IPS Holdings Cash Flow Statement

Financials in millions JPY. Fiscal year is July - June.

Millions JPY. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	404	362	303	300	249	273
Depreciation & Amortization	14	15	10	11	16	20
Loss (Gain) From Sale of Assets	-4	-4	18	-	-	-
Loss (Gain) From Sale of Investments	-	-	4	-	-	-
Other Operating Activities	-111	-72	-127	-77	-142	-20
Change in Accounts Receivable	267	69	-329	75	-404	610
Change in Inventory	-62	-19	8	-44	42	-56
Change in Accounts Payable	69	64	-4	52	14	-81
Change in Other Net Operating Assets	101	123	41	175	-32	126
Operating Cash Flow	678	538	-76	492	-257	872
Capital Expenditures	-69	-71	-2	-2	-1	-
Sale of Property, Plant & Equipment	23	23	-	-	-	-
Divestitures	-	-	-	-	10	-
Sale (Purchase) of Intangibles	-166	-139	-1	-	-	-
Other Investing Activities	-67	-63	-9	-8	-1	-
Investing Cash Flow	-279	-250	-12	-10	8	-
Issuance of Common Stock	-	-	-	-	15	3
Repurchase of Common Stock	-	-	-	-36	-83	-
Common Dividends Paid	-87	-79	-68	-46	-47	-11
Other Financing Activities	-1	-9	-5	-5	-6	-5
Financing Cash Flow	-88	-88	-73	-87	-121	-13
Miscellaneous Cash Flow Adjustments	-3	-1	-1	-1	-1	-
Net Cash Flow	308	199	-162	394	-371	859
Free Cash Flow	609	467	-78	490	-258	872
Free Cash Flow Margin	16.20%	12.51%	-2.49%	17.31%	-9.46%	34.91%
Free Cash Flow Per Share	265.65	204.15	-34.20	212.20	-110.07	360.44
Cash Income Tax Paid	111	73	129	78	143	18
Levered Free Cash Flow	370.13	157.88	-102.38	434.75	-336.38	838.13
Unlevered Free Cash Flow	370.13	157.88	-102.38	435.38	-335.75	838.75
Change in Working Capital	375	237	-284	258	-380	599

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