Liberta Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	2015 - 2019
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	2015 - 2019
Net Income	50	161	201	266	255	Upgrade
Depreciation & Amortization	179	137	90	11	13	Upgrade
Loss (Gain) From Sale of Assets	-	-	-1	-1	5	Upgrade
Other Operating Activities	-27	-42	-594	-168	-53	Upgrade
Change in Accounts Receivable	-530	-32	-325	166	-13	Upgrade
Change in Inventory	-509	25	-18	219	-472	Upgrade
Change in Accounts Payable	-198	102	5	24	-40	Upgrade
Change in Other Net Operating Assets	458	63	-157	-101	155	Upgrade
Operating Cash Flow	-577	414	-799	416	-150	Upgrade
Capital Expenditures	-28	-12	-19	-	-	Upgrade
Sale of Property, Plant & Equipment	-	-	1	1	-	Upgrade
Cash Acquisitions	-134	-17	-654	-	-	Upgrade
Sale (Purchase) of Intangibles	-19	-91	-6	-24	-5	Upgrade
Investment in Securities	-23	-24	-24	-24	-24	Upgrade
Other Investing Activities	2	-	10	-3	3	Upgrade
Investing Cash Flow	-202	-144	-692	-51	-26	Upgrade
Short-Term Debt Issued	950	-	700	-	-	Upgrade
Long-Term Debt Issued	600	400	1,400	-	694	Upgrade
Total Debt Issued	1,550	400	2,100	-	694	Upgrade
Short-Term Debt Repaid	-	-192	-	-	-	Upgrade
Long-Term Debt Repaid	-596	-548	-491	-363	-576	Upgrade
Total Debt Repaid	-596	-740	-491	-363	-576	Upgrade
Net Debt Issued (Repaid)	954	-340	1,609	-363	118	Upgrade
Issuance of Common Stock	-	7	6	15	325	Upgrade
Repurchase of Common Stock	-10	-13	-	-	-	Upgrade
Common Dividends Paid	-53	-53	-63	-61	-7	Upgrade
Other Financing Activities	-6	-1	-45	-1	-17	Upgrade
Financing Cash Flow	885	-400	1,507	-410	419	Upgrade
Foreign Exchange Rate Adjustments	-4	1	-	8	-6	Upgrade
Miscellaneous Cash Flow Adjustments	-2	-	-2	2	-2	Upgrade
Net Cash Flow	100	-129	14	-35	235	Upgrade
Free Cash Flow	-605	402	-818	416	-150	Upgrade
Free Cash Flow Margin	-7.01%	5.67%	-12.32%	8.27%	-2.94%	Upgrade
Free Cash Flow Per Share	-20.27	13.53	-27.52	14.20	-5.72	Upgrade
Cash Interest Paid	29	18	17	7	9	Upgrade
Cash Income Tax Paid	23	46	133	168	52	Upgrade
Levered Free Cash Flow	-612.13	13.25	-495	382.5	-163.75	Upgrade
Unlevered Free Cash Flow	-594	24.5	-485	386.88	-155	Upgrade
Change in Working Capital	-779	158	-495	308	-370	Upgrade

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.