AUN CONSULTING Cash Flow Statement

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

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022	May '21 May 31, 2021
Net Income	-114	-143	-88	13	-107
Depreciation & Amortization	1	1	3	3	5
Loss (Gain) From Sale of Assets	-	3	5	-1	-
Loss (Gain) From Sale of Investments	21	-3	-	-35	-46
Other Operating Activities	1	9	-	2	-5
Change in Accounts Receivable	57	-16	-15	11	35
Change in Inventory	36	1	9	-	15
Change in Accounts Payable	-45	11	23	7	-51
Change in Other Net Operating Assets	-4	16	-28	-21	-34
Operating Cash Flow	-47	-121	-91	-21	-188
Sale of Property, Plant & Equipment	-	-	-	9	-
Sale (Purchase) of Intangibles	-	-3	-1	-	-2
Investment in Securities	-	29	22	8	60
Other Investing Activities	1	13	7	23	43
Investing Cash Flow	1	39	28	40	101
Long-Term Debt Issued	-	40	60	500	60
Long-Term Debt Repaid	-16	-13	-35	-440	-51
Net Debt Issued (Repaid)	-16	27	25	60	9
Financing Cash Flow	-16	27	25	60	9
Foreign Exchange Rate Adjustments	-	15	16	27	13
Miscellaneous Cash Flow Adjustments	-1	1	1	1	2
Net Cash Flow	-63	-39	-21	107	-63
Free Cash Flow	-47	-121	-91	-21	-188
Free Cash Flow Margin	-17.41%	-27.44%	-20.04%	-4.20%	-18.22%
Free Cash Flow Per Share	-6.26	-16.13	-12.13	-2.80	-25.06
Cash Interest Paid	3	3	2	5	-
Cash Income Tax Paid	-	-6	-	-	3
Levered Free Cash Flow	-11	-5	-58.13	-51.13	-114.88
Unlevered Free Cash Flow	-9.13	-3.13	-56.88	-48	-114.88
Change in Working Capital	44	12	-11	-3	-35

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