Generation Pass Co.,Ltd. (TYO:3195)

Generation Pass Cash Flow Statement

Financials in millions JPY. Fiscal year is November - October.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct 31, 2025	Oct 31, 2024	Oct 31, 2023	Oct 31, 2022	Oct 31, 2021
Net Income	180	-76	68	397	-23
Depreciation & Amortization	77	95	97	88	93
Loss (Gain) From Sale of Assets	-2	98	3	-1	144
Other Operating Activities	-39	-10	-89	-25	-170
Change in Accounts Receivable	-59	-20	76	-143	-258
Change in Inventory	-295	7	-18	-165	-198
Change in Accounts Payable	-268	79	-97	184	109
Change in Other Net Operating Assets	-219	88	79	-158	-129
Operating Cash Flow	-625	261	119	177	-432
Operating Cash Flow Growth	-	119.33%	-32.77%	-	-
Capital Expenditures	-55	-39	-56	-77	-56
Sale of Property, Plant & Equipment	2	2	-	1	-
Sale (Purchase) of Intangibles	-60	-38	-27	-10	-12
Investment in Securities	39	159	-210	-	-
Other Investing Activities	2	-6	-26	-1	-3
Investing Cash Flow	-72	78	-319	-87	-71
Short-Term Debt Issued	340	130	-	500	70
Total Debt Issued	340	130	-	500	70
Short-Term Debt Repaid	-	-	-70	-	-
Long-Term Debt Repaid	-15	-69	-90	-97	-90
Total Debt Repaid	-15	-69	-160	-97	-90
Net Debt Issued (Repaid)	325	61	-160	403	-20
Issuance of Common Stock	-	-	-	2	-
Common Dividends Paid	-	-	-72	-	-
Other Financing Activities	-28	-51	-4	-4	-3
Financing Cash Flow	297	10	-236	401	-23
Foreign Exchange Rate Adjustments	-4	-36	-18	68	47
Miscellaneous Cash Flow Adjustments	-2	-	-2	-	-
Net Cash Flow	-406	313	-456	559	-479
Free Cash Flow	-680	222	63	100	-488
Free Cash Flow Growth	-	252.38%	-37.00%	-	-
Free Cash Flow Margin	-4.11%	1.37%	0.42%	0.63%	-3.69%
Free Cash Flow Per Share	-83.75	27.35	7.76	12.31	-60.12
Cash Interest Paid	9	5	1	-	1
Cash Income Tax Paid	39	10	89	26	170
Levered Free Cash Flow	-800.75	177.75	-14.38	-123.75	-480.75
Unlevered Free Cash Flow	-795.13	180.25	-13.13	-123.75	-480.13
Change in Working Capital	-841	154	40	-282	-476

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