giftee Cash Flow Statement

Financials in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	1,895	76	534	144	248
Depreciation & Amortization	981	452	393	306	259
Loss (Gain) From Sale of Assets	-	1,250	-	21	-
Loss (Gain) From Sale of Investments	364	264	727	186	-
Loss (Gain) on Equity Investments	139	83	-	-	-
Other Operating Activities	-836	-653	-209	59	-525
Change in Accounts Receivable	603	-943	-6,142	-426	-44
Change in Inventory	-	-3	-41	2	-29
Change in Accounts Payable	2,588	1,143	755	49	349
Change in Other Net Operating Assets	5,355	-5,262	249	83	55
Operating Cash Flow	11,089	-3,593	-3,734	424	313
Operating Cash Flow Growth	-	-	-	35.46%	-66.02%
Capital Expenditures	-140	-6	-9	-1	-180
Cash Acquisitions	-	-732	-70	-154	-868
Sale (Purchase) of Intangibles	-289	-196	-170	-159	-180
Investment in Securities	-1,264	-586	-793	-1,051	-2,255
Other Investing Activities	8	-11	-4	-9	-37
Investing Cash Flow	-1,685	-1,531	-1,046	-1,374	-3,520
Short-Term Debt Issued	49,045	25,700	-	-	-
Long-Term Debt Issued	-	9,216	60	-	8,495
Total Debt Issued	49,045	34,916	60	-	8,495
Short-Term Debt Repaid	-51,500	-16,700	-	-	-50
Long-Term Debt Repaid	-899	-7,255	-211	-147	-123
Total Debt Repaid	-52,399	-23,955	-211	-147	-173
Net Debt Issued (Repaid)	-3,354	10,961	-151	-147	8,322
Issuance of Common Stock	-	-	48	74	2,643
Common Dividends Paid	-296	-	-	-	-
Other Financing Activities	211	36	1	9	-
Financing Cash Flow	-3,439	10,997	-102	-64	10,965
Foreign Exchange Rate Adjustments	-8	6	-	-31	-
Miscellaneous Cash Flow Adjustments	-2	-1	-2	-1	-
Net Cash Flow	5,955	5,878	-4,884	-1,046	7,758
Free Cash Flow	10,949	-3,599	-3,743	423	133
Free Cash Flow Growth	-	-	-	218.04%	-85.56%
Free Cash Flow Margin	77.38%	-37.67%	-51.80%	8.96%	3.57%
Free Cash Flow Per Share	365.84	-122.24	-116.88	13.33	4.59
Cash Interest Paid	194	39	6	6	6
Cash Income Tax Paid	841	656	211	-57	524
Levered Free Cash Flow	10,629	-270.75	-3,977	176.75	286.75
Unlevered Free Cash Flow	10,750	-246.38	-3,973	180.5	290.5
Change in Working Capital	8,546	-5,065	-5,179	-292	331

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