Nihon Kagaku Sangyo Cash Flow Statement

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	3,228	3,292	2,510	3,113	4,453	2,593
Depreciation & Amortization	1,091	1,075	1,108	1,046	1,037	977
Loss (Gain) From Sale of Assets	38	25	50	156	68	8
Loss (Gain) From Sale of Investments	-75	-105	-	-4	-10	-
Other Operating Activities	-855	-772	-482	-1,595	-904	-647
Change in Accounts Receivable	-614	-84	-566	1,226	-1,580	-476
Change in Inventory	19	-259	481	-500	-679	278
Change in Accounts Payable	305	345	-151	-215	230	624
Change in Other Net Operating Assets	-89	-213	147	-163	146	135
Operating Cash Flow	3,048	3,304	3,097	3,064	2,761	3,492
Operating Cash Flow Growth	-11.47%	6.68%	1.08%	10.97%	-20.93%	12.21%
Capital Expenditures	-2,143	-1,603	-1,107	-647	-1,297	-586
Sale of Property, Plant & Equipment	56	91	3	1	1	-
Sale (Purchase) of Intangibles	-13	-44	-55	-8	-22	-170
Investment in Securities	208	-9,830	-76	5	470	100
Other Investing Activities	334	-64	-82	-6	-106	-93
Investing Cash Flow	-1,558	-11,450	-1,317	-655	-954	-749
Short-Term Debt Issued	-	938	938	1,205	1,136	1,265
Total Debt Issued	469	938	938	1,205	1,136	1,265
Short-Term Debt Repaid	-	-1,048	-938	-1,205	-1,138	-1,280
Total Debt Repaid	-798	-1,048	-938	-1,205	-1,138	-1,280
Net Debt Issued (Repaid)	-329	-110	-	-	-2	-15
Issuance of Common Stock	-	-	-	-	1	-
Repurchase of Common Stock	-7	-	-374	-	-402	-
Common Dividends Paid	-1,471	-1,167	-629	-632	-577	-580
Other Financing Activities	6	7	4	-1	-1	-
Financing Cash Flow	-1,801	-1,270	-999	-633	-981	-595
Foreign Exchange Rate Adjustments	29	147	98	45	-7	-30
Miscellaneous Cash Flow Adjustments	-	1	-	-	-2	-2
Net Cash Flow	-282	-9,268	879	1,821	817	2,116
Free Cash Flow	905	1,701	1,990	2,417	1,464	2,906
Free Cash Flow Growth	-63.46%	-14.52%	-17.67%	65.10%	-49.62%	149.44%
Free Cash Flow Margin	3.45%	6.69%	8.87%	10.04%	6.17%	14.79%
Free Cash Flow Per Share	46.51	87.44	101.40	122.50	73.75	144.94
Cash Interest Paid	4	6	6	7	7	7
Cash Income Tax Paid	854	772	530	1,602	906	650
Levered Free Cash Flow	708	1,556	1,042	2,013	744.63	2,131
Unlevered Free Cash Flow	710.5	1,560	1,045	2,017	749	2,135
Change in Working Capital	-379	-211	-89	348	-1,883	561

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