cotta CO.,LTD Cash Flow Statement

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

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Net Income	753	535	832	579	481
Depreciation & Amortization	275	121	124	135	132
Loss (Gain) From Sale of Assets	15	2	-	9	6
Other Operating Activities	-221	-306	-202	-140	-122
Change in Accounts Receivable	-22	-13	-15	125	-230
Change in Inventory	-48	-45	-173	-177	-355
Change in Accounts Payable	109	-	-135	-123	-5
Change in Other Net Operating Assets	7	-14	14	39	-13
Operating Cash Flow	868	280	445	447	-106
Operating Cash Flow Growth	210.00%	-37.08%	-0.45%	-	-
Capital Expenditures	-90	-15	-23	-115	-186
Sale of Property, Plant & Equipment	14	1	-	-	-
Cash Acquisitions	-2,412	29	-	-	-
Sale (Purchase) of Intangibles	-78	-50	-26	-11	-24
Investment in Securities	-200	-	-	-	-
Other Investing Activities	-29	42	-93	-10	-13
Investing Cash Flow	-2,795	7	-242	-136	-223
Short-Term Debt Issued	390	-	100	300	370
Long-Term Debt Issued	2,800	-	-	-	140
Total Debt Issued	3,190	-	100	300	510
Short-Term Debt Repaid	-	-20	-	-	-
Long-Term Debt Repaid	-575	-267	-146	-254	-362
Total Debt Repaid	-575	-287	-146	-254	-362
Net Debt Issued (Repaid)	2,615	-287	-46	46	148
Issuance of Common Stock	-	-	23	-	8
Repurchase of Common Stock	-75	-	-	-115	-120
Common Dividends Paid	-86	-86	-42	-43	-44
Other Financing Activities	-18	-14	-13	-18	-19
Financing Cash Flow	2,436	-387	-78	-130	-27
Foreign Exchange Rate Adjustments	-	-	-	2	-
Miscellaneous Cash Flow Adjustments	2	-	-	-1	-1
Net Cash Flow	511	-100	125	182	-357
Free Cash Flow	778	265	422	332	-292
Free Cash Flow Growth	193.59%	-37.20%	27.11%	-	-
Free Cash Flow Margin	5.69%	2.96%	4.90%	3.75%	-3.15%
Free Cash Flow Per Share	73.24	24.81	39.88	31.22	-26.55
Cash Interest Paid	41	8	7	8	8
Cash Income Tax Paid	222	309	205	150	129
Levered Free Cash Flow	499.88	101.13	313.38	225.38	-364.88
Unlevered Free Cash Flow	525.5	106.13	317.75	230.38	-359.88
Change in Working Capital	46	-72	-309	-136	-603

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