VALUENEX Japan Cash Flow Statement

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

Millions JPY. Fiscal year is Aug - Jul.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021
Net Income	-73	5	37	52	-175
Depreciation & Amortization	4	4	5	5	7
Loss (Gain) From Sale of Assets	-	-	-	-	8
Other Operating Activities	-	13	-25	-	4
Change in Accounts Receivable	-11	-43	15	-23	22
Change in Inventory	-14	5	-1	-	-
Change in Accounts Payable	9	-1	-24	-	-1
Change in Other Net Operating Assets	-29	45	-35	57	-13
Operating Cash Flow	-114	28	-28	91	-148
Capital Expenditures	-1	-1	-1	-	-1
Other Investing Activities	-	-	-	7	-
Investing Cash Flow	-1	-1	-1	7	-1
Long-Term Debt Issued	-	-	-	-	12
Net Debt Issued (Repaid)	-	-	-	-	12
Issuance of Common Stock	1	-	2	2	2
Other Financing Activities	1	-	-1	-1	-1
Financing Cash Flow	2	-	1	1	13
Foreign Exchange Rate Adjustments	-3	4	1	11	2
Miscellaneous Cash Flow Adjustments	-1	1	1	2	-
Net Cash Flow	-117	32	-26	112	-134
Free Cash Flow	-115	27	-29	91	-149
Free Cash Flow Margin	-16.67%	3.44%	-4.12%	13.94%	-31.50%
Free Cash Flow Per Share	-13.48	3.08	-3.28	10.45	-17.59
Cash Income Tax Paid	-	-13	25	-	2
Levered Free Cash Flow	-88.25	30.13	-47.63	94.63	-85.75
Unlevered Free Cash Flow	-88.25	30.13	-47.63	94.63	-85.75
Change in Working Capital	-45	6	-45	34	8

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