PostPrime Cash Flow Statement

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

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	FY 2023	FY 2022
Period Ending	May '23 May 31, 2023	May '22 May 31, 2022
Net Income	186.1	200.85
Depreciation & Amortization	1	1.69
Other Operating Activities	-32.12	32.9
Change in Accounts Receivable	-6.68	38.68
Change in Inventory	-1.58	-1.56
Change in Accounts Payable	21.62	34.64
Change in Unearned Revenue	145.22	17.03
Change in Other Net Operating Assets	46.25	-0.35
Operating Cash Flow	359.8	323.88
Operating Cash Flow Growth	11.09%	-
Capital Expenditures	-2.19	-1.69
Sale of Property, Plant & Equipment	-	3.25
Investment in Securities	-132.65	-
Other Investing Activities	115.34	-18.96
Investing Cash Flow	-19.49	-17.4
Issuance of Common Stock	3.21	-
Financing Cash Flow	3.21	-
Foreign Exchange Rate Adjustments	-6.55	-
Miscellaneous Cash Flow Adjustments	-0	-0
Net Cash Flow	336.96	306.48
Free Cash Flow	357.61	322.19
Free Cash Flow Growth	10.99%	-
Free Cash Flow Margin	45.43%	50.00%
Free Cash Flow Per Share	35.76	32.22
Cash Income Tax Paid	95.47	185.83
Levered Free Cash Flow	351.62	-
Unlevered Free Cash Flow	351.62	-
Change in Net Working Capital	-198.43	-

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