J-Pharma 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
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024
Net Income	-2,466	-1,499	-1,652
Depreciation & Amortization	1.22	0.19	2.26
Asset Writedown & Restructuring Costs	7.73	-	11.1
Loss (Gain) on Equity Investments	6.01	-	-
Stock-Based Compensation	302.06	31.82	269.64
Other Operating Activities	-504.43	228.38	-22.41
Change in Accounts Payable	77.85	-38.62	-88.61
Change in Income Taxes	34.29	-	-
Change in Other Net Operating Assets	292.95	-417.63	69.05
Operating Cash Flow	-2,249	-1,695	-1,411
Capital Expenditures	-4.02	-0.19	-2.22
Divestitures	9.44	-	-
Sale (Purchase) of Intangibles	-	-	-11.13
Investment in Securities	-5.31	-	-14.96
Other Investing Activities	-3.78	-	-1.4
Investing Cash Flow	-3.67	-0.19	-29.71
Issuance of Common Stock	4,334	2,924	925
Financing Cash Flow	4,334	2,924	925
Foreign Exchange Rate Adjustments	69.36	-0.27	1.94
Miscellaneous Cash Flow Adjustments	0	-0	0
Net Cash Flow	2,151	1,229	-514.08
Free Cash Flow	-2,253	-1,695	-1,414
Free Cash Flow Per Share	-178.18	-208.12	-225.48
Cash Income Tax Paid	5.04	0.99	0.99
Levered Free Cash Flow	-1,857	-1,134	-
Unlevered Free Cash Flow	-1,857	-1,134	-
Change in Working Capital	405.09	-456.25	-19.56