OPRO Co., Ltd. Cash Flow Statement

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

Millions JPY. Fiscal year is Dec - Nov.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Nov '25 Nov 30, 2025	Nov '24 Nov 30, 2024	Nov '23 Nov 30, 2023	Nov '22 Nov 30, 2022
Net Income	241.2	150.87	95.83	99.88
Depreciation & Amortization	46.58	30.99	24.91	8.47
Loss (Gain) From Sale of Assets	19.99	-0	0.48	-
Asset Writedown & Restructuring Costs	-	-	-	8.16
Other Operating Activities	15.09	52.74	-7.74	23.87
Change in Accounts Receivable	-70.4	1.3	2.55	-27.92
Change in Inventory	0.06	0.66	-0.82	3.72
Change in Accounts Payable	9.56	1.02	46.91	-0.9
Change in Unearned Revenue	159.29	217.57	146.16	83.86
Change in Other Net Operating Assets	19.03	-16.28	-29.6	106.55
Operating Cash Flow	440.4	438.88	278.68	305.69
Operating Cash Flow Growth	0.35%	57.48%	-8.84%	-
Capital Expenditures	-21.86	-3.76	-57.77	-6.54
Sale of Property, Plant & Equipment	0.03	0	-	-
Sale (Purchase) of Intangibles	-106.78	-65.93	-50.61	-27.02
Investment in Securities	-1,500	-	13.91	-1.2
Other Investing Activities	-2.02	-0.24	34.03	-91.79
Investing Cash Flow	-1,631	-69.93	-60.44	-126.55
Long-Term Debt Repaid	-	-	-55.42	-63.44
Net Debt Issued (Repaid)	-	-	-55.42	-63.44
Issuance of Common Stock	4.42	771.3	-	-
Financing Cash Flow	4.42	771.3	-55.42	-63.44
Foreign Exchange Rate Adjustments	-0.01	0.01	0.02	0.07
Net Cash Flow	-1,186	1,140	162.84	115.77
Free Cash Flow	418.53	435.12	220.91	299.15
Free Cash Flow Growth	-3.81%	96.97%	-26.15%	-
Free Cash Flow Margin	16.40%	20.67%	13.65%	23.18%
Free Cash Flow Per Share	175.48	228.30	134.67	182.36
Cash Interest Paid	-	-	0.18	0.61
Cash Income Tax Paid	66.89	48.18	0.53	0.53
Levered Free Cash Flow	260.85	349.59	200	-
Unlevered Free Cash Flow	260.85	349.59	200.14	-
Change in Working Capital	117.55	204.27	165.2	165.31

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