circlace 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 2019	FY 2018
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '19 Mar 31, 2019	Mar '18 Mar 31, 2018
Net Income	259	159	-50	-	-
Depreciation & Amortization	63	26	13	-	-
Loss (Gain) From Sale of Assets	-	45	-	-	-
Loss (Gain) From Sale of Investments	10	-	-	-	-
Other Operating Activities	-89	-41	-8	-	-
Change in Accounts Receivable	-125	-104	-58	-	-
Change in Accounts Payable	-16	55	62	-	-
Change in Other Net Operating Assets	-158	80	146	-	-
Operating Cash Flow	-56	220	105	-	-
Operating Cash Flow Growth	-	109.52%	-	-	-
Capital Expenditures	-215	-10	-5	-	-
Cash Acquisitions	-	-	-189	-	-
Sale (Purchase) of Intangibles	-34	-5	-7	-	-
Investment in Securities	-50	-55	-5	-	-
Other Investing Activities	67	-127	104	-	-
Investing Cash Flow	-232	-197	-102	-	-
Long-Term Debt Issued	80	48	148	-	-
Short-Term Debt Repaid	-	-	-3	-	-
Long-Term Debt Repaid	-89	-61	-51	-	-
Total Debt Repaid	-89	-61	-54	-	-
Net Debt Issued (Repaid)	-9	-13	94	-	-
Issuance of Common Stock	3	18	15	-	-
Other Financing Activities	-	-2	17	-	-
Financing Cash Flow	-6	3	126	-	-
Foreign Exchange Rate Adjustments	-	-1	3	-	-
Miscellaneous Cash Flow Adjustments	-2	-	-	-	-
Net Cash Flow	-296	25	132	-	-
Free Cash Flow	-271	210	100	-	-
Free Cash Flow Growth	-	110.00%	-	-	-
Free Cash Flow Margin	-5.97%	5.52%	3.45%	-	-
Free Cash Flow Per Share	-61.69	48.07	23.46	-	-
Cash Interest Paid	12	-	-	-	-
Cash Income Tax Paid	84	59	11	-	-
Levered Free Cash Flow	-425.13	182.13	-	-	-
Unlevered Free Cash Flow	-420.75	186.5	-	-	-
Change in Working Capital	-299	31	150	-	-

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