Cosmo Bio Company,Limited 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	504	369	653	790	1,099
Depreciation & Amortization	167	136	148	141	166
Loss (Gain) From Sale of Assets	58	1	-	-	-
Loss (Gain) From Sale of Investments	-69	-5	-	-	-
Other Operating Activities	-57	-194	-186	-280	-384
Change in Accounts Receivable	-83	-140	-40	-73	75
Change in Inventory	-48	-25	97	-267	-245
Change in Accounts Payable	144	73	50	-22	-12
Change in Other Net Operating Assets	-21	26	14	-5	-51
Operating Cash Flow	595	241	736	284	648
Operating Cash Flow Growth	146.89%	-67.25%	159.16%	-56.17%	-19.30%
Capital Expenditures	-229	-216	-67	-55	-31
Sale (Purchase) of Intangibles	-52	-60	-33	-49	-110
Investment in Securities	361	103	-700	-202	-
Other Investing Activities	-37	-44	42	15	-4
Investing Cash Flow	43	-217	-758	-291	-145
Repurchase of Common Stock	69	-299	-	-	-194
Common Dividends Paid	-348	-175	-197	-232	-223
Other Financing Activities	-4	-5	-4	-4	-3
Financing Cash Flow	-283	-479	-201	-236	-420
Foreign Exchange Rate Adjustments	-1	22	13	24	12
Miscellaneous Cash Flow Adjustments	-	-	-	1	-
Net Cash Flow	354	-433	-210	-218	95
Free Cash Flow	366	25	669	229	617
Free Cash Flow Growth	1364.00%	-96.26%	192.14%	-62.89%	-19.56%
Free Cash Flow Margin	3.40%	0.25%	7.16%	2.40%	6.68%
Free Cash Flow Per Share	64.36	4.30	114.78	39.45	106.22
Cash Income Tax Paid	57	193	185	279	385
Levered Free Cash Flow	397.38	-356.63	481.63	147.63	290.25
Unlevered Free Cash Flow	397.38	-356.63	481.63	147.63	290.25
Change in Working Capital	-8	-66	121	-367	-233