ACSL Ltd. Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2021
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Mar '21 Mar 31, 2021
Net Income	-1,631	-2,381	-2,532	-2,583	-1,629	-1,473
Depreciation & Amortization	113	140	118	73	-	26
Loss (Gain) From Sale of Assets	48	48	-	-	10.67	86
Loss (Gain) From Sale of Investments	61	61	431	408	-	305
Other Operating Activities	-154	-3	-6	-2	14.67	-45
Change in Accounts Receivable	1,201	-352	251	-321	373.33	465
Change in Inventory	-53	297	-1,209	-732	-84	-525
Change in Accounts Payable	-914	304	-488	685	-232	295
Change in Other Net Operating Assets	716	-16	863	324	-246.67	-297
Operating Cash Flow	-613	-1,902	-2,572	-2,148	-1,793	-1,163
Capital Expenditures	-10	-22	-40	-83	-12	-22
Divestitures	-	-	-	-	-	3
Sale (Purchase) of Intangibles	-8	-60	-54	-127	-44	-105
Investment in Securities	38	37	-	-60	-530.67	-635
Other Investing Activities	-1	-1	-	-1	-36	13
Investing Cash Flow	19	-46	-94	-271	-1,001	-746
Short-Term Debt Issued	-	425	-	1,000	-	-
Long-Term Debt Issued	-	1,440	1,270	-	-	-
Total Debt Issued	1,744	1,865	1,270	1,000	-	-
Short-Term Debt Repaid	-	-	-105	-	-	-
Long-Term Debt Repaid	-	-193	-	-	-	-
Total Debt Repaid	-1,097	-193	-105	-	-	-
Net Debt Issued (Repaid)	647	1,672	1,165	1,000	-	-
Issuance of Common Stock	-	19	1,645	12	3,952	26
Other Financing Activities	-3	-	-1	1	1.33	-
Financing Cash Flow	644	1,691	2,809	1,013	3,953	26
Foreign Exchange Rate Adjustments	-3	2	-	1	-	-
Miscellaneous Cash Flow Adjustments	-	-	-	2	-1.33	-
Net Cash Flow	47	-255	143	-1,403	1,157	-1,883
Free Cash Flow	-623	-1,924	-2,612	-2,231	-1,805	-1,185
Free Cash Flow Margin	-39.43%	-72.47%	-291.52%	-136.45%	-270.26%	-191.13%
Free Cash Flow Per Share	-41.23	-129.76	-202.38	-180.57	-153.08	-109.38
Cash Interest Paid	29	25	9	2	-	-
Cash Income Tax Paid	2	5	5	3	-14.67	41
Levered Free Cash Flow	-704.75	-1,220	-2,133	-1,597	-	-
Unlevered Free Cash Flow	-634.75	-1,204	-2,053	-1,596	-	-
Change in Working Capital	950	233	-583	-44	-189.33	-62

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