Penta-Ocean Construction Cash Flow Statement

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	52,490	19,267	27,406	1,671	16,073
Depreciation & Amortization	10,043	8,894	7,899	7,537	6,749
Loss (Gain) From Sale of Assets	-96	489	690	-240	3
Loss (Gain) From Sale of Investments	596	-1,247	-1,061	-131	-757
Loss (Gain) on Equity Investments	-208	554	549	-47	-45
Other Operating Activities	-4,406	-11,530	-2,487	-4,852	-7,657
Change in Accounts Receivable	-7,055	-59,908	-30,190	-5,680	-23,852
Change in Inventory	2,443	821	-5,643	-195	-1,637
Change in Accounts Payable	-1,441	17,883	13,860	6,105	82
Change in Other Net Operating Assets	16,026	1,446	-1,884	15,521	3,354
Operating Cash Flow	68,392	-23,331	9,139	19,689	-7,687
Operating Cash Flow Growth	-	-	-53.58%	-	-
Capital Expenditures	-95,942	-38,151	-10,887	-10,114	-8,657
Sale of Property, Plant & Equipment	288	60	230	487	480
Investment in Securities	385	1,814	4,526	-1,802	-3,281
Other Investing Activities	28,951	13,055	-281	-278	-369
Investing Cash Flow	-66,313	-23,216	-6,406	-11,701	-11,821
Short-Term Debt Issued	-	24,256	7,320	2,309	10,000
Long-Term Debt Issued	54,750	43,644	35,675	7,175	19,338
Total Debt Issued	54,750	67,900	42,995	9,484	29,338
Short-Term Debt Repaid	-7,466	-	-9,999	-	-2,059
Long-Term Debt Repaid	-19,772	-11,497	-19,074	-9,632	-17,922
Total Debt Repaid	-27,238	-11,497	-29,073	-9,632	-19,981
Net Debt Issued (Repaid)	27,512	56,403	13,922	-148	9,357
Repurchase of Common Stock	-10,012	-2,002	-	-	-
Common Dividends Paid	-8,093	-10,232	-6,847	-6,562	-7,994
Other Financing Activities	187	-286	-365	-250	-1
Financing Cash Flow	9,594	43,883	6,710	-6,960	1,362
Foreign Exchange Rate Adjustments	2,975	-113	2,739	2,784	2,516
Miscellaneous Cash Flow Adjustments	1	-	1	-	-
Net Cash Flow	14,649	-2,777	12,183	3,812	-15,630
Free Cash Flow	-27,550	-61,482	-1,748	9,575	-16,344
Free Cash Flow Margin	-3.47%	-8.45%	-0.28%	1.91%	-3.57%
Free Cash Flow Per Share	-99.73	-217.71	-6.13	33.58	-57.33
Cash Interest Paid	3,470	2,307	1,899	938	637
Cash Income Tax Paid	4,723	11,608	2,589	4,834	7,647
Levered Free Cash Flow	-38,310	-50,704	-2,267	14,906	-14,076
Unlevered Free Cash Flow	-36,091	-49,231	-1,024	15,502	-13,678
Change in Working Capital	9,973	-39,758	-23,857	15,751	-22,053

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