FRONTEO Cash Flow Statement

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	-69	246	-2,837	-1,709	1,616	376
Depreciation & Amortization	368	345	880	950	1,015	961
Loss (Gain) From Sale of Assets	38	26	2,603	15	5	24
Other Operating Activities	-380	-159	43	-457	-101	13
Change in Accounts Receivable	257	531	-482	884	359	474
Change in Inventory	-18	3	30	-8	-20	-
Change in Accounts Payable	145	-131	-168	-11	-160	9
Change in Other Net Operating Assets	-57	-108	1,641	-578	-338	169
Operating Cash Flow	283	753	1,710	-914	2,376	2,026
Operating Cash Flow Growth	-81.10%	-55.96%	-	-	17.27%	-
Capital Expenditures	-61	-84	-210	-169	-61	-61
Sale of Property, Plant & Equipment	9	-	-	-	-	-
Cash Acquisitions	-1,063	-	-	-	-	-
Sale (Purchase) of Intangibles	-262	-200	11	-452	-593	-517
Investment in Securities	-178	-	2	-	-	217
Other Investing Activities	77	30	16	-4	36	14
Investing Cash Flow	-1,477	-254	-181	-625	-618	-347
Short-Term Debt Issued	-	-	700	500	-	1,400
Long-Term Debt Issued	-	-	-	-	800	2,533
Total Debt Issued	2,300	-	700	500	800	3,933
Short-Term Debt Repaid	-	-200	-	-	-1,400	-1,600
Long-Term Debt Repaid	-	-707	-729	-823	-895	-2,999
Total Debt Repaid	-1,838	-907	-729	-823	-2,295	-4,599
Net Debt Issued (Repaid)	462	-907	-29	-323	-1,495	-666
Issuance of Common Stock	3	-	8	10	86	806
Common Dividends Paid	-	-	-	-275	-	-
Other Financing Activities	-28	-6	-13	-18	-50	-193
Financing Cash Flow	338	-913	-34	-606	-1,459	-53
Foreign Exchange Rate Adjustments	19	-30	73	159	158	52
Miscellaneous Cash Flow Adjustments	1	-	-1	-	-1	-
Net Cash Flow	-836	-444	1,567	-1,986	456	1,678
Free Cash Flow	222	669	1,500	-1,083	2,315	1,965
Free Cash Flow Growth	-83.09%	-55.40%	-	-	17.81%	-
Free Cash Flow Margin	3.51%	10.97%	20.34%	-15.01%	21.18%	18.95%
Free Cash Flow Per Share	5.64	16.99	38.12	-27.55	58.57	50.98
Cash Interest Paid	30	21	22	29	26	34
Cash Income Tax Paid	76	68	-85	35	99	-10
Levered Free Cash Flow	168.88	578.88	1,515	-871.38	1,490	1,286
Unlevered Free Cash Flow	187	592	1,529	-853.25	1,507	1,308
Change in Working Capital	327	295	1,021	287	-159	652

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.