HYPER Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	343	240	140	-438	37
Depreciation & Amortization	122	112	98	111	118
Loss (Gain) From Sale of Assets	17	-	4	120	6
Loss (Gain) From Sale of Investments	-21	-	-11	-	-
Loss (Gain) on Equity Investments	-	33	-	-	-
Other Operating Activities	-67	-63	-159	-273	-104
Change in Accounts Receivable	1,274	-175	-236	-291	-85
Change in Inventory	-52	-119	143	-264	-1
Change in Accounts Payable	-766	233	212	109	57
Change in Other Net Operating Assets	-28	-63	202	189	48
Operating Cash Flow	822	198	393	-737	76
Operating Cash Flow Growth	315.15%	-49.62%	-	-	-70.66%
Capital Expenditures	-5	-6	-3	-9	-91
Sale of Property, Plant & Equipment	-	-	64	-	-
Cash Acquisitions	-	-35	-51	-	-
Sale (Purchase) of Intangibles	-13	-8	-15	-12	-17
Investment in Securities	30	68	16	-	1
Other Investing Activities	-6	-49	-1	-378	24
Investing Cash Flow	6	-30	10	-399	-83
Short-Term Debt Issued	-	-	-	570	-
Long-Term Debt Issued	300	100	100	300	-
Total Debt Issued	300	100	100	870	-
Short-Term Debt Repaid	-100	-100	-120	-	-100
Long-Term Debt Repaid	-206	-255	-271	-161	-214
Total Debt Repaid	-306	-355	-391	-161	-314
Net Debt Issued (Repaid)	-6	-255	-291	709	-314
Issuance of Common Stock	4	-	1	-	341
Repurchase of Common Stock	-	-	-33	-	-
Common Dividends Paid	-68	-68	-59	-88	-84
Other Financing Activities	-11	-10	-2	-7	26
Financing Cash Flow	-81	-333	-384	614	-31
Net Cash Flow	747	-165	19	-522	-38
Free Cash Flow	817	192	390	-746	-15
Free Cash Flow Growth	325.52%	-50.77%	-	-	-
Free Cash Flow Margin	5.93%	1.55%	3.42%	-7.04%	-0.07%
Free Cash Flow Per Share	82.77	19.80	39.67	-76.94	-1.60
Cash Interest Paid	7	6	7	3	3
Cash Income Tax Paid	67	35	77	-1	105
Levered Free Cash Flow	714	168	396.25	-377	-31.25
Unlevered Free Cash Flow	719	171.75	400.63	-375.13	-29.38
Change in Working Capital	428	-124	321	-257	19

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