Create Cash Flow Statement

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	744	346	692	333	-61
Depreciation & Amortization	114	106	93	103	132
Loss (Gain) From Sale of Assets	-11	-	-	12	-
Loss (Gain) From Sale of Investments	-	-	-16	-7	30
Other Operating Activities	-156	-149	-293	-49	-79
Change in Accounts Receivable	1,986	235	-826	-87	-331
Change in Inventory	-134	64	282	-159	186
Change in Accounts Payable	471	209	551	-12	321
Change in Other Net Operating Assets	-2,112	-807	289	32	93
Operating Cash Flow	902	4	772	166	291
Operating Cash Flow Growth	22450.00%	-99.48%	365.06%	-42.95%	-43.28%
Capital Expenditures	-69	-55	-46	-29	-51
Sale of Property, Plant & Equipment	11	-	-	-	-
Cash Acquisitions	-	-	-190	-	-
Sale (Purchase) of Intangibles	-7	-16	-2	-12	-25
Investment in Securities	5	5	11	37	-2
Other Investing Activities	-5	116	20	16	-50
Investing Cash Flow	-65	50	-207	12	-98
Long-Term Debt Issued	-	400	800	700	663
Total Debt Issued	-	400	800	700	663
Long-Term Debt Repaid	-589	-680	-718	-721	-871
Total Debt Repaid	-589	-680	-718	-721	-871
Net Debt Issued (Repaid)	-589	-280	82	-21	-208
Repurchase of Common Stock	-37	-	-57	-	-
Common Dividends Paid	-124	-108	-62	-	-15
Other Financing Activities	-43	-33	-23	-21	-23
Financing Cash Flow	-793	-421	-60	-42	-246
Foreign Exchange Rate Adjustments	-	-	2	-5	1
Miscellaneous Cash Flow Adjustments	-1	1	-	-1	-36
Net Cash Flow	43	-366	507	130	-88
Free Cash Flow	833	-51	726	137	240
Free Cash Flow Growth	-	-	429.93%	-42.92%	-34.07%
Free Cash Flow Margin	2.28%	-0.14%	2.08%	0.43%	0.81%
Free Cash Flow Per Share	213.09	-13.09	184.29	34.90	61.42
Cash Interest Paid	46	27	29	25	29
Cash Income Tax Paid	158	151	294	48	80
Levered Free Cash Flow	763	-70.63	653.25	250.63	68.38
Unlevered Free Cash Flow	773.63	-61.88	662	258.75	78.38
Change in Working Capital	211	-299	296	-226	269

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.