Reskill Cash Flow Statement

Financials in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023
Net Income	561.53	473.79	285.13	161
Depreciation & Amortization	2.13	2.02	2.1	0.51
Loss (Gain) From Sale of Investments	-5.76	-	-0.19	-
Other Operating Activities	34.52	58.53	-15.5	86.31
Change in Accounts Receivable	-25.4	-36.41	-4.44	244.95
Change in Inventory	-0.35	-0.67	-4.76	-13.19
Change in Accounts Payable	9.74	3.16	10.96	17.1
Change in Unearned Revenue	9.85	9.31	-18.64	23.19
Change in Other Net Operating Assets	36.54	42.35	10.79	-214.1
Operating Cash Flow	622.81	552.08	265.45	305.78
Operating Cash Flow Growth	103.68%	107.98%	-13.19%	-
Capital Expenditures	-0.69	-0.69	-2.08	-10.58
Investment in Securities	-89.24	-103	-14.81	-
Other Investing Activities	-2.01	-2.45	-0	-18.53
Investing Cash Flow	-91.94	-106.14	-16.88	-29.11
Short-Term Debt Issued	-	-	50	-
Total Debt Issued	-	-	50	-
Short-Term Debt Repaid	-	-	-50	-
Long-Term Debt Repaid	-	-	-87.84	-
Total Debt Repaid	-	-	-137.84	-24.13
Net Debt Issued (Repaid)	-	-	-87.84	-24.13
Issuance of Common Stock	277.62	277.62	-	-
Financing Cash Flow	217.64	277.62	-87.84	-24.13
Net Cash Flow	748.66	723.56	160.72	252.54
Free Cash Flow	622.12	551.39	263.37	295.21
Free Cash Flow Growth	110.74%	109.36%	-10.79%	-
Free Cash Flow Margin	27.05%	28.15%	17.75%	29.39%
Free Cash Flow Per Share	302.28	272.52	131.69	147.60
Cash Interest Paid	-	-	0.58	0.26
Cash Income Tax Paid	206.87	136.42	132.62	-
Levered Free Cash Flow	-	523.82	232.6	-
Unlevered Free Cash Flow	-	523.82	232.97	-
Change in Working Capital	30.39	17.74	-6.1	57.96

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