Elan Corporation 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	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	4,184	2,355	2,519	2,083	2,818
Depreciation & Amortization	1,348	916.97	187.65	143.35	119
Loss (Gain) From Sale of Assets	-3	0.19	3.38	1.3	-
Loss (Gain) From Sale of Investments	-	18.46	12.89	381.47	-
Loss (Gain) on Equity Investments	48	-	-	-	-
Other Operating Activities	-1,234	-32.56	63.26	-130.76	-915
Change in Accounts Receivable	-881	727.61	-1,361	-1,176	-787
Change in Inventory	-514	-363.36	-567.78	-251.36	-84
Change in Accounts Payable	1,056	786.72	859.46	710.19	750
Change in Other Net Operating Assets	300	91.38	63.74	-178.96	205
Operating Cash Flow	4,304	4,500	1,781	1,581	2,106
Operating Cash Flow Growth	-4.36%	152.70%	12.61%	-24.91%	8.17%
Capital Expenditures	-1,125	-876.29	-143.24	-318.4	-56
Sale of Property, Plant & Equipment	11	0.34	0.22	1.46	1
Cash Acquisitions	-1,082	-867.24	-	-	-
Sale (Purchase) of Intangibles	-30	-19.82	-52.28	-28.91	-21
Investment in Securities	-212	-353.68	-1,475	-210.77	-267
Other Investing Activities	-120	-17.83	9.01	-67.91	-14
Investing Cash Flow	-3,465	-2,234	-1,661	-624.51	-357
Short-Term Debt Issued	143	-	-	-	-
Total Debt Issued	143	-	-	-	-
Short-Term Debt Repaid	-	-60.96	-	-	-
Long-Term Debt Repaid	-108	-0.43	-1.3	-1.3	-
Total Debt Repaid	-108	-61.4	-1.3	-1.3	-
Net Debt Issued (Repaid)	35	-61.4	-1.3	-1.3	-
Issuance of Common Stock	-	-	-	3.09	-
Repurchase of Common Stock	-	-	-0.03	-	-196
Common Dividends Paid	-787	-788.14	-665.76	-554.75	-415
Other Financing Activities	-93	-0	-0	-0	-3
Financing Cash Flow	-845	-849.53	-667.09	-552.96	-614
Foreign Exchange Rate Adjustments	2	-56.18	-	-	-
Miscellaneous Cash Flow Adjustments	1	-0	-0	-0	-1
Net Cash Flow	-3	1,361	-547.46	403.97	1,134
Free Cash Flow	3,179	3,624	1,638	1,263	2,050
Free Cash Flow Growth	-12.27%	121.29%	29.65%	-38.39%	7.67%
Free Cash Flow Margin	5.73%	7.63%	3.95%	3.48%	6.48%
Free Cash Flow Per Share	52.57	59.94	27.08	20.89	33.88
Cash Interest Paid	59	1.65	-	-	-
Cash Income Tax Paid	1,215	1,283	1,098	1,082	916
Levered Free Cash Flow	2,803	3,081	1,381	-	1,893
Unlevered Free Cash Flow	2,840	3,082	1,381	-	1,893
Change in Working Capital	-39	1,242	-1,005	-896.63	84

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