SUNNY SIDE UP GROUP Cash Flow Statement

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

Millions JPY. Fiscal year is Jul - Jun.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	1,628	1,445	1,180	1,135	705
Depreciation & Amortization	155	133	126	135	147
Loss (Gain) From Sale of Assets	-	-4	-2	2	55
Loss (Gain) From Sale of Investments	21	72	155	55	9
Loss (Gain) on Equity Investments	4	-3	4	5	-18
Other Operating Activities	-534	-417	-626	-103	-175
Change in Accounts Receivable	-493	-26	-641	268	-1,019
Change in Inventory	-214	248	-263	10	-112
Change in Accounts Payable	1,445	-538	753	-273	865
Change in Other Net Operating Assets	174	-255	160	-49	-118
Operating Cash Flow	2,186	655	846	1,185	339
Operating Cash Flow Growth	233.74%	-22.58%	-28.61%	249.56%	-38.25%
Capital Expenditures	-133	-123	-73	-48	-167
Sale of Property, Plant & Equipment	4	20	3	-	-
Divestitures	-	-10	-31	-	6
Sale (Purchase) of Intangibles	-	-7	-15	-	-3
Investment in Securities	-8	28	-152	-227	-152
Other Investing Activities	7	-29	-7	-	-
Investing Cash Flow	-129	-120	-274	-274	-311
Short-Term Debt Issued	-	-	48	238	138
Long-Term Debt Issued	-	312	-	100	539
Total Debt Issued	-	312	48	338	677
Short-Term Debt Repaid	-56	-300	-	-	-
Long-Term Debt Repaid	-157	-184	-496	-534	-216
Total Debt Repaid	-213	-484	-496	-534	-216
Net Debt Issued (Repaid)	-213	-172	-448	-196	461
Issuance of Common Stock	-	4	-	-	-
Repurchase of Common Stock	-	-	-100	-	-
Common Dividends Paid	-328	-297	-180	-90	-30
Other Financing Activities	-6	-5	-16	-8	-8
Financing Cash Flow	-547	-470	-744	-294	423
Foreign Exchange Rate Adjustments	-39	30	32	11	-
Miscellaneous Cash Flow Adjustments	-1	-	-	-1	-
Net Cash Flow	1,470	95	-140	627	451
Free Cash Flow	2,053	532	773	1,137	172
Free Cash Flow Growth	285.90%	-31.18%	-32.01%	561.05%	-67.05%
Free Cash Flow Margin	10.48%	2.97%	4.08%	7.02%	1.12%
Free Cash Flow Per Share	137.60	35.61	51.81	75.48	11.42
Cash Interest Paid	8	5	9	9	12
Cash Income Tax Paid	584	452	721	457	331
Levered Free Cash Flow	1,989	717.38	643	1,035	162.25
Unlevered Free Cash Flow	1,994	720.5	648	1,041	170.38
Change in Working Capital	912	-571	9	-44	-384

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