ISE Chemicals 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	9,148	7,411	5,200	3,599	2,592
Depreciation & Amortization	2,046	1,975	1,970	1,812	1,489
Loss (Gain) From Sale of Assets	103	27	97	73	96
Other Operating Activities	-2,806	-1,694	-1,289	-668	-703
Change in Accounts Receivable	11	-2,173	-514	-834	-1,022
Change in Inventory	-1,709	-2,713	-1,816	-1,776	-110
Change in Accounts Payable	610	729	1,000	136	844
Change in Other Net Operating Assets	125	-106	-279	-198	102
Operating Cash Flow	7,528	3,456	4,369	2,144	3,288
Operating Cash Flow Growth	117.82%	-20.90%	103.78%	-34.79%	37.92%
Capital Expenditures	-2,437	-2,767	-1,879	-2,069	-3,283
Sale of Property, Plant & Equipment	-	24	9	3	-
Sale (Purchase) of Intangibles	-242	-26	-27	-32	-14
Investment in Securities	-4,000	1,000	-	-	-4,000
Other Investing Activities	-13	-11	-14	-14	38
Investing Cash Flow	-6,692	-1,780	-1,911	-2,112	-7,259
Short-Term Debt Repaid	-	-100	-	-	-
Total Debt Repaid	-	-100	-	-	-
Net Debt Issued (Repaid)	-	-100	-	-	-
Issuance of Common Stock	-	2	-	-	-
Repurchase of Common Stock	-8	-13	-7	-2	-2
Common Dividends Paid	-1,987	-1,630	-1,121	-739	-509
Other Financing Activities	-28	-26	-22	-16	-15
Financing Cash Flow	-2,023	-1,767	-1,150	-757	-526
Foreign Exchange Rate Adjustments	2	59	25	41	-154
Miscellaneous Cash Flow Adjustments	-	1	-	1	-
Net Cash Flow	-1,185	-31	1,333	-683	-4,651
Free Cash Flow	5,091	689	2,490	75	5
Free Cash Flow Growth	638.90%	-72.33%	3220.00%	1400.00%	-
Free Cash Flow Margin	12.97%	2.07%	9.43%	0.29%	0.03%
Free Cash Flow Per Share	99.90	13.52	48.85	1.47	0.10
Cash Interest Paid	4	2	1	1	1
Cash Income Tax Paid	2,808	1,696	1,289	668	706
Levered Free Cash Flow	4,698	469.63	2,566	2,715	3,280
Unlevered Free Cash Flow	4,700	470.88	2,567	2,715	3,281
Change in Working Capital	-963	-4,263	-1,609	-2,672	-186

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