POPER Cash Flow Statement

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

Millions JPY. Fiscal year is Nov - Oct.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 30, 2026	Oct '25 Oct 31, 2025	Oct '24 Oct 31, 2024	Oct '23 Oct 31, 2023	Oct '22 Oct 31, 2022	Oct '21 Oct 31, 2021
Net Income	99	145	70	33	-27	-
Depreciation & Amortization	16	16	8	3	3	-
Other Operating Activities	-28	-19	-14	-16	1	-
Change in Accounts Receivable	-5	-11	-35	-13	-13	-
Change in Accounts Payable	5	64	27	-7	25	-
Change in Other Net Operating Assets	32	18	5	8	-2	-
Operating Cash Flow	119	213	61	8	-13	-
Operating Cash Flow Growth	-26.09%	249.18%	662.50%	-	-	-
Capital Expenditures	-	-1	-1	-3	-1	-
Sale (Purchase) of Intangibles	-18	-22	-8	-2	-	-
Other Investing Activities	1	1	-79	-	-3	-
Investing Cash Flow	-116	-21	-87	-9	-4	-
Short-Term Debt Issued	-	22	-	-	-	-
Long-Term Debt Issued	-	-	99	20	-	-
Total Debt Issued	22	22	99	20	-	-
Long-Term Debt Repaid	-	-80	-28	-69	-13	-
Net Debt Issued (Repaid)	-73	-58	71	-49	-13	-
Issuance of Common Stock	3	9	1	204	322	-
Other Financing Activities	-	1	1	-	-	-
Financing Cash Flow	-109	-48	73	155	309	-
Miscellaneous Cash Flow Adjustments	-2	-2	-1	-	-1	-
Net Cash Flow	-108	142	46	154	291	-
Free Cash Flow	119	212	60	5	-14	-
Free Cash Flow Growth	-25.62%	253.33%	1100.00%	-	-	-
Free Cash Flow Margin	8.43%	15.26%	5.60%	0.60%	-2.10%	-
Free Cash Flow Per Share	29.38	52.39	15.09	1.27	-3.97	-
Cash Interest Paid	1	2	1	-	1	-
Cash Income Tax Paid	30	20	16	15	-1	-
Levered Free Cash Flow	95.75	177.5	43	5.13	10.88	-
Unlevered Free Cash Flow	96.38	178.75	44.25	5.75	11.5	-
Change in Working Capital	32	71	-3	-12	10	-