ACSL Ltd. (TYO:6232)
Japan · Delayed Price · Currency is JPY 1,655.00
-45.00 (-2.65%)
Aug 21, 2026, 3:30 PM JST
ACSL Ltd. Cash Flow Statement
Financials in millions JPY. Fiscal year is January - December.
Millions JPY. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 | -1,445 | -1,360 | -2,381 | -2,532 | -2,583 | -1,629 |
Depreciation & Amortization | 49 | 72 | 140 | 118 | 73 | - |
Loss (Gain) From Sale of Assets | - | - | 48 | - | - | 10.67 |
Loss (Gain) From Sale of Investments | 26 | 31 | 61 | 431 | 408 | - |
Loss (Gain) on Equity Investments | 234 | 234 | - | - | - | - |
Other Operating Activities | -91 | -229 | -3 | -6 | -2 | 14.67 |
Change in Accounts Receivable | -1,039 | -824 | -352 | 251 | -321 | 373.33 |
Change in Inventory | -25 | 50 | 297 | -1,209 | -732 | -84 |
Change in Accounts Payable | 78 | -4 | 304 | -488 | 685 | -232 |
Change in Other Net Operating Assets | 469 | 784 | -16 | 863 | 324 | -246.67 |
Operating Cash Flow | -1,744 | -1,246 | -1,902 | -2,572 | -2,148 | -1,793 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Capital Expenditures | -3 | -6 | -22 | -40 | -83 | -12 |
Sale (Purchase) of Intangibles | - | - | -60 | -54 | -127 | -44 |
Investment in Securities | 5 | - | 37 | - | -60 | -530.67 |
Other Investing Activities | - | - | -1 | - | -1 | -36 |
Investing Cash Flow | 2 | -6 | -46 | -94 | -271 | -1,001 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Short-Term Debt Issued | - | - | 425 | - | 1,000 | - |
Long-Term Debt Issued | - | 1,429 | 1,440 | 1,270 | - | - |
Total Debt Issued | 25 | 1,429 | 1,865 | 1,270 | 1,000 | - |
Short-Term Debt Repaid | - | -1,320 | - | -105 | - | - |
Long-Term Debt Repaid | - | - | -193 | - | - | - |
Total Debt Repaid | -416 | -1,320 | -193 | -105 | - | - |
Net Debt Issued (Repaid) | -391 | 109 | 1,672 | 1,165 | 1,000 | - |
Issuance of Common Stock | 3,174 | 1,906 | 19 | 1,645 | 12 | 3,952 |
Other Financing Activities | 8 | 5 | - | -1 | 1 | 1.33 |
Financing Cash Flow | 2,791 | 2,020 | 1,691 | 2,809 | 1,013 | 3,953 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Foreign Exchange Rate Adjustments | 19 | 7 | 2 | - | 1 | - |
Miscellaneous Cash Flow Adjustments | 1 | - | - | - | 2 | -1.33 |
Net Cash Flow | 1,069 | 775 | -255 | 143 | -1,403 | 1,157 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Free Cash Flow | -1,747 | -1,252 | -1,924 | -2,612 | -2,231 | -1,805 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -53.41% | -48.19% | -72.47% | -291.52% | -136.45% | -270.26% |
Free Cash Flow Per Share | -97.45 | -77.76 | -129.76 | -202.38 | -180.57 | -153.08 |
Levered Free Cash Flow | -1,651 | -1,615 | -1,220 | -2,133 | -1,597 | - |
Unlevered Free Cash Flow | -1,630 | -1,543 | -1,204 | -2,053 | -1,596 | - |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | 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 |
Cash Interest Paid | 35 | 22 | 25 | 9 | 2 | - |
Cash Income Tax Paid | 5 | 2 | 5 | 5 | 3 | -14.67 |
Change in Working Capital | -517 | 6 | 233 | -583 | -44 | -189.33 |