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

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