Di-Nikko Engineering Cash Flow Statement

Financials in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	585	443	522	1,106	52
Depreciation & Amortization	624	726	616	477	510
Loss (Gain) From Sale of Assets	283	72	104	-154	-10
Loss (Gain) From Sale of Investments	-174	132	-10	-	-
Loss (Gain) on Equity Investments	-11	-29	25	-8	57
Other Operating Activities	-88	16	-162	-125	-70
Change in Accounts Receivable	536	-363	402	-1,775	2,083
Change in Inventory	1,262	1,601	711	-315	-2,636
Change in Accounts Payable	-468	-983	-1,144	1,301	-246
Change in Other Net Operating Assets	13	129	-88	-1,053	76
Operating Cash Flow	2,562	1,744	976	-546	-184
Operating Cash Flow Growth	46.90%	78.69%	-	-	-
Capital Expenditures	-824	-542	-425	-223	-465
Sale of Property, Plant & Equipment	4	18	20	274	33
Cash Acquisitions	-	-	-	-416	2
Divestitures	-	-	585	-	-
Sale (Purchase) of Intangibles	-95	-65	-19	-26	-20
Investment in Securities	277	-	-1	-	-
Other Investing Activities	-7	60	-8	209	-26
Investing Cash Flow	-645	-529	152	-182	-476
Short-Term Debt Issued	-	-	-	1,844	768
Long-Term Debt Issued	1,930	1,350	1,800	1,697	1,760
Total Debt Issued	1,930	1,350	1,800	3,541	2,528
Short-Term Debt Repaid	-690	-59	-354	-	-
Long-Term Debt Repaid	-1,948	-1,882	-1,962	-1,597	-2,123
Total Debt Repaid	-2,638	-1,941	-2,316	-1,597	-2,123
Net Debt Issued (Repaid)	-708	-591	-516	1,944	405
Issuance of Common Stock	-	-	9	562	3
Repurchase of Common Stock	-67	-	-	-	-
Common Dividends Paid	-70	-75	-86	-53	-53
Other Financing Activities	-75	-70	-62	-97	-169
Financing Cash Flow	-920	-736	-655	2,356	186
Foreign Exchange Rate Adjustments	66	295	118	64	35
Miscellaneous Cash Flow Adjustments	-1	-2	-	-	1
Net Cash Flow	1,062	772	591	1,692	-438
Free Cash Flow	1,738	1,202	551	-769	-649
Free Cash Flow Growth	44.59%	118.15%	-	-	-
Free Cash Flow Margin	4.70%	3.08%	1.41%	-2.27%	-2.17%
Free Cash Flow Per Share	261.52	177.64	81.36	-135.22	-120.79
Cash Interest Paid	166	111	191	154	114
Cash Income Tax Paid	157	76	217	132	106
Levered Free Cash Flow	1,265	308.88	500.5	-2,408	-883.75
Unlevered Free Cash Flow	1,392	429.5	627.38	-2,316	-812.5
Change in Working Capital	1,343	384	-119	-1,842	-723

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