ReproCELL 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	-587	45	-28	-303	-573
Depreciation & Amortization	74	49	36	48	59
Loss (Gain) From Sale of Assets	6	-	58	131	66
Loss (Gain) From Sale of Investments	-	-	9	52	2
Loss (Gain) on Equity Investments	27	20	3	3	54
Other Operating Activities	82	159	287	50	154
Change in Accounts Receivable	146	-45	61	-88	-144
Change in Inventory	5	-24	1	30	54
Change in Accounts Payable	42	5	-137	-14	100
Change in Other Net Operating Assets	-178	-203	-301	-49	-18
Operating Cash Flow	-383	6	-11	-140	-246
Capital Expenditures	-98	-86	-171	-151	-44
Divestitures	-	-	-	-	-2
Sale (Purchase) of Intangibles	-	-9	-20	-10	-4
Investment in Securities	156	-700	593	-921	-2,088
Other Investing Activities	-1	-	2	-5	-6
Investing Cash Flow	57	-795	404	-1,087	-2,144
Long-Term Debt Repaid	-	-	-	-80	-
Total Debt Repaid	-	-	-	-80	-
Net Debt Issued (Repaid)	-	-	-	-80	-
Issuance of Common Stock	-	680	544	562	2,384
Financing Cash Flow	-	680	544	482	2,384
Foreign Exchange Rate Adjustments	105	-6	87	22	41
Miscellaneous Cash Flow Adjustments	2	-	-	1	-
Net Cash Flow	-219	-115	1,024	-722	35
Free Cash Flow	-481	-80	-182	-291	-290
Free Cash Flow Margin	-21.54%	-2.69%	-7.50%	-9.85%	-12.98%
Free Cash Flow Per Share	-5.08	-0.86	-2.13	-3.46	-3.82
Cash Income Tax Paid	4	-1	2	1	1
Levered Free Cash Flow	-451.5	-287.88	-511.25	-399.5	-294.38
Unlevered Free Cash Flow	-451.5	-287.88	-511.25	-399.5	-294.38
Change in Working Capital	15	-267	-376	-121	-8