C'BON COSMETICS Cash Flow Statement

Financials in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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
Net Income	139	25	-364	104	-569
Depreciation & Amortization	153	142	271	224	223
Loss (Gain) From Sale of Assets	31	9	86	249	98
Other Operating Activities	-108	-52	-6	31	249
Change in Accounts Receivable	24	-5	-80	141	-212
Change in Inventory	6	55	-92	71	-58
Change in Accounts Payable	-57	-98	2	67	-37
Change in Other Net Operating Assets	-231	202	102	-454	-387
Operating Cash Flow	-43	278	-81	433	-693
Capital Expenditures	-883	-571	-474	-104	-109
Sale of Property, Plant & Equipment	2	-	1,764	230	-
Sale (Purchase) of Intangibles	-4	-12	-7	-8	-26
Investment in Securities	-	15	-	-	299
Other Investing Activities	36	-13	70	-74	-3
Investing Cash Flow	-849	-581	1,353	44	161
Long-Term Debt Repaid	-2	-5	-5	-5	-5
Net Debt Issued (Repaid)	-2	-5	-5	-5	-5
Common Dividends Paid	-85	-22	-85	-	-
Other Financing Activities	-3	-4	-1	-1	-1
Financing Cash Flow	-90	-31	-91	-6	-6
Foreign Exchange Rate Adjustments	2	1	1	4	-
Miscellaneous Cash Flow Adjustments	-	-	-	-	9
Net Cash Flow	-980	-333	1,182	475	-529
Free Cash Flow	-926	-293	-555	329	-802
Free Cash Flow Margin	-10.48%	-3.45%	-6.51%	3.59%	-8.81%
Free Cash Flow Per Share	-216.29	-68.45	-129.66	76.86	-187.35
Cash Income Tax Paid	103	53	49	79	49
Levered Free Cash Flow	-906.13	-279.88	-416.63	1,659	-802
Unlevered Free Cash Flow	-906.13	-279.88	-416.63	1,659	-802
Change in Working Capital	-258	154	-68	-175	-694

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