Fines inc. Cash Flow Statement

Financials in millions JPY. Fiscal year is July - June.

Millions JPY. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	402	347	338	743	601	-
Depreciation & Amortization	59	60	38	26	25	-
Other Operating Activities	-119	-61	-262	-216	-160	-
Change in Accounts Receivable	48	14	-50	-51	-5	-
Change in Inventory	2	2	-5	-	4	-
Change in Accounts Payable	-33	-30	32	37	-17	-
Change in Other Net Operating Assets	-70	-54	60	-75	113	-
Operating Cash Flow	289	278	151	464	561	-
Operating Cash Flow Growth	67.05%	84.11%	-67.46%	-17.29%	-	-
Capital Expenditures	-5	-3	-122	-6	-2	-
Sale (Purchase) of Intangibles	-	-15	-21	-8	-	-
Other Investing Activities	-9	-	2	-69	-1	-
Investing Cash Flow	-14	-18	-141	-83	-3	-
Long-Term Debt Repaid	-	-	-	-20	-465	-
Net Debt Issued (Repaid)	-	-	-	-20	-465	-
Issuance of Common Stock	2	3	15	419	7	-
Repurchase of Common Stock	-99	-65	-	-	-	-
Other Financing Activities	2	1	-	-9	-2	-
Financing Cash Flow	-95	-61	15	390	-460	-
Miscellaneous Cash Flow Adjustments	-1	-1	-	-	-	-
Net Cash Flow	179	198	25	771	98	-
Free Cash Flow	284	275	29	458	559	-
Free Cash Flow Growth	273.68%	848.28%	-93.67%	-18.07%	-	-
Free Cash Flow Margin	10.64%	10.24%	1.05%	15.72%	21.54%	-
Free Cash Flow Per Share	61.63	58.79	6.21	99.03	134.34	-
Cash Interest Paid	-	-	-	-	2	-
Cash Income Tax Paid	117	62	263	215	161	-
Levered Free Cash Flow	256.5	235.75	-20.75	389.88	507.88	-
Unlevered Free Cash Flow	256.5	235.75	-20.75	389.88	511	-
Change in Working Capital	-53	-68	37	-89	95	-

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