Liberaware Cash Flow Statement

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

Millions JPY. Fiscal year is Aug - Jul.

Fiscal Year	FY 2024	FY 2023	FY 2022
Period Ending	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022
Net Income	-437.97	-641.11	-456.07
Depreciation & Amortization	64.16	64.27	16.8
Other Amortization	-	2.01	-
Asset Writedown & Restructuring Costs	-	3.34	-
Other Operating Activities	32.39	26.71	10.29
Change in Accounts Receivable	-122.65	21.4	-6.86
Change in Inventory	25.06	-89.43	-33.52
Change in Accounts Payable	7.41	-3.67	-8.81
Change in Unearned Revenue	40.97	-7.68	5.56
Change in Income Taxes	10.07	-	-
Change in Other Net Operating Assets	127.21	-13.81	1.84
Operating Cash Flow	-253.35	-637.97	-470.78
Capital Expenditures	-6.82	-187.06	-65.81
Sale (Purchase) of Intangibles	-2.34	-0.77	-4.95
Other Investing Activities	-	-	-6.58
Investing Cash Flow	-9.16	-187.83	-77.34
Long-Term Debt Issued	100	193	98
Long-Term Debt Repaid	-115.52	-5.27	-18.57
Net Debt Issued (Repaid)	-15.52	187.73	79.43
Issuance of Common Stock	730.6	897.55	521.15
Other Financing Activities	-	-	0
Financing Cash Flow	715.08	1,085	600.59
Miscellaneous Cash Flow Adjustments	-0	-0	-
Net Cash Flow	452.57	259.49	52.46
Free Cash Flow	-260.17	-825.02	-536.6
Free Cash Flow Margin	-31.91%	-217.34%	-206.02%
Free Cash Flow Per Share	-15.17	-60.14	-42.59
Cash Interest Paid	6.17	3.43	0.22
Cash Income Tax Paid	1.9	0.34	-1.7
Levered Free Cash Flow	-125.6	-617.29	-
Unlevered Free Cash Flow	-121.97	-615.43	-
Change in Net Working Capital	-98.52	99.56	-

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