Billing System Corporation (TYO:3623)

Billing System Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	596	623	462	480	349	173
Depreciation & Amortization	46	48	53	54	52	39
Loss (Gain) From Sale of Assets	-	-	1	-	-	-
Other Operating Activities	-213	-132	-173	-142	-40	6
Change in Accounts Receivable	-66	-80	-40	-51	93	-177
Change in Inventory	-32	8	-49	4	21	-14
Change in Accounts Payable	148	161	38	59	-59	51
Change in Other Net Operating Assets	3,819	3,728	5,839	-1,527	5,915	1,817
Operating Cash Flow	4,298	4,356	6,131	-1,123	6,331	1,895
Operating Cash Flow Growth	-61.16%	-28.95%	-	-	234.09%	2.65%
Capital Expenditures	-	-	-79	-5	-37	-4
Sale (Purchase) of Intangibles	-43	-48	-54	-11	-37	-21
Other Investing Activities	-1	-	67	-96	-12	-
Investing Cash Flow	-44	-48	-66	-112	-86	-25
Total Debt Issued	240	-	-	-	-	-
Long-Term Debt Repaid	-	-	-	-	-	-25
Total Debt Repaid	-	-	-	-	-	-25
Net Debt Issued (Repaid)	240	-	-	-	-	-25
Repurchase of Common Stock	-	-	-	-	-99	-
Dividends Paid	-141	-75	-62	-62	-55	-55
Other Financing Activities	-6	-5	-4	-4	-1	-1
Financing Cash Flow	93	-80	-66	-66	-155	-81
Miscellaneous Cash Flow Adjustments	-	-1	-2	-2	-	-1
Net Cash Flow	4,347	4,227	5,997	-1,303	6,090	1,788
Free Cash Flow	4,298	4,356	6,052	-1,128	6,294	1,891
Free Cash Flow Growth	-60.88%	-28.02%	-	-	232.84%	2.94%
Free Cash Flow Margin	98.83%	103.27%	160.02%	-32.85%	200.25%	65.50%
Free Cash Flow Per Share	683.37	692.59	962.25	-179.35	988.82	296.66
Cash Interest Paid	7	4	2	1	-	-
Cash Income Tax Paid	215	134	173	143	40	-4
Levered Free Cash Flow	4,253	4,292	5,969	-1,191	6,230	1,880
Unlevered Free Cash Flow	4,257	4,294	5,970	-1,190	6,230	1,880
Change in Working Capital	3,869	3,817	5,788	-1,515	5,970	1,677

Updated Feb 14, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.