JIG-SAW INC. Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	606	615	645	586	480
Depreciation & Amortization	89	152	57	65	67
Loss (Gain) From Sale of Investments	-	-	-	-15	-
Other Operating Activities	-235	-192	-206	-201	-93
Change in Accounts Receivable	-137	-235	-178	-293	-114
Change in Accounts Payable	74	288	128	226	57
Change in Other Net Operating Assets	61	-10	71	138	52
Operating Cash Flow	458	618	517	506	449
Operating Cash Flow Growth	-25.89%	19.54%	2.17%	12.70%	-
Capital Expenditures	-210	-197	-6	-4	-106
Sale (Purchase) of Intangibles	-7	-14	-4	-10	-6
Investment in Securities	-	-49	-	25	-10
Other Investing Activities	129	-280	-108	-8	-12
Investing Cash Flow	-88	-540	-118	3	-134
Long-Term Debt Issued	350	500	-	-	-
Long-Term Debt Repaid	-100	-95	-60	-60	-68
Total Debt Repaid	-100	-95	-60	-60	-68
Net Debt Issued (Repaid)	250	405	-60	-60	-68
Issuance of Common Stock	-	9	5	11	7
Repurchase of Common Stock	-232	-	-200	-193	-1
Other Financing Activities	-5	-4	-4	-4	-3
Financing Cash Flow	13	410	-259	-246	-65
Foreign Exchange Rate Adjustments	4	23	-21	-27	-18
Miscellaneous Cash Flow Adjustments	-	1	-3	1	-2
Net Cash Flow	387	512	116	237	230
Free Cash Flow	248	421	511	502	343
Free Cash Flow Growth	-41.09%	-17.61%	1.79%	46.36%	-
Free Cash Flow Margin	6.84%	12.13%	15.77%	16.45%	12.47%
Free Cash Flow Per Share	37.55	63.22	76.42	74.71	50.99
Cash Interest Paid	5	1	-	-	-
Cash Income Tax Paid	229	188	202	198	99
Levered Free Cash Flow	-24.75	396.88	370.63	368.88	273.63
Unlevered Free Cash Flow	-22.25	397.5	370.63	368.88	273.63
Change in Working Capital	-2	43	21	71	-5