J Frontier Co.,Ltd. (TYO:2934)

J Frontier Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2018
Period Ending	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2018
Net Income	248	-1,660	-1,846	701	-
Depreciation & Amortization	608	410	296	59	-
Loss (Gain) From Sale of Assets	-	836	5	1	-
Loss (Gain) From Sale of Investments	-20	-	-	9	-
Other Operating Activities	-344	-243	-310	-395	-
Change in Accounts Receivable	231	466	-288	-476	-
Change in Inventory	378	-930	-103	10	-
Change in Accounts Payable	-884	-180	560	-287	-
Change in Other Net Operating Assets	292	-134	-144	12	-
Operating Cash Flow	509	-1,435	-1,830	-366	-
Capital Expenditures	-38	-91	-100	-8	-
Sale of Property, Plant & Equipment	9	-	-	-	-
Cash Acquisitions	-	-950	-576	-855	-
Divestitures	115	-	-	-	-
Sale (Purchase) of Intangibles	-23	-17	-4	-2	-
Investment in Securities	-185	-	-100	30	-
Other Investing Activities	295	-55	-15	30	-
Investing Cash Flow	470	-1,792	-1,132	-860	-
Short-Term Debt Issued	373	669	108	-	-
Long-Term Debt Issued	145	2,977	1,500	200	-
Total Debt Issued	518	3,646	1,608	200	-
Long-Term Debt Repaid	-1,268	-1,016	-386	-78	-
Net Debt Issued (Repaid)	-750	2,630	1,222	122	-
Issuance of Common Stock	502	762	228	2,894	-
Repurchase of Common Stock	-1	-	-	-453	-
Other Financing Activities	-374	-2	1	1	-
Financing Cash Flow	-623	3,390	1,451	2,564	-
Foreign Exchange Rate Adjustments	-	1	-	-	-
Miscellaneous Cash Flow Adjustments	-	-	131	-1	-
Net Cash Flow	356	164	-1,380	1,337	-
Free Cash Flow	471	-1,526	-1,930	-374	-
Free Cash Flow Margin	2.19%	-8.62%	-11.46%	-3.15%	-
Free Cash Flow Per Share	93.17	-311.62	-417.10	-80.94	-
Cash Interest Paid	65	27	11	1	-
Cash Income Tax Paid	339	245	309	400	-
Levered Free Cash Flow	1,266	-987.75	-1,099	-	-
Unlevered Free Cash Flow	1,303	-970.88	-1,092	-	-
Change in Working Capital	17	-778	25	-741	-

Updated Feb 28, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.