Liberaware Cash Flow Statement

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

Millions JPY. Fiscal year is Aug - Jul.

Fiscal Year	FY 2023	FY 2022
Period Ending	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022
Net Income	-641.11	-456.07
Depreciation & Amortization	64.27	16.8
Other Amortization	2.01	-
Asset Writedown & Restructuring Costs	3.34	-
Other Operating Activities	26.71	10.29
Change in Accounts Receivable	21.4	-6.86
Change in Inventory	-89.43	-33.52
Change in Accounts Payable	-3.67	-8.81
Change in Unearned Revenue	-7.68	5.56
Change in Other Net Operating Assets	-13.81	1.84
Operating Cash Flow	-637.97	-470.78
Capital Expenditures	-187.06	-65.81
Sale (Purchase) of Intangibles	-0.77	-4.95
Other Investing Activities	-	-6.58
Investing Cash Flow	-187.83	-77.34
Long-Term Debt Issued	193	98
Long-Term Debt Repaid	-5.27	-18.57
Net Debt Issued (Repaid)	187.73	79.43
Issuance of Common Stock	897.55	521.15
Other Financing Activities	-	0
Financing Cash Flow	1,085	600.59
Miscellaneous Cash Flow Adjustments	-0	-
Net Cash Flow	259.49	52.46
Free Cash Flow	-825.02	-536.6
Free Cash Flow Margin	-217.34%	-206.02%
Free Cash Flow Per Share	-60.14	-42.59
Cash Interest Paid	3.43	0.22
Cash Income Tax Paid	0.34	-1.7
Levered Free Cash Flow	-617.29	-
Unlevered Free Cash Flow	-615.43	-
Change in Net Working Capital	99.56	-

Updated Mar 14, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.