OPTiM Cash Flow Statement

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	1,742	1,863	1,863	1,612	1,485
Depreciation & Amortization	1,364	1,109	829	626	498
Loss (Gain) From Sale of Assets	68	28	22	11	6
Loss (Gain) From Sale of Investments	173	-	-	12	-
Loss (Gain) on Equity Investments	32	73	69	116	69
Other Operating Activities	-621	-655	-528	-284	-828
Change in Accounts Receivable	1,526	-994	-389	176	-470
Change in Inventory	-1,741	-18	-	34	7
Change in Accounts Payable	-835	692	-19	-67	-48
Change in Other Net Operating Assets	-114	13	118	77	-21
Operating Cash Flow	1,594	2,111	1,965	2,313	698
Operating Cash Flow Growth	-24.49%	7.43%	-15.04%	231.38%	-47.24%
Capital Expenditures	-149	-68	-115	-324	-57
Cash Acquisitions	-	-	-	-	-167
Divestitures	6	-	-	-	-
Sale (Purchase) of Intangibles	-1,539	-1,571	-1,400	-1,229	-1,110
Investment in Securities	330	-330	-	-300	-
Other Investing Activities	61	3	11	202	-332
Investing Cash Flow	-1,291	-1,966	-1,504	-1,651	-1,666
Short-Term Debt Issued	2,000	-	-	800	500
Total Debt Issued	2,000	-	-	800	500
Short-Term Debt Repaid	-750	-314	-	-1,000	-3
Total Debt Repaid	-750	-314	-	-1,000	-3
Net Debt Issued (Repaid)	1,250	-314	-	-200	497
Issuance of Common Stock	-	1	-	-	-
Repurchase of Common Stock	-282	-	-	-	-
Other Financing Activities	-	1	-	1	-4
Financing Cash Flow	968	-312	-	-199	493
Miscellaneous Cash Flow Adjustments	-1	-	-	-2	1
Net Cash Flow	1,270	-167	461	461	-474
Free Cash Flow	1,445	2,043	1,850	1,989	641
Free Cash Flow Growth	-29.27%	10.43%	-6.99%	210.30%	-49.13%
Free Cash Flow Margin	12.32%	19.31%	18.06%	21.44%	7.71%
Free Cash Flow Per Share	26.26	36.91	33.38	35.88	11.56
Cash Interest Paid	11	-	1	1	-
Cash Income Tax Paid	620	659	532	272	830
Levered Free Cash Flow	-186	314.25	325.88	502.13	-529.25
Unlevered Free Cash Flow	-179.75	314.25	326.5	502.75	-529.25
Change in Working Capital	-1,164	-307	-290	220	-532

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