Gala Incorporated 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 2023	FY 2023
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '23 Mar 31, 2023	Dec '23 Dec 31, 2023
Net Income	-532.3	-845	-353.33	260	-353.33
Depreciation & Amortization	140.28	161	78.67	108	78.67
Loss (Gain) From Sale of Assets	-1.16	426	4	142	4
Asset Writedown & Restructuring Costs	529.07	-	-	-	-
Loss (Gain) From Sale of Investments	-0.4	-	-	-	-
Other Operating Activities	-226.4	-2	-12	-5	-12
Change in Accounts Receivable	-83.61	15	18.67	-196	18.67
Change in Inventory	-0.11	-	-2.67	-	-2.67
Change in Accounts Payable	86.54	45	-48	32	-48
Change in Unearned Revenue	-77.96	-	-	-	-
Change in Other Net Operating Assets	79.84	-98	141.33	205	141.33
Operating Cash Flow	-86.21	-298	-173.33	546	-173.33
Capital Expenditures	-86.94	-1,708	-250.67	-52	-250.67
Sale of Property, Plant & Equipment	8.22	-	2.67	-	2.67
Cash Acquisitions	-	-	-297.33	-	-297.33
Sale (Purchase) of Intangibles	-	-2	-8	-219	-8
Investment in Securities	-219.78	154	-548	-	-548
Other Investing Activities	6.49	44	-6.67	-	-6.67
Investing Cash Flow	-117	-1,687	-1,108	-271	-1,108
Short-Term Debt Issued	116.98	959	-	-	-
Long-Term Debt Issued	-	68	-	-	-
Total Debt Issued	116.98	1,027	37.33	-	37.33
Long-Term Debt Repaid	-18.94	-17	-	-7	-
Total Debt Repaid	-18.94	-17	-16	-7	-16
Net Debt Issued (Repaid)	98.05	1,010	21.33	-7	21.33
Issuance of Common Stock	-	550	-	1,287	-
Other Financing Activities	27.45	16	5.33	-	5.33
Financing Cash Flow	125.5	1,576	26.67	1,280	26.67
Foreign Exchange Rate Adjustments	8.63	-5	45.33	-4	45.33
Miscellaneous Cash Flow Adjustments	-	-1	1.33	-1	1.33
Net Cash Flow	-69.08	-415	-1,208	1,550	-1,208
Free Cash Flow	-173.15	-2,006	-424	494	-424
Free Cash Flow Margin	-6.69%	-85.36%	-19.46%	15.40%	-19.46%
Free Cash Flow Per Share	-6.18	-74.46	-16.94	18.71	-16.94
Cash Interest Paid	37.4	19	4	-	4
Cash Income Tax Paid	6.76	4	10.67	6	10.67
Levered Free Cash Flow	3.57	-1,961	-	91.75	-
Unlevered Free Cash Flow	27.41	-1,950	-	91.75	-
Change in Working Capital	4.7	-38	109.33	41	109.33

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