OPTiM Cash Flow Statement

Financials in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	1,863	1,863	1,612	1,485	1,984
Depreciation & Amortization	1,109	829	626	498	162
Loss (Gain) From Sale of Assets	28	22	11	6	-
Loss (Gain) From Sale of Investments	-	-	12	-	16
Loss (Gain) on Equity Investments	73	69	116	69	9
Other Operating Activities	-655	-528	-284	-828	-390
Change in Accounts Receivable	-994	-389	176	-470	-249
Change in Inventory	-18	-	34	7	-65
Change in Accounts Payable	692	-19	-67	-48	12
Change in Other Net Operating Assets	13	118	77	-21	-156
Operating Cash Flow	2,111	1,965	2,313	698	1,323
Operating Cash Flow Growth	7.43%	-15.04%	231.38%	-47.24%	207.67%
Capital Expenditures	-68	-115	-324	-57	-63
Sale of Property, Plant & Equipment	-	-	-	-	1
Cash Acquisitions	-	-	-	-167	-415
Sale (Purchase) of Intangibles	-1,571	-1,400	-1,229	-1,110	-759
Investment in Securities	-330	-	-300	-	3
Other Investing Activities	3	11	202	-332	82
Investing Cash Flow	-1,966	-1,504	-1,651	-1,666	-1,151
Short-Term Debt Issued	-	-	800	500	-
Total Debt Issued	-	-	800	500	-
Short-Term Debt Repaid	-314	-	-1,000	-3	-
Total Debt Repaid	-314	-	-1,000	-3	-
Net Debt Issued (Repaid)	-314	-	-200	497	-
Issuance of Common Stock	1	-	-	-	-
Other Financing Activities	1	-	1	-4	-
Financing Cash Flow	-312	-	-199	493	-
Foreign Exchange Rate Adjustments	-	-	-	-	-3
Miscellaneous Cash Flow Adjustments	-	-	-2	1	20
Net Cash Flow	-167	461	461	-474	189
Free Cash Flow	2,043	1,850	1,989	641	1,260
Free Cash Flow Growth	10.43%	-6.99%	210.30%	-49.13%	436.17%
Free Cash Flow Margin	19.31%	18.06%	21.44%	7.71%	16.76%
Free Cash Flow Per Share	36.91	33.38	35.88	11.56	22.73
Cash Interest Paid	-	1	1	-	-
Cash Income Tax Paid	659	532	272	830	391
Levered Free Cash Flow	314.25	325.88	502.13	-529.25	403
Unlevered Free Cash Flow	314.25	326.5	502.75	-529.25	403
Change in Working Capital	-307	-290	220	-532	-458

Source: S&P Global Market Intelligence. Standard template. Financial Sources.