Nippon Fine Chemical 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	4,429	5,380	4,867	5,643	5,017
Depreciation & Amortization	1,564	1,375	1,436	950	1,070
Loss (Gain) From Sale of Assets	56.46	137	41	-57	107
Asset Writedown & Restructuring Costs	3.31	-	-	-	-
Loss (Gain) From Sale of Investments	-915.28	-350	-889	-195	2
Other Operating Activities	1,229	-2,184	-1,266	-1,758	-1,188
Change in Accounts Receivable	-214.21	939	-260	-147	-757
Change in Inventory	115.35	537	1,301	-2,586	-1,816
Change in Accounts Payable	186.26	-1,185	-14	361	-62
Change in Other Net Operating Assets	360.92	-562	1,062	-772	-88
Operating Cash Flow	6,814	4,087	6,278	1,439	2,285
Operating Cash Flow Growth	66.73%	-34.90%	336.28%	-37.02%	-51.36%
Capital Expenditures	-2,815	-2,283	-851	-2,606	-2,813
Sale of Property, Plant & Equipment	1.05	-55	5	286	143
Divestitures	-313.47	-	-	-	-
Sale (Purchase) of Intangibles	-26.99	-39	-414	-150	-14
Investment in Securities	1,136	655	626	690	-58
Other Investing Activities	-209.17	-46	-	1	1
Investing Cash Flow	-2,228	-1,768	-634	-1,779	-2,741
Short-Term Debt Issued	-	300	-	-	-
Long-Term Debt Issued	-	800	-	-	-
Total Debt Issued	-	1,100	-	-	-
Net Debt Issued (Repaid)	-	1,100	-	-	-
Repurchase of Common Stock	-2,062	-	-986	-1,885	-271
Common Dividends Paid	-1,852	-1,620	-1,461	-1,347	-1,033
Other Financing Activities	-88	-82	-98	-88	-95
Financing Cash Flow	-4,002	-602	-2,545	-3,320	-1,399
Foreign Exchange Rate Adjustments	117.37	-15	72	16	78
Miscellaneous Cash Flow Adjustments	-	-1	-	-	1
Net Cash Flow	702.43	1,701	3,171	-3,644	-1,776
Free Cash Flow	3,999	1,804	5,427	-1,167	-528
Free Cash Flow Growth	121.67%	-66.76%	-	-	-
Free Cash Flow Margin	11.83%	5.06%	16.18%	-3.17%	-1.58%
Free Cash Flow Per Share	182.75	80.19	238.76	-49.90	-22.25
Cash Interest Paid	1.13	4	1	1	1
Cash Income Tax Paid	794.48	2,183	1,266	1,756	1,185
Levered Free Cash Flow	-	1,013	6,016	-1,933	-1,206
Unlevered Free Cash Flow	-	1,016	6,017	-1,932	-1,206
Change in Working Capital	448.32	-271	2,089	-3,144	-2,723

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