adjustments	-	-0
Net Cash Flow	778.4	350.59
Free Cash Flow	265.9	299.59
Free Cash Flow Growth	-11.24%	-
Free Cash Flow Margin	21.70%	30.11%
Free Cash Flow Per Share	39.91	52.50
Cash Interest Paid	3.16	3.49
Cash Income Tax Paid	181.42	11.76
Levered Free Cash Flow	294.75	-
Unlevered Free Cash Flow	296.73	-
Change in Net Working Capital	-11.93	-

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