Life create Co.,Ltd Cash Flow Statement

Financials in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Net Income	89	54	-	-
Depreciation & Amortization	27	19	-	-
Other Operating Activities	3	-17	-	-
Change in Accounts Receivable	-20	-3	-	-
Change in Inventory	-116	-71	-	-
Change in Accounts Payable	-	46	-	-
Change in Other Net Operating Assets	-33	-35	-	-
Operating Cash Flow	-50	-7	-	-
Capital Expenditures	-108	-56	-	-
Sale (Purchase) of Intangibles	-2	-2	-	-
Investment in Securities	-6	-2	-	-
Other Investing Activities	-20	86	-	-
Investing Cash Flow	-136	26	-	-
Short-Term Debt Issued	150	-	-	-
Long-Term Debt Issued	300	572	-	-
Total Debt Issued	450	572	-	-
Short-Term Debt Repaid	-	-50	-	-
Long-Term Debt Repaid	-234	-187	-	-
Total Debt Repaid	-234	-237	-	-
Net Debt Issued (Repaid)	216	335	-	-
Other Financing Activities	-1	-1	-	-
Financing Cash Flow	215	334	-	-
Miscellaneous Cash Flow Adjustments	-1	-	-	-
Net Cash Flow	28	353	-	-
Free Cash Flow	-158	-63	-	-
Free Cash Flow Margin	-6.56%	-3.11%	-	-
Free Cash Flow Per Share	-395.00	-157.50	-	-
Cash Interest Paid	16	9	-	-
Cash Income Tax Paid	3	19	-	-
Levered Free Cash Flow	-172.63	-56.5	-	-
Unlevered Free Cash Flow	-162	-50.25	-	-
Change in Working Capital	-169	-63	-	-

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