ASUA Inc. Cash Flow Statement

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

Millions JPY. Fiscal year is Jul - Jun.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	105.89	118.27	69.33	71.23	-
Depreciation & Amortization	21.57	17.31	18.01	21.66	-
Loss (Gain) From Sale of Assets	-0.28	-1.8	25.84	1.09	-
Asset Writedown & Restructuring Costs	10.97	-	50.01	-	-
Loss (Gain) From Sale of Investments	-	-	-6.07	6.07	-
Other Operating Activities	52.28	30.83	-13.49	-2.66	-
Change in Accounts Receivable	-15.69	-2.48	-7.14	-41.78	-
Change in Inventory	-10.05	-2.13	-0.54	9.52	-
Change in Accounts Payable	10.12	-28.03	16.95	10.72	-
Change in Unearned Revenue	-66.97	-32.88	-26.09	-27.12	-
Change in Other Net Operating Assets	-11.4	27.11	-24.63	-25.36	-
Operating Cash Flow	96.46	126.19	102.19	23.38	-
Operating Cash Flow Growth	-23.56%	23.49%	337.03%	-	-
Capital Expenditures	-11.13	-3.16	-3.65	-2.36	-
Sale of Property, Plant & Equipment	-	1.8	-	-	-
Sale (Purchase) of Intangibles	-35.64	-15.81	-39.07	-72.48	-
Investment in Securities	-	-	10	-	-
Other Investing Activities	-5.69	-4.64	-6.02	-5.05	-
Investing Cash Flow	-52.46	-21.81	-38.75	-79.89	-
Long-Term Debt Issued	-	30	-	-	-
Short-Term Debt Repaid	-85	-	-	-	-
Long-Term Debt Repaid	-47.25	-83.85	-83.7	-85.47	-
Total Debt Repaid	-132.25	-83.85	-83.7	-85.47	-
Net Debt Issued (Repaid)	-132.25	-53.85	-83.7	-85.47	-
Issuance of Common Stock	369.95	-	-	-	-
Common Dividends Paid	-11.83	-10.38	-10.38	-10.38	-
Other Financing Activities	-13.55	-	-	-	-
Financing Cash Flow	212.33	-64.23	-94.08	-95.84	-
Foreign Exchange Rate Adjustments	-	-	-0	0.01	-
Miscellaneous Cash Flow Adjustments	-	-	-	0	-
Net Cash Flow	256.33	40.15	-30.64	-152.35	-
Free Cash Flow	85.33	123.03	98.53	21.02	-
Free Cash Flow Growth	-30.64%	24.86%	368.76%	-	-
Free Cash Flow Margin	6.13%	9.02%	7.95%	1.71%	-
Free Cash Flow Per Share	33.03	59.29	47.49	10.13	-
Cash Interest Paid	1.51	1.94	2.59	2.89	-
Cash Income Tax Paid	38.68	21.88	45.05	28.73	-
Levered Free Cash Flow	-5.21	78.29	-12	-	-
Unlevered Free Cash Flow	-4.26	79.54	-10.38	-	-
Change in Working Capital	-93.98	-38.42	-41.45	-74.02	-

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