HEPHAIST Cash Flow Statement

Financials in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	-189	-156	4	257	94
Depreciation & Amortization	183	232	199	147	127
Loss (Gain) From Sale of Investments	-	-	-	-	-1
Other Operating Activities	-2	27	-98	-25	-7
Change in Accounts Receivable	63	25	147	-46	-236
Change in Inventory	-52	-146	-151	-7	14
Change in Accounts Payable	-315	108	-103	31	122
Change in Other Net Operating Assets	129	76	-37	60	53
Operating Cash Flow	-183	166	-39	417	166
Operating Cash Flow Growth	-	-	-	151.20%	-
Capital Expenditures	-23	-290	-411	-190	-105
Sale (Purchase) of Intangibles	-	-6	-	-	-4
Investment in Securities	-	-	-	-	2
Other Investing Activities	-28	-26	-19	-17	-26
Investing Cash Flow	-51	-322	-430	-207	-133
Short-Term Debt Issued	-	-	40	-	90
Long-Term Debt Issued	300	500	500	100	200
Total Debt Issued	300	500	540	100	290
Short-Term Debt Repaid	-	-50	-	-110	-
Long-Term Debt Repaid	-349	-247	-141	-157	-162
Total Debt Repaid	-349	-297	-141	-267	-162
Net Debt Issued (Repaid)	-49	203	399	-167	128
Common Dividends Paid	-6	-6	-25	-6	-
Other Financing Activities	-44	-26	-20	-30	-29
Financing Cash Flow	-99	171	354	-203	99
Foreign Exchange Rate Adjustments	8	5	7	12	1
Miscellaneous Cash Flow Adjustments	-	-	-	-	1
Net Cash Flow	-325	20	-108	19	134
Free Cash Flow	-206	-124	-450	227	61
Free Cash Flow Growth	-	-	-	272.13%	-
Free Cash Flow Margin	-9.18%	-5.37%	-18.64%	8.28%	2.71%
Free Cash Flow Per Share	-33.03	-19.81	-71.86	36.76	9.90
Cash Interest Paid	17	9	4	4	2
Cash Income Tax Paid	2	-25	99	29	8
Levered Free Cash Flow	-152.63	-98	-524	212.63	19.75
Unlevered Free Cash Flow	-142.63	-92.38	-522.13	215.13	21
Change in Working Capital	-175	63	-144	38	-47

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