Japan System Techniques 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	3,694	3,264	2,861	2,450	1,965
Depreciation & Amortization	359	284	220	185	191
Loss (Gain) From Sale of Assets	296	-	-	-	87
Loss (Gain) From Sale of Investments	8	-	-	-	-
Other Operating Activities	-1,041	-938	-751	-721	-687
Change in Accounts Receivable	-267	-1,459	-597	-937	-1,316
Change in Inventory	20	-	-74	-28	309
Change in Accounts Payable	59	60	-70	101	339
Change in Other Net Operating Assets	-100	546	299	23	274
Operating Cash Flow	3,028	1,757	1,888	1,073	1,162
Operating Cash Flow Growth	72.34%	-6.94%	75.95%	-7.66%	-45.47%
Capital Expenditures	-61	-117	-385	-81	-51
Sale of Property, Plant & Equipment	-	10	5	1	6
Cash Acquisitions	-	-	104	-	-
Sale (Purchase) of Intangibles	-46	-184	-114	-16	-32
Investment in Securities	162	-1,182	-34	-458	21
Other Investing Activities	-4	-500	-81	20	-18
Investing Cash Flow	53	-1,976	-761	-541	-80
Short-Term Debt Issued	-	2	-	-	-
Total Debt Issued	-	2	-	-	-
Short-Term Debt Repaid	-2	-	-	-9	-400
Long-Term Debt Repaid	-11	-12	-	-	-2
Total Debt Repaid	-13	-12	-	-9	-402
Net Debt Issued (Repaid)	-13	-10	-	-9	-402
Issuance of Common Stock	-	-	-	-	1,156
Repurchase of Common Stock	-59	-	-	-	-87
Common Dividends Paid	-943	-559	-397	-248	-152
Other Financing Activities	-25	-30	-27	-23	-29
Financing Cash Flow	-1,040	-599	-424	-280	486
Foreign Exchange Rate Adjustments	26	46	19	77	41
Miscellaneous Cash Flow Adjustments	-	-	-	-	1
Net Cash Flow	2,067	-772	722	329	1,610
Free Cash Flow	2,967	1,640	1,503	992	1,111
Free Cash Flow Growth	80.92%	9.12%	51.51%	-10.71%	-45.80%
Free Cash Flow Margin	9.14%	5.59%	5.74%	4.22%	5.19%
Free Cash Flow Per Share	120.03	66.61	61.28	40.44	46.89
Cash Interest Paid	8	7	-	-	1
Cash Income Tax Paid	1,042	934	737	720	708
Levered Free Cash Flow	2,483	1,104	1,196	612	908.38
Unlevered Free Cash Flow	2,488	1,109	1,196	612	909
Change in Working Capital	-288	-853	-442	-841	-394

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