Eltes Cash Flow Statement

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

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Net Income	88	-692	82	132	151
Depreciation & Amortization	501	519	447	298	90
Loss (Gain) From Sale of Assets	275	749	-	2	-4
Loss (Gain) From Sale of Investments	-44	-1	58	-5	-51
Other Operating Activities	-78	-73	-110	-144	39
Change in Accounts Receivable	-312	127	-522	-43	-56
Change in Inventory	-539	-260	-	-	-
Change in Accounts Payable	-7	223	-93	1	13
Change in Other Net Operating Assets	102	-5	138	474	8
Operating Cash Flow	-14	587	-	715	190
Operating Cash Flow Growth	-	-	-	276.32%	-
Capital Expenditures	-28	-127	-40	-17	-20
Sale of Property, Plant & Equipment	-	-	-	-1	36
Cash Acquisitions	-38	-240	-367	-2,705	-
Sale (Purchase) of Intangibles	-200	-375	-144	-131	-51
Investment in Securities	29	143	-94	-231	209
Other Investing Activities	-71	26	-34	-19	-46
Investing Cash Flow	-310	-570	-690	-3,110	128
Short-Term Debt Issued	158	158	441	-	-
Long-Term Debt Issued	820	1,602	750	2,684	40
Total Debt Issued	978	1,760	1,191	2,684	40
Long-Term Debt Repaid	-1,477	-940	-616	-735	-111
Net Debt Issued (Repaid)	-499	820	575	1,949	-71
Issuance of Common Stock	91	-1	16	805	-
Other Financing Activities	36	119	-2	31	-3
Financing Cash Flow	-372	938	589	2,785	-74
Miscellaneous Cash Flow Adjustments	-1	-	1	-	1
Net Cash Flow	-697	955	-100	390	245
Free Cash Flow	-42	460	-40	698	170
Free Cash Flow Growth	-	-	-	310.59%	-
Free Cash Flow Margin	-0.47%	6.29%	-0.61%	14.90%	6.34%
Free Cash Flow Per Share	-6.85	76.24	-6.62	118.91	32.43
Cash Interest Paid	58	32	26	15	4
Cash Income Tax Paid	79	62	112	147	-39
Levered Free Cash Flow	-198.88	204.75	-135.5	376.5	14.5
Unlevered Free Cash Flow	-162.63	224.75	-119.25	385.88	17
Change in Working Capital	-756	85	-477	432	-35

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