Commerce One Holdings Cash Flow Statement

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	493.97	353	696	679	732	602
Depreciation & Amortization	145.76	129	149	117	75	66
Loss (Gain) From Sale of Assets	75	75	30	-	-	-
Loss (Gain) From Sale of Investments	-74.15	-5	-24	-71	-15	-14
Loss (Gain) on Equity Investments	56.95	250	-	-	-	-
Other Operating Activities	-251.08	-266	-196	-282	-281	-188
Change in Accounts Receivable	-12.85	6	-1	10	-40	-40
Change in Inventory	1.64	1	-1	-	-1	6
Change in Accounts Payable	1.46	2	-3	-17	6	5
Change in Other Net Operating Assets	-6.47	-13	128	-273	39	29
Operating Cash Flow	425.72	532	778	163	515	466
Operating Cash Flow Growth	-29.35%	-31.62%	377.30%	-68.35%	10.51%	49.36%
Capital Expenditures	-2.34	-54	-3	-8	-2	-3
Cash Acquisitions	-88.21	-5	-	-43	-	-
Sale (Purchase) of Intangibles	-131.84	-119	-113	-101	-115	-99
Investment in Securities	90.24	20	-245	95	27	-
Other Investing Activities	-0.22	-24	-6	1	-21	-
Investing Cash Flow	-132.37	-182	-367	-56	-111	-102
Short-Term Debt Repaid	-	-	-	-	-	-120
Total Debt Repaid	-1.53	-	-	-	-	-120
Net Debt Issued (Repaid)	6.67	-	-	-	-	-120
Issuance of Common Stock	-	-	-	-	-	213
Repurchase of Common Stock	-79.15	-57	-109	-139	-	-
Common Dividends Paid	-141.17	-150	-193	-	-	-
Other Financing Activities	-9.65	-6	-5	-3	-3	-1
Financing Cash Flow	-223.3	-213	-307	-142	-3	92
Foreign Exchange Rate Adjustments	9.98	-6	21	-	11	4
Miscellaneous Cash Flow Adjustments	-1	-1	-	1	-	2
Net Cash Flow	79.03	130	125	-34	412	462
Free Cash Flow	423.38	478	775	155	513	463
Free Cash Flow Growth	-22.48%	-38.32%	400.00%	-69.79%	10.80%	50.32%
Free Cash Flow Margin	10.95%	12.94%	21.79%	4.85%	17.46%	18.37%
Free Cash Flow Per Share	60.16	66.71	107.47	20.64	68.19	62.12
Cash Income Tax Paid	255.69	267	195	282	281	190
Levered Free Cash Flow	314.1	366.38	556.5	156.5	368.5	356.13
Unlevered Free Cash Flow	314.26	366.38	556.5	156.5	368.5	356.13
Change in Working Capital	-16.23	-4	123	-280	4	-

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