TMS Co., Ltd. Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Net Income	-858	-659	-959	-861	-
Depreciation & Amortization	-	3	6	6	-
Loss (Gain) From Sale of Assets	3.6	26	15	-	-
Other Operating Activities	-80.4	2	7	1	-
Change in Accounts Payable	-45.6	119	23	-140	-
Change in Other Net Operating Assets	45.6	16	86	306	-
Operating Cash Flow	-934.8	-493	-822	-688	-
Capital Expenditures	-2.4	-30	-3	-12	-
Sale (Purchase) of Intangibles	-	-	-	-1	-
Investing Cash Flow	-2.4	-30	-3	-13	-
Issuance of Common Stock	768	-	688	2,109	-
Other Financing Activities	-	-	-	-421	-
Financing Cash Flow	768	-	688	1,688	-
Miscellaneous Cash Flow Adjustments	-	-	-1	-1	-
Net Cash Flow	-169.2	-523	-138	986	-
Free Cash Flow	-937.2	-523	-825	-700	-
Free Cash Flow Per Share	-21.39	-12.97	-22.36	-20.56	-
Levered Free Cash Flow	-	-476.88	-488.38	-599	-
Unlevered Free Cash Flow	-	-476.88	-488.38	-599	-
Change in Working Capital	-	135	109	166	-

Updated Aug 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.