CSS Holdings,Ltd. (TYO:2304)

CSS Holdings,Ltd. Cash Flow Statement

Financials in millions JPY. Fiscal year is October - September.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Net Income	751	629	313	81	-181
Depreciation & Amortization	80	71	68	81	84
Loss (Gain) From Sale of Investments	-8	-	-	-	-
Other Operating Activities	-321	-63	-51	295	535
Change in Accounts Receivable	-100	-96	-437	-306	-8
Change in Inventory	160	19	-49	-133	22
Change in Accounts Payable	160	55	443	226	-212
Change in Other Net Operating Assets	-14	-10	184	41	-600
Operating Cash Flow	708	605	471	285	-360
Operating Cash Flow Growth	17.03%	28.45%	65.26%	-	-
Capital Expenditures	-44	-64	-22	-9	-9
Sale (Purchase) of Intangibles	-17	-21	-5	-24	-5
Investment in Securities	10	25	-14	23	-5
Other Investing Activities	3	17	6	2	-13
Investing Cash Flow	-58	-53	-35	-8	8
Short-Term Debt Issued	-	-	300	-	-
Total Debt Issued	-	-	300	-	-
Short-Term Debt Repaid	-150	-300	-	-	-
Long-Term Debt Repaid	-	-	-539	-145	-110
Total Debt Repaid	-150	-300	-539	-145	-110
Net Debt Issued (Repaid)	-150	-300	-239	-145	-110
Repurchase of Common Stock	-75	-	-	-	-
Common Dividends Paid	-178	-101	-112	-25	-26
Other Financing Activities	-15	-19	-22	-27	-30
Financing Cash Flow	-418	-420	-373	-197	-166
Foreign Exchange Rate Adjustments	1	-2	1	-	-
Miscellaneous Cash Flow Adjustments	-1	-1	-1	1	1
Net Cash Flow	232	129	63	81	-517
Free Cash Flow	664	541	449	276	-369
Free Cash Flow Growth	22.74%	20.49%	62.68%	-	-
Free Cash Flow Margin	3.40%	3.07%	3.03%	2.54%	-3.92%
Free Cash Flow Per Share	132.08	107.32	89.07	54.79	-73.18
Cash Interest Paid	11	8	8	7	9
Cash Income Tax Paid	329	69	64	-26	161
Levered Free Cash Flow	645.88	473.5	397.5	51.38	-629.75
Unlevered Free Cash Flow	652.75	478.5	402.5	55.75	-624.13
Change in Working Capital	206	-32	141	-172	-798

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