SD ENTERTAINMENT,Inc. 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	2016 - 2020
Period Ending	Sep '25 Sep 30, 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	2016 - 2020
Net Income	103	170	195	-87	180	-498	Upgrade
Depreciation & Amortization	225	212	200	215	291	277	Upgrade
Loss (Gain) From Sale of Assets	20	22	1	16	-351	107	Upgrade
Loss (Gain) From Sale of Investments	-	-	-5	-	-3	-	Upgrade
Other Operating Activities	-8	-31	-19	-94	-43	151	Upgrade
Change in Accounts Receivable	-131	-93	-59	-	63	-8	Upgrade
Change in Inventory	-28	-10	-69	2	-13	21	Upgrade
Change in Accounts Payable	111	-1	22	-193	-81	58	Upgrade
Change in Other Net Operating Assets	-164	-184	-239	36	131	-142	Upgrade
Operating Cash Flow	128	85	27	-105	174	-34	Upgrade
Operating Cash Flow Growth	-27.27%	214.81%	-	-	-	-	Upgrade
Capital Expenditures	-203	-127	-60	-96	-153	-311	Upgrade
Sale of Property, Plant & Equipment	-	-	-	-19	2,013	-	Upgrade
Cash Acquisitions	-	-5	-	-	-	-	Upgrade
Sale (Purchase) of Intangibles	-18	-18	-6	-	-13	-19	Upgrade
Investment in Securities	-10	-	11	-	4	-	Upgrade
Other Investing Activities	-60	-75	98	371	-32	-51	Upgrade
Investing Cash Flow	-282	-216	52	265	1,836	-349	Upgrade
Short-Term Debt Issued	-	250	310	-	375	357	Upgrade
Long-Term Debt Issued	-	110	50	-	110	1,157	Upgrade
Total Debt Issued	310	360	360	-	485	1,514	Upgrade
Short-Term Debt Repaid	-	-260	-300	-150	-375	-367	Upgrade
Long-Term Debt Repaid	-	-322	-260	-418	-1,476	-705	Upgrade
Total Debt Repaid	-286	-582	-560	-568	-1,851	-1,072	Upgrade
Net Debt Issued (Repaid)	24	-222	-200	-568	-1,366	442	Upgrade
Other Financing Activities	-17	-17	-18	-58	-83	-56	Upgrade
Financing Cash Flow	7	-239	-218	-626	-1,449	386	Upgrade
Miscellaneous Cash Flow Adjustments	-1	-1	1	-	1	-1	Upgrade
Net Cash Flow	-148	-371	-138	-466	562	2	Upgrade
Free Cash Flow	-75	-42	-33	-201	21	-345	Upgrade
Free Cash Flow Margin	-1.63%	-1.00%	-0.88%	-5.33%	0.53%	-9.42%	Upgrade
Free Cash Flow Per Share	-8.38	-4.69	-3.69	-22.45	2.35	-38.53	Upgrade
Cash Interest Paid	34	37	35	50	76	55	Upgrade
Cash Income Tax Paid	76	56	114	127	93	-73	Upgrade
Levered Free Cash Flow	-232.5	-149.25	-148.88	-21.63	104	-59.25	Upgrade
Unlevered Free Cash Flow	-210.63	-126.75	-125.13	10.88	152.75	-22.38	Upgrade
Change in Working Capital	-212	-288	-345	-155	100	-71	Upgrade

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.