Billing System Corporation (TYO:3623)
Japan · Delayed Price · Currency is JPY 1,288.00
+12.00 (0.94%)
Sep 17, 2026, 3:30 PM JST
Billing System Cash Flow Statement
Financials in millions JPY. Fiscal year is January - December.
Millions JPY. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | 766 | 600 | 623 | 462 | 480 | 349 |
Depreciation & Amortization | 39 | 43 | 48 | 53 | 54 | 52 |
Loss (Gain) From Sale of Assets | 51 | 51 | - | 1 | - | - |
Other Operating Activities | -197 | -250 | -132 | -173 | -142 | -40 |
Change in Accounts Receivable | -132 | -80 | -80 | -40 | -51 | 93 |
Change in Inventory | 13 | -17 | 8 | -49 | 4 | 21 |
Change in Accounts Payable | -18 | -35 | 161 | 38 | 59 | -59 |
Change in Other Net Operating Assets | 7,862 | 3,889 | 3,728 | 5,839 | -1,527 | 5,915 |
Operating Cash Flow | 8,384 | 4,201 | 4,356 | 6,131 | -1,123 | 6,331 |
Operating Cash Flow Growth | 95.07% | -3.56% | -28.95% | - | - | 234.09% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Capital Expenditures | - | - | - | -79 | -5 | -37 |
Sale (Purchase) of Intangibles | -44 | -37 | -48 | -54 | -11 | -37 |
Investment in Securities | -350 | - | - | - | - | - |
Other Investing Activities | - | - | - | 67 | -96 | -12 |
Investing Cash Flow | -394 | -37 | -48 | -66 | -112 | -86 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Total Debt Issued | -840 | - | - | - | - | - |
Net Debt Issued (Repaid) | -840 | - | - | - | - | - |
Repurchase of Common Stock | -69 | - | - | - | - | -99 |
Common Dividends Paid | -162 | -141 | -75 | -62 | -62 | -55 |
Other Financing Activities | -7 | -6 | -5 | -4 | -4 | -1 |
Financing Cash Flow | -1,078 | -147 | -80 | -66 | -66 | -155 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Miscellaneous Cash Flow Adjustments | -4 | -1 | -1 | -2 | -2 | - |
Net Cash Flow | 6,908 | 4,016 | 4,227 | 5,997 | -1,303 | 6,090 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Free Cash Flow | 8,384 | 4,201 | 4,356 | 6,052 | -1,128 | 6,294 |
Free Cash Flow Growth | 95.07% | -3.56% | -28.02% | - | - | 232.84% |
Free Cash Flow Margin | 170.27% | 92.41% | 103.27% | 160.02% | -32.85% | 200.25% |
Free Cash Flow Per Share | 1337.23 | 667.95 | 692.59 | 962.25 | -179.35 | 988.82 |
Levered Free Cash Flow | 8,272 | 4,132 | 4,292 | 5,969 | -1,191 | 6,230 |
Unlevered Free Cash Flow | 8,273 | 4,136 | 4,294 | 5,970 | -1,190 | 6,230 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Cash Interest Paid | 3 | 7 | 4 | 2 | 1 | - |
Cash Income Tax Paid | 196 | 250 | 134 | 173 | 143 | 40 |
Change in Working Capital | 7,725 | 3,757 | 3,817 | 5,788 | -1,515 | 5,970 |