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 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	238	139	25	-364	104
Depreciation & Amortization	216	153	142	271	224
Loss (Gain) From Sale of Assets	43	31	9	86	249
Loss (Gain) From Sale of Investments	-10	-	-	-	-
Other Operating Activities	-71	-108	-52	-6	31
Change in Accounts Receivable	9	24	-5	-80	141
Change in Inventory	104	6	55	-92	71
Change in Accounts Payable	244	-57	-98	2	67
Change in Other Net Operating Assets	-10	-231	202	102	-454
Operating Cash Flow	763	-43	278	-81	433
Capital Expenditures	-210	-883	-571	-474	-104
Sale of Property, Plant & Equipment	-	2	-	1,764	230
Sale (Purchase) of Intangibles	-	-4	-12	-7	-8
Investment in Securities	21	-	15	-	-
Other Investing Activities	30	36	-13	70	-74
Investing Cash Flow	-159	-849	-581	1,353	44
Long-Term Debt Repaid	-	-2	-5	-5	-5
Net Debt Issued (Repaid)	-	-2	-5	-5	-5
Repurchase of Common Stock	-154	-	-	-	-
Common Dividends Paid	-85	-85	-22	-85	-
Other Financing Activities	-1	-3	-4	-1	-1
Financing Cash Flow	-240	-90	-31	-91	-6
Foreign Exchange Rate Adjustments	-	2	1	1	4
Miscellaneous Cash Flow Adjustments	-2	-	-	-	-
Net Cash Flow	362	-980	-333	1,182	475
Free Cash Flow	553	-926	-293	-555	329
Free Cash Flow Margin	5.97%	-10.48%	-3.45%	-6.51%	3.59%
Free Cash Flow Per Share	129.73	-216.29	-68.45	-129.66	76.86
Cash Income Tax Paid	74	103	53	49	79
Levered Free Cash Flow	417.75	-906.13	-279.88	-416.63	1,659
Unlevered Free Cash Flow	417.75	-906.13	-279.88	-416.63	1,659
Change in Working Capital	347	-258	154	-68	-175

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