FIT EASY Cash Flow Statement

Financials in millions JPY. Fiscal year is November - October.

Millions JPY. Fiscal year is Nov - Oct.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Oct '25 Oct 31, 2025	Oct '24 Oct 31, 2024	Oct '23 Oct 31, 2023	Oct '22 Oct 31, 2022
Net Income	1,529	1,082	722.44	36.81
Depreciation & Amortization	203.95	189.63	178.39	247.17
Other Amortization	10.21	8.07	3.41	-
Loss (Gain) From Sale of Assets	-	-	0.9	16.64
Asset Writedown & Restructuring Costs	-	-	-	369.99
Other Operating Activities	218.75	201.25	247.51	-127.92
Change in Accounts Receivable	-1,192	-276.58	74.71	-84.75
Change in Inventory	74.54	201	71.19	90.96
Change in Accounts Payable	519.58	275.03	-183.65	289.57
Change in Unearned Revenue	-24.11	68.67	25.41	271.08
Change in Other Net Operating Assets	14.68	8.83	5.06	3.8
Operating Cash Flow	1,355	1,758	1,145	1,113
Operating Cash Flow Growth	-22.94%	53.49%	2.88%	-
Capital Expenditures	-756.68	-441.07	-487.81	-481.19
Sale of Property, Plant & Equipment	-	-	7.72	6.91
Sale (Purchase) of Intangibles	-131.56	-7.18	-	-0.54
Investment in Securities	-	75	48	-90
Other Investing Activities	-798.6	-196.05	-133.19	-86.37
Investing Cash Flow	-1,671	-552.64	-559.48	-640.83
Long-Term Debt Issued	-	-	592.17	442
Short-Term Debt Repaid	-	-	-	-8
Long-Term Debt Repaid	-264.85	-862.52	-807.79	-361.5
Total Debt Repaid	-264.85	-862.52	-807.79	-369.5
Net Debt Issued (Repaid)	-264.85	-862.52	-215.61	72.5
Issuance of Common Stock	1,682	811.65	-	5.06
Common Dividends Paid	-316.8	-	-	-
Other Financing Activities	-10.5	-	0	-0
Financing Cash Flow	1,090	-50.87	-215.61	77.55
Miscellaneous Cash Flow Adjustments	-	-	-0	-
Net Cash Flow	773.45	1,155	370.28	550.07
Free Cash Flow	597.99	1,317	657.56	632.16
Free Cash Flow Growth	-54.59%	100.28%	4.02%	-
Free Cash Flow Margin	6.14%	19.73%	14.67%	20.10%
Free Cash Flow Per Share	36.48	83.83	44.01	63.13
Cash Interest Paid	6.08	13.55	20.71	21.48
Cash Income Tax Paid	540.75	491.14	220.8	74.75
Levered Free Cash Flow	459.39	741.29	466.32	-
Unlevered Free Cash Flow	463.32	749.81	478.88	-
Change in Working Capital	-607.05	276.95	-7.27	570.66

Updated Oct 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.