Japan Business Systems Cash Flow Statement

Financials in millions JPY. Fiscal year is October - September.

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2019	FY 2018
Period Ending	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '19 Sep 30, 2019	Sep '18 Sep 30, 2018
Net Income	7,358	2,856	4,318	-	-
Depreciation & Amortization	1,153	1,037	789	-	-
Loss (Gain) From Sale of Assets	-	1,720	-	-	-
Loss (Gain) on Equity Investments	-42	-59	-114	-	-
Other Operating Activities	-2,259	-623	-2,095	-	-
Change in Accounts Receivable	-9,485	-2,006	-4,171	-	-
Change in Inventory	1,200	-765	-298	-	-
Change in Accounts Payable	3,329	1,681	721	-	-
Change in Other Net Operating Assets	-119	-4,161	644	-	-
Operating Cash Flow	1,135	-320	-206	-	-
Capital Expenditures	-4,455	-7,534	-4,528	-	-
Cash Acquisitions	-68	-	-2,576	-	-
Investment in Securities	-234	-20	-202	-	-
Other Investing Activities	-18	-31	65	-	-
Investing Cash Flow	-4,743	-7,659	-7,044	-	-
Short-Term Debt Issued	5,000	2,300	1,500	-	-
Long-Term Debt Issued	2,000	6,500	5,800	-	-
Total Debt Issued	7,000	8,800	7,300	-	-
Long-Term Debt Repaid	-2,691	-1,746	-1,148	-	-
Net Debt Issued (Repaid)	4,309	7,054	6,152	-	-
Repurchase of Common Stock	1	5	190	-	-
Common Dividends Paid	-1,367	-1,002	-1,352	-	-
Other Financing Activities	191	-2	-1	-	-
Financing Cash Flow	3,134	6,055	4,989	-	-
Foreign Exchange Rate Adjustments	47	-55	38	-	-
Net Cash Flow	-427	-1,979	-2,223	-	-
Free Cash Flow	-3,320	-7,854	-4,734	-	-
Free Cash Flow Margin	-1.92%	-5.58%	-4.20%	-	-
Free Cash Flow Per Share	-69.62	-164.56	-99.52	-	-
Cash Interest Paid	176	87	47	-	-
Cash Income Tax Paid	2,292	693	2,193	-	-
Levered Free Cash Flow	-3,234	-7,660	-	-	-
Unlevered Free Cash Flow	-3,126	-7,608	-	-	-
Change in Working Capital	-5,075	-5,251	-3,104	-	-

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