B-R 31 Ice Cream Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2011	FY 2010
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '11 Dec 31, 2011	Dec '10 Dec 31, 2010
Net Income	2,295	1,839	1,664	1,533	1,652
Depreciation & Amortization	1,391	1,465	1,456	997.72	953.59
Loss (Gain) From Sale of Assets	140	54	77	42.55	44.85
Other Operating Activities	-626	-494	-604	-118.46	131.93
Change in Accounts Receivable	-1,098	151	50	-298.18	-363.24
Change in Inventory	-276	-701	-435	-238.07	-242.66
Change in Accounts Payable	905	271	366	35.13	0.62
Change in Unearned Revenue	-	-	-	245.24	39.99
Change in Other Net Operating Assets	809	137	-617	-138.54	210.27
Operating Cash Flow	3,540	2,722	1,957	2,060	2,427
Operating Cash Flow Growth	30.05%	39.09%	-5.02%	-15.11%	-2.30%
Capital Expenditures	-2,894	-1,215	-916	-1,414	-626.4
Sale of Property, Plant & Equipment	-	-	-	3	16.78
Sale (Purchase) of Intangibles	-191	-281	-154	-79.75	-29.27
Investment in Securities	-3	-3	-3	-2.61	-2.59
Other Investing Activities	-154	-88	-228	-433.95	-414.6
Investing Cash Flow	-3,242	-1,587	-1,301	-1,915	-1,046
Long-Term Debt Issued	2,000	-	-	-	-
Long-Term Debt Repaid	-281	-230	-230	-	-
Net Debt Issued (Repaid)	1,719	-230	-230	-	-
Repurchase of Common Stock	-	-	-	-0.1	-
Common Dividends Paid	-384	-337	-288	-818.56	-201.26
Other Financing Activities	-	-	-1	-	-
Financing Cash Flow	1,335	-567	-519	-818.66	-701.26
Foreign Exchange Rate Adjustments	25	10	29	-	-
Net Cash Flow	1,658	578	166	-673.25	679.74
Free Cash Flow	646	1,507	1,041	646.58	1,801
Free Cash Flow Growth	-57.13%	44.77%	61.00%	-64.09%	-12.26%
Free Cash Flow Margin	2.10%	6.09%	4.72%	3.22%	9.59%
Free Cash Flow Per Share	67.04	156.40	108.03	67.10	186.88
Cash Interest Paid	13	9	10	-	-
Cash Income Tax Paid	627	497	610	1,429	1,160
Levered Free Cash Flow	566.63	944.5	-	820.8	2,033
Unlevered Free Cash Flow	573.5	950.13	-	820.8	2,033
Change in Working Capital	340	-142	-636	-394.43	-355.02

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