Will Smart Co.,LTD. (TYO:175A)
Japan · Delayed Price · Currency is JPY 632.00
-10.00 (-1.56%)
Sep 29, 2026, 3:30 PM JST
Will Smart Co.,LTD. 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 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Net Income | -433.13 | -414 | -297.33 | 27.1 | -287.33 | - |
Depreciation & Amortization | 25.24 | 50 | 64 | 24.9 | 74.09 | - |
Other Amortization | - | - | - | 37.55 | - | - |
Loss (Gain) From Sale of Assets | 155 | 155 | - | 0.02 | - | - |
Asset Writedown & Restructuring Costs | - | - | - | - | 94.59 | - |
Stock-Based Compensation | -1.05 | - | - | 2 | - | - |
Other Operating Activities | 32.02 | 25 | 5.33 | 54.03 | -38.67 | - |
Change in Accounts Receivable | 55.49 | 84 | 106.67 | -155.87 | 404.23 | - |
Change in Inventory | 7.19 | -6 | -1.33 | 8.06 | -12.16 | - |
Change in Accounts Payable | -3.98 | -8 | -1.33 | 22.37 | -111.88 | - |
Change in Other Net Operating Assets | -31.85 | -8 | -118.67 | -14.12 | 12.01 | - |
Operating Cash Flow | -197.77 | -122 | -242.67 | 6.05 | 134.88 | - |
Operating Cash Flow Growth | - | - | - | -95.52% | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Capital Expenditures | -3.52 | -6 | -8 | -11.72 | -11.96 | - |
Sale (Purchase) of Intangibles | -49.94 | -55 | -10.67 | -22.22 | -86.51 | - |
Other Investing Activities | -0.08 | - | - | -68.26 | 18.28 | - |
Investing Cash Flow | -53.54 | -61 | -18.67 | -102.2 | -80.19 | - |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Short-Term Debt Issued | - | 181 | - | 183.1 | - | - |
Total Debt Issued | 224.95 | 181 | - | 183.1 | - | - |
Short-Term Debt Repaid | - | - | - | - | -33.6 | - |
Long-Term Debt Repaid | - | -2 | - | -2.53 | -2.25 | - |
Lease Payments | -0 | - | - | -0.66 | -0.89 | - |
Total Debt Repaid | -2 | -2 | -206.67 | -2.53 | -35.85 | - |
Net Debt Issued (Repaid) | 222.95 | 179 | -206.67 | 180.57 | -35.85 | - |
Issuance of Common Stock | 450.48 | 1 | 420 | 0.7 | - | - |
Repurchase of Common Stock | - | - | - | - | -91 | - |
Other Financing Activities | - | - | -4 | -2 | - | - |
Financing Cash Flow | 673.43 | 180 | 209.33 | 179.28 | -126.85 | - |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Miscellaneous Cash Flow Adjustments | -0 | - | - | 0 | -0 | - |
Net Cash Flow | 422.12 | -3 | -52 | 83.13 | -72.16 | - |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Free Cash Flow | -201.29 | -128 | -250.67 | -5.67 | 122.92 | - |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -26.07% | -15.90% | -26.78% | -0.52% | 15.12% | - |
Free Cash Flow Per Share | -93.36 | -87.22 | -179.44 | -4.56 | 96.31 | - |
Levered Free Cash Flow | - | -108.13 | - | -105.86 | - | - |
Unlevered Free Cash Flow | - | -106.88 | - | -105.27 | - | - |
Free Cash Flow After Leases | -201.29 | -128 | -250.67 | -6.33 | 122.03 | - |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Mar '24 Mar 31, 2024 | Mar '23 Mar 31, 2023 | Mar '22 Mar 31, 2022 |
Cash Interest Paid | 3.67 | 2 | - | 0.95 | 0.58 | - |
Cash Income Tax Paid | 1.49 | -1 | 6.67 | 3.13 | 33.62 | - |
Change in Working Capital | 24.16 | 62 | -14.67 | -139.55 | 292.2 | - |