AVILEN Cash Flow Statement

Financials in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024
Net Income	261	172
Depreciation & Amortization	61	24
Loss (Gain) From Sale of Assets	-	17
Other Operating Activities	-94	-48
Change in Accounts Receivable	-174	56
Change in Accounts Payable	30	-5
Change in Other Net Operating Assets	79	7
Operating Cash Flow	163	223
Operating Cash Flow Growth	-26.91%	-
Capital Expenditures	-3	-7
Cash Acquisitions	-	-340
Sale (Purchase) of Intangibles	-	-12
Other Investing Activities	-3	-
Investing Cash Flow	-6	-359
Short-Term Debt Issued	-	400
Long-Term Debt Issued	400	-
Total Debt Issued	400	400
Short-Term Debt Repaid	-400	-
Long-Term Debt Repaid	-72	-
Total Debt Repaid	-472	-
Net Debt Issued (Repaid)	-72	400
Issuance of Common Stock	-	21
Other Financing Activities	-9	-
Financing Cash Flow	-81	421
Miscellaneous Cash Flow Adjustments	-2	-
Net Cash Flow	74	285
Free Cash Flow	160	216
Free Cash Flow Growth	-25.93%	-
Free Cash Flow Margin	9.57%	17.41%
Free Cash Flow Per Share	25.32	34.62
Cash Interest Paid	6	1
Cash Income Tax Paid	100	51
Levered Free Cash Flow	175.5	-
Unlevered Free Cash Flow	179.25	-
Change in Working Capital	-65	58