CyberStep Holdings Cash Flow Statement

Financials in millions JPY. Fiscal year is June - May.

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov '25 Nov 30, 2025	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022	May '21 May 31, 2021
Net Income	-1,773	-2,177	-1,556	-1,338	-2,046	-1,144
Depreciation & Amortization	39	67	13	8	92	198
Loss (Gain) From Sale of Assets	20	2	8	23	318	188
Loss (Gain) From Sale of Investments	3	20	1	84	17	89
Other Operating Activities	-3,554	-13	-16	-10	-69	-187
Change in Accounts Receivable	29	-43	112	15	456	243
Change in Inventory	-8	-73	115	102	177	389
Change in Accounts Payable	48	-186	16	-41	-410	101
Change in Other Net Operating Assets	85	355	-135	-29	230	8
Operating Cash Flow	-5,111	-2,048	-1,442	-1,186	-1,235	-115
Capital Expenditures	-30	-4	-11	-32	-5	-248
Sale of Property, Plant & Equipment	1	2	-	3	7	-
Cash Acquisitions	-	-	-	-	5	-106
Divestitures	11	-	-	-	-	-
Sale (Purchase) of Intangibles	-	-	-	-	-	-1
Investment in Securities	-	-35	-132	-126	-15	-29
Other Investing Activities	13	64	68	-34	-19	-15
Investing Cash Flow	-39	19	-60	-223	-56	-436
Short-Term Debt Issued	-	-	-	-	200	-
Long-Term Debt Issued	-	17	180	659	-	-
Total Debt Issued	-	17	180	659	200	-
Short-Term Debt Repaid	-	-	-	-200	-	-
Long-Term Debt Repaid	-	-204	-429	-5	-	-13
Total Debt Repaid	-123	-204	-429	-205	-	-13
Net Debt Issued (Repaid)	-123	-187	-249	454	200	-13
Issuance of Common Stock	6,613	881	331	1,098	488	5
Common Dividends Paid	-	-	-	-	-	-77
Other Financing Activities	484	1,201	-	235	-	-
Financing Cash Flow	6,974	1,895	82	1,787	688	-85
Foreign Exchange Rate Adjustments	12	-9	82	80	-38	34
Miscellaneous Cash Flow Adjustments	-467	-466	-	29	-1	-1
Net Cash Flow	1,369	-609	-1,338	487	-642	-603
Free Cash Flow	-5,141	-2,052	-1,453	-1,218	-1,240	-363
Free Cash Flow Margin	-236.59%	-81.95%	-48.66%	-30.02%	-16.72%	-2.98%
Free Cash Flow Per Share	-254.31	-134.02	-121.87	-112.06	-153.07	-46.15
Cash Interest Paid	11	-	-	1	-	-
Cash Income Tax Paid	27	17	38	36	11	181
Levered Free Cash Flow	-4,090	-1,184	-693.38	-695.13	-457.25	-13.88
Unlevered Free Cash Flow	-4,083	-1,182	-680.25	-678.88	-457.25	-13.88
Change in Working Capital	154	53	108	47	453	741

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