Osaka Steel 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	-19,956	5,345	5,741	5,027	3,896
Depreciation & Amortization	4,668	4,786	4,443	4,264	4,125
Loss (Gain) From Sale of Assets	371	-116	282	136	143
Loss (Gain) From Sale of Investments	-4	-	-39	-2	-100
Other Operating Activities	-1,343	-2,421	-1,570	-2,691	-379
Change in Accounts Receivable	3,929	4,987	-3,806	-48	-3,433
Change in Inventory	6,747	992	-5,478	907	-5,862
Change in Accounts Payable	-4,013	-9,646	2,280	-767	5,260
Change in Other Net Operating Assets	18,422	3,686	-2,920	-1,740	-716
Operating Cash Flow	8,821	7,613	-1,067	5,086	2,934
Operating Cash Flow Growth	15.87%	-	-	73.35%	-29.93%
Capital Expenditures	-10,683	-7,459	-3,217	-3,768	-4,559
Sale of Property, Plant & Equipment	36	553	296	6	49
Investment in Securities	4	-	49	3	163
Other Investing Activities	2,005	1,031	-51	1	21
Investing Cash Flow	-8,638	-5,875	-2,923	-3,758	-4,326
Short-Term Debt Issued	-	-	-	3,029	3,075
Long-Term Debt Issued	-	-	-	828	1,442
Total Debt Issued	-	-	-	3,857	4,517
Short-Term Debt Repaid	-1,499	-302	-7,176	-	-
Long-Term Debt Repaid	-	-	-8,482	-3,755	-3,145
Total Debt Repaid	-1,499	-302	-15,658	-3,755	-3,145
Net Debt Issued (Repaid)	-1,499	-302	-15,658	102	1,372
Repurchase of Common Stock	-22,076	-	-	-	-
Common Dividends Paid	-739	-1,148	-953	-836	-544
Other Financing Activities	-14	-22	-22	-15	-7
Financing Cash Flow	-24,328	-1,472	-16,633	-749	821
Foreign Exchange Rate Adjustments	-251	763	258	503	346
Miscellaneous Cash Flow Adjustments	-	-1	-1	-1	1
Net Cash Flow	-24,396	1,028	-20,366	1,081	-224
Free Cash Flow	-1,862	154	-4,284	1,318	-1,625
Free Cash Flow Margin	-1.96%	0.13%	-3.66%	1.13%	-1.56%
Free Cash Flow Per Share	-62.23	3.96	-110.07	33.86	-41.75
Cash Interest Paid	282	353	1,273	314	219
Cash Income Tax Paid	1,396	2,478	1,576	2,856	405
Levered Free Cash Flow	-5,661	1,102	5,053	915.75	-4,082
Unlevered Free Cash Flow	-5,491	1,305	5,719	1,217	-3,936
Change in Working Capital	25,085	19	-9,924	-1,648	-4,751

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