WELLNEO SUGAR 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	9,764	8,377	7,627	1,804	2,414
Depreciation & Amortization	2,552	2,349	2,427	1,843	1,630
Loss (Gain) From Sale of Assets	465	589	173	145	-
Loss (Gain) on Equity Investments	581	-252	-322	-139	-219
Other Operating Activities	-3,047	-3,138	-1,006	-2,448	-585
Change in Accounts Receivable	276	987	-749	-492	-314
Change in Inventory	1,269	-1,971	-1,760	-2,081	-140
Change in Accounts Payable	-1,621	2,536	139	1,286	-601
Change in Other Net Operating Assets	525	-550	133	-1,543	-7
Operating Cash Flow	10,764	8,927	6,662	-1,625	2,178
Operating Cash Flow Growth	20.58%	34.00%	-	-	-34.38%
Capital Expenditures	-4,560	-2,820	-1,700	-576	-740
Sale of Property, Plant & Equipment	-46	-35	342	-11	-14
Cash Acquisitions	-	-6,259	-527	-	-
Investment in Securities	419	177	1,030	5,189	86
Other Investing Activities	-520	-40	33	7	17
Investing Cash Flow	-4,707	-8,977	-822	4,609	-651
Short-Term Debt Issued	-	7,810	-	3,300	-
Total Debt Issued	-	7,810	-	3,300	-
Short-Term Debt Repaid	-5,800	-	-1,000	-	-
Total Debt Repaid	-5,800	-	-1,000	-	-
Net Debt Issued (Repaid)	-5,800	7,810	-1,000	3,300	-
Issuance of Common Stock	683	235	-	-	-
Repurchase of Common Stock	-186	-889	-	-3,245	-
Common Dividends Paid	-3,588	-3,337	-2,717	-2,810	-1,458
Other Financing Activities	-2,148	-833	-876	-929	-944
Financing Cash Flow	-11,039	2,986	-4,593	-3,684	-2,402
Miscellaneous Cash Flow Adjustments	-1	-1	-1	4,315	-
Net Cash Flow	-4,983	2,935	1,246	3,615	-875
Free Cash Flow	6,204	6,107	4,962	-2,201	1,438
Free Cash Flow Growth	1.59%	23.08%	-	-	-46.92%
Free Cash Flow Margin	5.50%	6.29%	5.38%	-3.77%	3.12%
Free Cash Flow Per Share	189.67	186.61	151.45	-89.62	65.09
Cash Interest Paid	173	87	80	55	55
Cash Income Tax Paid	3,065	3,077	1,001	2,438	586
Levered Free Cash Flow	4,194	2,172	4,554	830.38	1,202
Unlevered Free Cash Flow	4,310	2,225	4,604	867.25	1,238
Change in Working Capital	449	1,002	-2,237	-2,830	-1,062

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