Nakayama Steel Works 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 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	2,462	8,167	12,289	13,653	6,767
Depreciation & Amortization	3,055	2,897	2,622	2,751	2,308
Loss (Gain) From Sale of Assets	504	139	414	592	163
Loss (Gain) From Sale of Investments	-	-586	-416	-	-
Other Operating Activities	-1,058	-3,163	-5,677	-1,864	-502
Change in Accounts Receivable	1,262	4,773	-1,722	-6,452	-5,424
Change in Inventory	7,244	-1,970	2,809	1,635	-15,806
Change in Accounts Payable	1,340	-3,831	-3,471	1,916	4,035
Change in Other Net Operating Assets	465	920	-1,695	781	-297
Operating Cash Flow	15,274	7,346	5,153	13,012	-8,756
Operating Cash Flow Growth	107.92%	42.56%	-60.40%	-	-
Capital Expenditures	-5,082	-4,389	-3,806	-3,734	-2,534
Sale of Property, Plant & Equipment	169	-	779	241	117
Investment in Securities	-	262	567	-	-
Other Investing Activities	63	-556	160	33	112
Investing Cash Flow	-4,850	-4,683	-2,300	-3,460	-2,308
Short-Term Debt Issued	-	-	-	-	5,000
Long-Term Debt Issued	-	7,000	-	-	8,650
Total Debt Issued	-	7,000	-	-	13,650
Short-Term Debt Repaid	-	-	-	-5,000	-
Long-Term Debt Repaid	-546	-7,565	-648	-716	-4,408
Total Debt Repaid	-546	-7,565	-648	-5,716	-4,408
Net Debt Issued (Repaid)	-546	-565	-648	-5,716	9,242
Common Dividends Paid	-1,627	-2,647	-2,217	-2,431	-379
Other Financing Activities	-351	-592	-276	-394	-475
Financing Cash Flow	-2,524	-3,804	-3,141	-8,541	8,388
Miscellaneous Cash Flow Adjustments	-1	1	-	-1	113
Net Cash Flow	7,899	-1,140	-288	1,010	-2,563
Free Cash Flow	10,192	2,957	1,347	9,278	-11,290
Free Cash Flow Growth	244.67%	119.52%	-85.48%	-	-
Free Cash Flow Margin	6.87%	1.75%	0.73%	4.92%	-6.77%
Free Cash Flow Per Share	188.04	54.59	24.88	171.38	-208.55
Cash Interest Paid	190	169	140	207	113
Cash Income Tax Paid	1,982	3,140	4,980	2,349	482
Levered Free Cash Flow	-	1,671	3,267	7,067	-9,221
Unlevered Free Cash Flow	-	1,776	3,354	7,197	-9,150
Change in Working Capital	10,311	-108	-4,079	-2,120	-17,492

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