KLASS 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	2017 - 2020
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	2017 - 2020
Net Income	251	117	175	193	273	Upgrade
Depreciation & Amortization	187	244	250	205	136	Upgrade
Loss (Gain) From Sale of Assets	-	3	108	1	7	Upgrade
Loss (Gain) From Sale of Investments	-	-	-	-	-7	Upgrade
Other Operating Activities	43	-69	-19	-77	41	Upgrade
Change in Accounts Receivable	149	653	-416	-421	181	Upgrade
Change in Inventory	21	73	-113	-233	-12	Upgrade
Change in Accounts Payable	-159	-340	-337	590	-49	Upgrade
Change in Other Net Operating Assets	-95	24	190	5	-110	Upgrade
Operating Cash Flow	397	705	-162	263	460	Upgrade
Operating Cash Flow Growth	-43.69%	-	-	-42.83%	-	Upgrade
Capital Expenditures	-49	-112	-481	-974	-539	Upgrade
Cash Acquisitions	-	-	-	-	-214	Upgrade
Sale (Purchase) of Intangibles	-23	-21	-18	-108	-46	Upgrade
Investment in Securities	-3	-18	17	-3	9	Upgrade
Other Investing Activities	-36	-10	-30	-3	-4	Upgrade
Investing Cash Flow	-111	-161	-512	-1,088	-794	Upgrade
Short-Term Debt Issued	-	-	200	-	-	Upgrade
Long-Term Debt Issued	86	320	510	1,533	870	Upgrade
Total Debt Issued	86	320	710	1,533	870	Upgrade
Short-Term Debt Repaid	-120	-	-	-	-38	Upgrade
Long-Term Debt Repaid	-258	-523	-215	-684	-282	Upgrade
Total Debt Repaid	-378	-523	-215	-684	-320	Upgrade
Net Debt Issued (Repaid)	-292	-203	495	849	550	Upgrade
Repurchase of Common Stock	-86	-	-	-	-	Upgrade
Common Dividends Paid	-53	-53	-53	-53	-53	Upgrade
Other Financing Activities	-25	-26	-52	-39	-55	Upgrade
Financing Cash Flow	-456	-282	390	757	442	Upgrade
Miscellaneous Cash Flow Adjustments	-	-1	-	1	-	Upgrade
Net Cash Flow	-170	261	-284	-67	108	Upgrade
Free Cash Flow	348	593	-643	-711	-79	Upgrade
Free Cash Flow Growth	-41.32%	-	-	-	-	Upgrade
Free Cash Flow Margin	3.64%	6.06%	-6.50%	-7.34%	-0.86%	Upgrade
Free Cash Flow Per Share	64.70	110.00	-119.27	-131.89	-14.65	Upgrade
Cash Interest Paid	41	26	24	20	21	Upgrade
Cash Income Tax Paid	24	98	37	97	-2	Upgrade
Levered Free Cash Flow	254.25	487	-958.13	-620.63	-	Upgrade
Unlevered Free Cash Flow	280.5	503.88	-943.13	-607.5	-	Upgrade
Change in Working Capital	-84	410	-676	-59	10	Upgrade

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.