ValueCommerce Co., Ltd. (TYO:2491)

ValueCommerce Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	3,011	4,114	5,041	8,319	5,449	6,256
Depreciation & Amortization	419	433	473	467	793	1,062
Loss (Gain) From Sale of Assets	-	-	144	-	2,406	16
Loss (Gain) From Sale of Investments	98	7	31	-	-	-
Loss (Gain) on Equity Investments	66	-	-	-	-	-
Other Operating Activities	-1,077	-975	-2,690	-2,462	-2,485	-1,723
Change in Accounts Receivable	1,320	-446	527	747	-605	-129
Change in Accounts Payable	-974	666	-464	-9	37	313
Change in Other Net Operating Assets	-215	-338	437	-288	-198	99
Operating Cash Flow	2,915	3,461	3,499	6,774	5,397	5,894
Operating Cash Flow Growth	-26.20%	-1.09%	-48.35%	25.51%	-8.43%	45.86%
Capital Expenditures	-47	-90	-35	-28	-136	-52
Cash Acquisitions	-196	-	-	-	-	-537
Divestitures	-	-	-	-	-	14
Sale (Purchase) of Intangibles	-353	-347	-390	-315	-277	-683
Investment in Securities	-480	-148	-8	-66	-	-32
Other Investing Activities	-140	-123	29	42	447	84
Investing Cash Flow	-1,216	-708	-404	-367	34	-1,206
Net Debt Issued (Repaid)	-2	-	-	-	-	-
Issuance of Common Stock	-	-	1	4	4	2
Repurchase of Common Stock	-63	-11,063	-	-	-	-
Dividends Paid	-1,227	-1,441	-1,740	-1,717	-1,352	-1,126
Other Financing Activities	-1	-7	-6	-7	-7	-4
Financing Cash Flow	-1,293	-12,511	-1,745	-1,720	-1,355	-1,128
Miscellaneous Cash Flow Adjustments	-	-	-1	-1	-	-1
Net Cash Flow	406	-9,758	1,349	4,686	4,076	3,559
Free Cash Flow	2,868	3,371	3,464	6,746	5,261	5,842
Free Cash Flow Growth	-25.97%	-2.69%	-48.65%	28.23%	-9.95%	47.41%
Free Cash Flow Margin	9.90%	11.09%	11.78%	18.89%	15.68%	20.03%
Free Cash Flow Per Share	132.41	133.66	107.11	208.57	162.70	180.68
Cash Income Tax Paid	1,174	977	2,692	2,462	2,485	1,724
Levered Free Cash Flow	1,485	2,730	2,618	5,877	4,749	4,731
Unlevered Free Cash Flow	1,485	2,730	2,618	5,877	4,749	4,731
Change in Working Capital	131	-118	500	450	-766	283

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.