UNIVERSAL ENGEISHA Cash Flow Statement

Financials in millions JPY. Fiscal year is July - June.

Millions JPY. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	2,983	2,569	2,491	2,039	1,957	1,317
Depreciation & Amortization	742	709	565	370	320	304
Loss (Gain) From Sale of Assets	73	73	37	144	-	64
Loss (Gain) From Sale of Investments	-	-	-	-	-	1
Other Operating Activities	-840	-880	-635	-647	-489	-307
Change in Accounts Receivable	-309	-9	-125	-305	-170	-135
Change in Inventory	61	29	-	-66	-163	36
Change in Accounts Payable	-77	-15	74	80	-31	4
Change in Other Net Operating Assets	85	110	-271	-35	66	18
Operating Cash Flow	2,718	2,586	2,136	1,580	1,490	1,302
Operating Cash Flow Growth	0.74%	21.07%	35.19%	6.04%	14.44%	10.62%
Capital Expenditures	-604	-483	-218	-217	-357	-264
Sale of Property, Plant & Equipment	-	-	-	39	-	-
Cash Acquisitions	-190	-698	-775	-30	-	-
Sale (Purchase) of Intangibles	-55	-71	-51	-28	-30	-25
Investment in Securities	-70	-499	-300	-700	-	-101
Other Investing Activities	-139	26	-416	-54	-83	-159
Investing Cash Flow	-1,058	-1,725	-1,760	-990	-470	-549
Short-Term Debt Repaid	-	-	-333	-	-	-
Long-Term Debt Repaid	-	-89	-748	-18	-3	-3
Total Debt Repaid	-54	-89	-1,081	-18	-3	-3
Net Debt Issued (Repaid)	-54	-89	-1,081	-18	-3	-3
Repurchase of Common Stock	-226	-226	-178	-156	-117	-
Common Dividends Paid	-118	-116	-112	-104	-95	-96
Other Financing Activities	-178	-103	-44	-26	-14	-35
Financing Cash Flow	-576	-534	-1,415	-304	-229	-134
Foreign Exchange Rate Adjustments	2	-100	102	20	67	16
Miscellaneous Cash Flow Adjustments	-3	-2	-	-	-1	-
Net Cash Flow	1,083	225	-937	306	857	635
Free Cash Flow	2,114	2,103	1,918	1,363	1,133	1,038
Free Cash Flow Growth	-11.77%	9.64%	40.72%	20.30%	9.15%	6.13%
Free Cash Flow Margin	9.77%	10.26%	11.38%	9.87%	9.77%	10.85%
Free Cash Flow Per Share	228.45	226.11	204.15	143.79	118.25	108.03
Cash Interest Paid	7	7	16	3	2	2
Cash Income Tax Paid	840	877	635	648	492	307
Levered Free Cash Flow	1,539	1,493	1,442	1,111	944.25	952.88
Unlevered Free Cash Flow	1,543	1,497	1,452	1,113	945.5	954.13
Change in Working Capital	-240	115	-322	-326	-298	-77

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.