CellSource Cash Flow Statement

Financials in millions JPY. Fiscal year is November - October.

Millions JPY. Fiscal year is Nov - Oct.

Fiscal Year	FY 2025	FY 2023	FY 2022
Period Ending	Oct '25 Oct 31, 2025	Oct '23 Oct 31, 2023	Oct '22 Oct 31, 2022
Net Income	109	923.14	1,018
Depreciation & Amortization	217	63.85	45.42
Other Amortization	-	29.76	14.99
Loss (Gain) From Sale of Assets	-1	-	-
Loss (Gain) From Sale of Investments	13	-29.93	12.71
Stock-Based Compensation	-	21.75	29.12
Other Operating Activities	-82	-392.69	34.27
Change in Accounts Receivable	-9	293.05	-346.34
Change in Inventory	17	-64.79	-61
Change in Accounts Payable	-31	-34.23	68.66
Change in Other Net Operating Assets	100	36.76	31.93
Operating Cash Flow	333	846.69	847.6
Operating Cash Flow Growth	-60.67%	-0.11%	-
Capital Expenditures	-43	-348.07	-94.72
Sale of Property, Plant & Equipment	3	-	-
Cash Acquisitions	-47	-	-
Divestitures	6	-	-
Sale (Purchase) of Intangibles	-6	-10.93	-4.45
Investment in Securities	49	64.82	-36.36
Other Investing Activities	35	-329.9	-33.86
Investing Cash Flow	-3	-624.08	-169.39
Short-Term Debt Issued	180	-	-
Total Debt Issued	180	-	-
Long-Term Debt Repaid	-	-6.55	-1.1
Net Debt Issued (Repaid)	180	-6.55	-1.1
Issuance of Common Stock	-	1,462	15.52
Repurchase of Common Stock	-	-	-0.25
Common Dividends Paid	-98	-	-
Other Financing Activities	-21	-6	0.25
Financing Cash Flow	61	1,449	14.42
Foreign Exchange Rate Adjustments	-	-14.29	21.62
Miscellaneous Cash Flow Adjustments	-1	-0	0
Net Cash Flow	390	1,657	714.26
Free Cash Flow	290	498.62	752.89
Free Cash Flow Growth	-41.84%	-33.77%	-
Free Cash Flow Margin	7.81%	11.05%	17.62%
Free Cash Flow Per Share	14.58	25.89	39.19
Cash Interest Paid	1	0.38	0.01
Cash Income Tax Paid	83	689.17	486.09
Levered Free Cash Flow	-	282.98	-
Unlevered Free Cash Flow	-	283.21	-
Change in Working Capital	77	230.8	-306.75