CELSYS Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	2,215	489	1,541	1,625	-317
Depreciation & Amortization	657	781	851	705	1,036
Loss (Gain) From Sale of Assets	72	386	11	-	1,065
Loss (Gain) From Sale of Investments	-	527	6	-205	-
Other Operating Activities	209	-219	-752	-409	-85
Change in Accounts Receivable	-20	-112	25	81	-10
Change in Inventory	-79	-3	-32	-27	13
Change in Accounts Payable	33	-	9	14	23
Change in Other Net Operating Assets	645	495	-111	188	95
Operating Cash Flow	3,732	2,344	1,548	1,972	1,820
Operating Cash Flow Growth	59.21%	51.42%	-21.50%	8.35%	84.21%
Capital Expenditures	-37	-64	-86	-100	-47
Sale of Property, Plant & Equipment	-	-	-	-	1
Divestitures	-	-603	-	299	-
Sale (Purchase) of Intangibles	-687	-773	-960	-665	-729
Investment in Securities	-918	-33	-2	-3	17
Other Investing Activities	-3	-1	16	-4	-6
Investing Cash Flow	-1,645	-1,474	-1,032	-473	-778
Issuance of Common Stock	-	-	1,593	1,549	4
Repurchase of Common Stock	-1,499	-2,000	-1,000	-182	-
Common Dividends Paid	-776	-266	-102	-81	-48
Other Financing Activities	-25	144	-1	-3	-2
Financing Cash Flow	-2,300	-2,122	490	1,283	-46
Foreign Exchange Rate Adjustments	-	69	45	15	19
Miscellaneous Cash Flow Adjustments	-	-	-	-	-1
Net Cash Flow	-213	-1,183	1,051	2,797	1,014
Free Cash Flow	3,695	2,280	1,462	1,872	1,773
Free Cash Flow Growth	62.06%	55.95%	-21.90%	5.58%	127.02%
Free Cash Flow Margin	45.04%	28.18%	19.38%	27.17%	27.82%
Free Cash Flow Per Share	116.84	67.21	41.15	56.41	54.38
Cash Income Tax Paid	-206	221	732	464	87
Levered Free Cash Flow	2,688	858	194	999.63	999.63
Unlevered Free Cash Flow	2,688	858	194	999.63	999.63
Change in Working Capital	579	380	-109	256	121

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.