Fine Sinter 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	-1,739	587	-291	-3,253	-9
Depreciation & Amortization	3,649	3,224	3,304	3,893	3,817
Loss (Gain) From Sale of Assets	2,331	852	961	2,341	747
Loss (Gain) From Sale of Investments	-170	-1,462	-192	-	-
Other Operating Activities	-173	-508	-68	-167	-41
Change in Accounts Receivable	292	-627	382	9	-148
Change in Inventory	607	-349	181	-57	-609
Change in Accounts Payable	-300	-900	143	-266	639
Change in Other Net Operating Assets	262	-3	324	-672	-206
Operating Cash Flow	4,759	814	4,744	1,828	4,190
Operating Cash Flow Growth	484.64%	-82.84%	159.52%	-56.37%	28.92%
Capital Expenditures	-2,636	-2,506	-5,481	-3,749	-3,268
Sale of Property, Plant & Equipment	136	218	47	4	9
Investment in Securities	160	1,744	270	57	-84
Other Investing Activities	1	-	1	-1	-1
Investing Cash Flow	-2,336	-544	-5,157	-3,690	-3,346
Short-Term Debt Issued	-	-	-	1,000	-
Long-Term Debt Issued	4,240	2,850	3,203	2,000	1,646
Total Debt Issued	4,240	2,850	3,203	3,000	1,646
Short-Term Debt Repaid	-1,943	-136	-529	-	-648
Long-Term Debt Repaid	-2,742	-2,421	-2,462	-2,246	-1,976
Total Debt Repaid	-4,685	-2,557	-2,991	-2,246	-2,624
Net Debt Issued (Repaid)	-445	293	212	754	-978
Repurchase of Common Stock	-	-	-183	-	-
Common Dividends Paid	-85	-126	-1	-131	-131
Other Financing Activities	-721	-159	-183	-318	-254
Financing Cash Flow	-1,251	8	-155	305	-1,363
Foreign Exchange Rate Adjustments	247	-24	186	172	249
Miscellaneous Cash Flow Adjustments	-1	-	1	2	-
Net Cash Flow	1,418	254	-381	-1,383	-270
Free Cash Flow	2,123	-1,692	-737	-1,921	922
Free Cash Flow Margin	4.59%	-3.96%	-1.74%	-4.84%	2.37%
Free Cash Flow Per Share	495.93	-396.29	-168.42	-436.51	209.50
Cash Interest Paid	370	435	368	277	184
Cash Income Tax Paid	175	15	70	167	41
Levered Free Cash Flow	3,160	-1,160	-1,303	-1,708	546.75
Unlevered Free Cash Flow	3,393	-887.25	-1,072	-1,534	663
Change in Working Capital	861	-1,879	1,030	-986	-324

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