Gala Incorporated Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	Mar '20 Mar 31, 2020
Net Income	-845	-353.33	-218	224	-440
Depreciation & Amortization	161	78.67	27	2	2
Loss (Gain) From Sale of Assets	426	4	-	-	-
Loss (Gain) From Sale of Investments	-	-	-	-4	-
Other Operating Activities	-2	-12	-11	-3	-4
Change in Accounts Receivable	15	18.67	-11	4	4
Change in Inventory	-	-2.67	-1	-	-
Change in Accounts Payable	45	-48	18	-	-2
Change in Other Net Operating Assets	-98	141.33	-399	158	148
Operating Cash Flow	-298	-173.33	-595	381	-292
Capital Expenditures	-1,708	-250.67	-42	-4	-
Sale of Property, Plant & Equipment	-	2.67	-	-	-
Cash Acquisitions	-	-297.33	113	-	-
Sale (Purchase) of Intangibles	-2	-8	-9	-	-
Investment in Securities	154	-548	-	5	-
Other Investing Activities	44	-6.67	-	-	-
Investing Cash Flow	-1,687	-1,108	62	1	-
Short-Term Debt Issued	959	-	-	-	-
Long-Term Debt Issued	68	-	-	-	-
Total Debt Issued	1,027	37.33	-	-	-
Long-Term Debt Repaid	-17	-	-	-	-
Total Debt Repaid	-17	-16	-	-	-
Net Debt Issued (Repaid)	1,010	21.33	-	-	-
Issuance of Common Stock	550	-	-	310	303
Other Financing Activities	16	5.33	-	-	-
Financing Cash Flow	1,576	26.67	-	310	303
Foreign Exchange Rate Adjustments	-5	45.33	-2	36	-7
Miscellaneous Cash Flow Adjustments	-1	1.33	-1	1	-2
Net Cash Flow	-415	-1,208	-536	729	2
Free Cash Flow	-2,006	-424	-637	377	-292
Free Cash Flow Margin	-85.36%	-19.46%	-106.17%	38.27%	-70.87%
Free Cash Flow Per Share	-74.46	-16.94	-33.42	19.82	-16.98
Cash Interest Paid	19	4	-	-	-
Cash Income Tax Paid	4	10.67	12	4	4
Levered Free Cash Flow	-1,961	-	-458.25	266.25	-257.5
Unlevered Free Cash Flow	-1,950	-	-458.25	266.25	-257.5
Change in Working Capital	-38	109.33	-393	162	150

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