Living Technologies Cash Flow Statement

Financials in millions JPY. Fiscal year is October - September.

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024
Period Ending	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024
Net Income	472	224
Depreciation & Amortization	21	17
Loss (Gain) From Sale of Assets	1	-
Other Operating Activities	-98	-163
Change in Accounts Receivable	-6	25
Change in Accounts Payable	-4	14
Change in Other Net Operating Assets	66	-14
Operating Cash Flow	452	103
Operating Cash Flow Growth	338.83%	-
Capital Expenditures	-9	-6
Cash Acquisitions	-	-44
Investment in Securities	104	-457
Other Investing Activities	-15	-2
Investing Cash Flow	80	-509
Long-Term Debt Issued	-	1,400
Long-Term Debt Repaid	-331	-231
Net Debt Issued (Repaid)	-331	1,169
Repurchase of Common Stock	-147	-
Other Financing Activities	-14	-
Financing Cash Flow	-492	1,169
Miscellaneous Cash Flow Adjustments	-1	-1
Net Cash Flow	39	762
Free Cash Flow	443	97
Free Cash Flow Growth	356.70%	-
Free Cash Flow Margin	12.33%	2.72%
Free Cash Flow Per Share	331.86	72.11
Cash Interest Paid	9	4
Cash Income Tax Paid	100	170
Levered Free Cash Flow	415.75	-
Unlevered Free Cash Flow	421.38	-
Change in Working Capital	56	25

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