Nippon Ichi Software 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	-273	-65	846	962	1,703
Depreciation & Amortization	120	103	95	76	67
Loss (Gain) From Sale of Assets	56	-	-	-	-
Loss (Gain) From Sale of Investments	1	-	-	-	-
Other Operating Activities	-170	-9	-90	-426	-525
Change in Accounts Receivable	248	-252	81	21	307
Change in Inventory	45	97	65	-117	29
Change in Accounts Payable	-6	146	-94	13	-39
Change in Other Net Operating Assets	28	384	-109	-479	-356
Operating Cash Flow	49	404	794	50	1,186
Operating Cash Flow Growth	-87.87%	-49.12%	1488.00%	-95.78%	-23.63%
Capital Expenditures	-172	-227	-403	-220	-576
Divestitures	-	-	-	-	6
Sale (Purchase) of Intangibles	-5	-2	-32	-19	-3
Investment in Securities	-1,046	1	-610	-775	-249
Other Investing Activities	1	3	2	-1	2
Investing Cash Flow	-1,222	-225	-1,043	-1,015	-820
Short-Term Debt Issued	-	395	-	314	-
Long-Term Debt Issued	154	141	262	-	472
Total Debt Issued	154	536	262	314	472
Short-Term Debt Repaid	-105	-	-117	-	-58
Long-Term Debt Repaid	-44	-43	-30	-23	-12
Total Debt Repaid	-149	-43	-147	-23	-70
Net Debt Issued (Repaid)	5	493	115	291	402
Issuance of Common Stock	-	13	-	6	7
Repurchase of Common Stock	-	-	-	-	-39
Common Dividends Paid	-25	-24	-25	-25	-24
Other Financing Activities	-21	-11	-12	-3	-3
Financing Cash Flow	-41	471	78	269	343
Foreign Exchange Rate Adjustments	202	-56	419	280	281
Miscellaneous Cash Flow Adjustments	1	-2	1	2	-
Net Cash Flow	-1,011	592	249	-414	990
Free Cash Flow	-123	177	391	-170	610
Free Cash Flow Growth	-	-54.73%	-	-	-57.10%
Free Cash Flow Margin	-3.41%	3.34%	7.32%	-3.52%	10.67%
Free Cash Flow Per Share	-24.31	34.99	77.45	-33.66	120.69
Cash Interest Paid	16	10	8	6	4
Cash Income Tax Paid	134	15	92	419	515
Levered Free Cash Flow	-138.63	209.88	11.63	-452.13	337.13
Unlevered Free Cash Flow	-128.63	216.13	16.63	-448.38	339.63
Change in Working Capital	315	375	-57	-562	-59

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