VisasQ Cash Flow Statement

Financials in millions JPY. Fiscal year is March - February.

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Net Income	1,149	812	-14,392	-51	-389
Depreciation & Amortization	51	53	1,264	1,125	255
Loss (Gain) From Sale of Assets	254	398	14,472	-	-
Loss (Gain) From Sale of Investments	-	-	32	-	-
Other Operating Activities	-177	-206	-338	-57	-61
Change in Accounts Receivable	-4	75	-356	-18	51
Change in Accounts Payable	36	13	19	202	-239
Change in Other Net Operating Assets	-17	-218	231	317	613
Operating Cash Flow	1,292	927	932	1,518	230
Operating Cash Flow Growth	39.37%	-0.54%	-38.60%	560.00%	-41.48%
Capital Expenditures	-133	-39	-58	-43	-26
Sale of Property, Plant & Equipment	-	-	2	-	-
Cash Acquisitions	-	-	-	-197	-11,042
Sale (Purchase) of Intangibles	-237	-251	-217	-194	-53
Other Investing Activities	-12	21	-12	1	-2
Investing Cash Flow	-382	-269	-285	-433	-11,123
Long-Term Debt Issued	-	-	-	-	4,000
Long-Term Debt Repaid	-499	-425	-325	-490	-76
Net Debt Issued (Repaid)	-499	-425	-325	-490	3,924
Issuance of Common Stock	8	15	35	21	8,981
Other Financing Activities	-28	-25	-	1	-261
Financing Cash Flow	-519	-435	-290	-468	12,644
Foreign Exchange Rate Adjustments	7	77	75	135	13
Miscellaneous Cash Flow Adjustments	-2	-1	-	-1	2
Net Cash Flow	396	299	432	751	1,766
Free Cash Flow	1,159	888	874	1,475	204
Free Cash Flow Growth	30.52%	1.60%	-40.75%	623.04%	-44.26%
Free Cash Flow Margin	11.62%	9.08%	9.75%	17.60%	5.51%
Free Cash Flow Per Share	87.33	95.13	95.15	161.95	22.89
Cash Interest Paid	52	47	37	45	25
Cash Income Tax Paid	177	206	470	63	62
Levered Free Cash Flow	619.63	545	874	1,391	329.25
Unlevered Free Cash Flow	652.13	571.88	897.13	1,420	343
Change in Working Capital	15	-130	-106	501	425

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