Will Smart Co.,LTD. Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2024	FY 2023	FY 2022
Period Ending	Dec '24 Dec 31, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	-297.33	27.1	-287.33	-
Depreciation & Amortization	64	24.9	74.09	-
Other Amortization	-	37.55	-	-
Loss (Gain) From Sale of Assets	-	0.02	-	-
Asset Writedown & Restructuring Costs	-	-	94.59	-
Stock-Based Compensation	-	2	-	-
Other Operating Activities	5.33	54.03	-38.67	-
Change in Accounts Receivable	106.67	-155.87	404.23	-
Change in Inventory	-1.33	8.06	-12.16	-
Change in Accounts Payable	-1.33	22.37	-111.88	-
Change in Other Net Operating Assets	-118.67	-14.12	12.01	-
Operating Cash Flow	-242.67	6.05	134.88	-
Operating Cash Flow Growth	-	-95.52%	-	-
Capital Expenditures	-8	-11.72	-11.96	-
Sale (Purchase) of Intangibles	-10.67	-22.22	-86.51	-
Other Investing Activities	-	-68.26	18.28	-
Investing Cash Flow	-18.67	-102.2	-80.19	-
Short-Term Debt Issued	-	183.1	-	-
Total Debt Issued	-	183.1	-	-
Short-Term Debt Repaid	-	-	-33.6	-
Long-Term Debt Repaid	-	-2.53	-2.25	-
Total Debt Repaid	-206.67	-2.53	-35.85	-
Net Debt Issued (Repaid)	-206.67	180.57	-35.85	-
Issuance of Common Stock	420	0.7	-	-
Repurchase of Common Stock	-	-	-91	-
Other Financing Activities	-4	-2	-	-
Financing Cash Flow	209.33	179.28	-126.85	-
Miscellaneous Cash Flow Adjustments	-	0	-0	-
Net Cash Flow	-52	83.13	-72.16	-
Free Cash Flow	-250.67	-5.67	122.92	-
Free Cash Flow Margin	-26.78%	-0.52%	15.12%	-
Free Cash Flow Per Share	-179.44	-4.56	96.31	-
Cash Interest Paid	-	0.95	0.58	-
Cash Income Tax Paid	6.67	3.13	33.62	-
Levered Free Cash Flow	-	-105.86	-	-
Unlevered Free Cash Flow	-	-105.27	-	-
Change in Working Capital	-14.67	-139.55	292.2	-

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