ABIST Cash Flow Statement

Financials in millions JPY. Fiscal year is October - September.

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Net Income	649.57	611.04	716.61	576	839
Depreciation & Amortization	127.83	134.13	141.61	174	185
Loss (Gain) From Sale of Assets	-17.2	-34.47	-53.87	38	-385
Asset Writedown & Restructuring Costs	-	2.9	-	-	-
Other Operating Activities	136.25	207.04	-329.34	-356	-285
Change in Accounts Receivable	-212.91	-52.67	-42.76	-11	-98
Change in Inventory	-5.52	-11.04	7.59	29	-6
Change in Accounts Payable	-232.66	242.91	89.73	-47	-138
Change in Other Net Operating Assets	-0.12	-527.48	298.33	308	229
Operating Cash Flow	445.24	572.35	827.91	711	341
Operating Cash Flow Growth	-22.21%	-30.87%	16.44%	108.50%	-71.89%
Capital Expenditures	-106.17	-32.23	-49.09	-28	-37
Sale of Property, Plant & Equipment	18.25	69.54	104.68	-	787
Cash Acquisitions	-131.16	-	-	-	-
Sale (Purchase) of Intangibles	-125.7	-24.04	-13	-20	-95
Other Investing Activities	0.6	-1.57	-1.48	4	-17
Investing Cash Flow	-343.81	12.14	40.86	-44	638
Short-Term Debt Repaid	-40	-	-	-	-
Long-Term Debt Repaid	-	-0.89	-1.19	-	-
Total Debt Repaid	-40	-0.89	-1.19	-	-
Net Debt Issued (Repaid)	-40	-0.89	-1.19	-	-
Repurchase of Common Stock	-0.82	-0.54	-0.14	-	-
Common Dividends Paid	-405.9	-405.31	-405.87	-405	-405
Other Financing Activities	-	-	-0	-1	-2
Financing Cash Flow	-446.72	-406.75	-407.2	-406	-407
Miscellaneous Cash Flow Adjustments	-	-	24.47	-	1
Net Cash Flow	-345.29	177.74	486.04	261	573
Free Cash Flow	339.07	540.12	778.82	683	304
Free Cash Flow Growth	-37.22%	-30.65%	14.03%	124.67%	-72.91%
Free Cash Flow Margin	3.19%	5.40%	8.19%	7.29%	3.37%
Free Cash Flow Per Share	85.21	135.73	195.70	171.62	76.39
Cash Interest Paid	0.33	0.3	0.35	-	-
Cash Income Tax Paid	124.55	56.42	318.02	358	309
Levered Free Cash Flow	129.46	899.18	-	541.38	143.13
Unlevered Free Cash Flow	129.69	899.37	-	541.38	143.13
Change in Working Capital	-451.21	-348.28	352.9	279	-13

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