Manabi-aid Cash Flow Statement

Financials in millions JPY. Fiscal year is May - April.

Millions JPY. Fiscal year is May - Apr.

Year Ending	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022
Net Income	93.27	-60.2
Depreciation & Amortization	6.67	6.63
Other Amortization	0.06	-
Loss (Gain) From Sale of Assets	-	-0.07
Other Operating Activities	7.64	1.89
Change in Accounts Receivable	-103.9	-11.26
Change in Inventory	-0.91	-0
Change in Accounts Payable	10.75	12.31
Change in Unearned Revenue	-7.82	-8.83
Change in Other Net Operating Assets	18.36	2.6
Operating Cash Flow	24.11	-56.93
Capital Expenditures	-3.92	-2.63
Other Investing Activities	0.01	0.08
Investing Cash Flow	-3.91	-2.55
Long-Term Debt Issued	80	-
Long-Term Debt Repaid	-26.99	-13.16
Net Debt Issued (Repaid)	53.01	-13.16
Financing Cash Flow	53.01	-13.16
Net Cash Flow	73.21	-72.64
Free Cash Flow	20.19	-59.56
Free Cash Flow Margin	4.03%	-20.51%
Free Cash Flow Per Share	9.76	-28.80
Cash Interest Paid	1.07	0.31
Cash Income Tax Paid	0.02	-0.72
Levered Free Cash Flow	-3.79	-
Unlevered Free Cash Flow	-3.12	-
Change in Working Capital	-83.53	-5.17