AUN CONSULTING Cash Flow Statement

Financials in millions JPY. Fiscal year is June - May.

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 31, 2026	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022
Net Income	-41	-114	-143	-88	13
Depreciation & Amortization	3	1	1	3	3
Loss (Gain) From Sale of Assets	-	-	3	5	-1
Loss (Gain) From Sale of Investments	-	21	-3	-	-35
Other Operating Activities	-	1	9	-	2
Change in Accounts Receivable	5	57	-16	-15	11
Change in Inventory	14	36	1	9	-
Change in Accounts Payable	-2	-45	11	23	7
Change in Other Net Operating Assets	-17	-4	16	-28	-21
Operating Cash Flow	-38	-47	-121	-91	-21
Sale of Property, Plant & Equipment	-	-	-	-	9
Sale (Purchase) of Intangibles	-	-	-3	-1	-
Investment in Securities	-	-	29	22	8
Other Investing Activities	27	1	13	7	23
Investing Cash Flow	27	1	39	28	40
Long-Term Debt Issued	-	-	40	60	500
Long-Term Debt Repaid	-16	-16	-13	-35	-440
Net Debt Issued (Repaid)	-16	-16	27	25	60
Financing Cash Flow	-16	-16	27	25	60
Foreign Exchange Rate Adjustments	5	-	15	16	27
Miscellaneous Cash Flow Adjustments	1	-1	1	1	1
Net Cash Flow	-21	-63	-39	-21	107
Free Cash Flow	-38	-47	-121	-91	-21
Free Cash Flow Margin	-14.96%	-17.41%	-27.44%	-20.04%	-4.20%
Free Cash Flow Per Share	-5.07	-6.26	-16.13	-12.13	-2.80
Cash Interest Paid	4	3	3	2	5
Cash Income Tax Paid	-	-	-6	-	-
Levered Free Cash Flow	-67.13	-11	-5	-58.13	-51.13
Unlevered Free Cash Flow	-64.63	-9.13	-3.13	-56.88	-48
Change in Working Capital	-	44	12	-11	-3