HPC SYSTEMS Cash Flow Statement

Financials in millions JPY. Fiscal year is July - June.

Millions JPY. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024
Net Income	776	644	425
Depreciation & Amortization	59	57	83
Other Operating Activities	-230	-146	-161
Change in Accounts Receivable	361	326	3,470
Change in Inventory	-389	151	173
Change in Accounts Payable	260	171	145
Change in Other Net Operating Assets	29	133	-60
Operating Cash Flow	866	1,336	4,075
Operating Cash Flow Growth	16.87%	-67.22%	-
Capital Expenditures	-66	-34	-43
Sale of Property, Plant & Equipment	-	-	1
Sale (Purchase) of Intangibles	-7	-3	-3
Investment in Securities	30	-9	48
Other Investing Activities	3	-9	-11
Investing Cash Flow	-40	-55	-8
Short-Term Debt Issued	-	200	400
Long-Term Debt Issued	-	-	300
Total Debt Issued	350	200	700
Short-Term Debt Repaid	-	-550	-3,650
Long-Term Debt Repaid	-	-382	-306
Total Debt Repaid	-647	-932	-3,956
Net Debt Issued (Repaid)	-297	-732	-3,256
Issuance of Common Stock	2	1	-
Repurchase of Common Stock	-532	-199	-
Common Dividends Paid	-116	-107	-107
Other Financing Activities	1	-1	-
Financing Cash Flow	-942	-1,038	-3,363
Foreign Exchange Rate Adjustments	2	-5	10
Miscellaneous Cash Flow Adjustments	-1	-1	-1
Net Cash Flow	-115	237	713
Free Cash Flow	800	1,302	4,032
Free Cash Flow Growth	10.35%	-67.71%	-
Free Cash Flow Margin	11.00%	18.43%	58.06%
Free Cash Flow Per Share	193.64	309.93	931.56
Cash Interest Paid	7	9	9
Cash Income Tax Paid	233	147	164
Levered Free Cash Flow	757.38	1,278	-
Unlevered Free Cash Flow	761.13	1,283	-
Change in Working Capital	261	781	3,728

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