inspec Cash Flow Statement

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

Millions JPY. Fiscal year is May - Apr.

Fiscal Year	FY 2020	FY 2019	FY 2018	FY 2017	FY 2016
Period Ending	Apr '20 Apr 30, 2020	Apr '19 Apr 30, 2019	Apr '18 Apr 30, 2018	Apr '17 Apr 30, 2017	Apr '16 Apr 30, 2016
Net Income	99	277	-568	139	-35
Depreciation & Amortization	77	84	221	106	88
Loss (Gain) From Sale of Assets	-	-4	280	-	-
Loss (Gain) From Sale of Investments	-	8	-	-	-
Loss (Gain) on Equity Investments	-	20	-	-	-
Other Operating Activities	2	35	-40	-14	1
Change in Accounts Receivable	164	153	-151	54	126
Change in Inventory	236	-489	-284	70	-33
Change in Accounts Payable	-211	32	112	2	29
Change in Other Net Operating Assets	-269	399	-7	-11	-14
Operating Cash Flow	98	515	-437	346	162
Operating Cash Flow Growth	-80.97%	-	-	113.58%	-
Capital Expenditures	-477	-77	-93	-82	-67
Sale of Property, Plant & Equipment	-	8	-	-	-
Sale (Purchase) of Intangibles	-7	-4	-3	-3	-8
Investment in Securities	-500	19	-	-	-
Other Investing Activities	-29	-20	-31	-35	-2
Investing Cash Flow	-1,013	-74	-127	-141	-155
Short-Term Debt Issued	343	121	204	196	-
Long-Term Debt Issued	369	-	695	-	459
Total Debt Issued	712	121	899	196	459
Long-Term Debt Repaid	-165	-165	-393	-278	-564
Total Debt Repaid	-165	-165	-393	-278	-564
Net Debt Issued (Repaid)	547	-44	506	-82	-105
Issuance of Common Stock	575	3	558	103	-
Other Financing Activities	-12	-11	-384	211	156
Financing Cash Flow	1,110	-52	680	232	51
Foreign Exchange Rate Adjustments	-	-	-7	-3	-4
Miscellaneous Cash Flow Adjustments	-1	-341	-2	-	-1
Net Cash Flow	194	48	107	434	53
Free Cash Flow	-379	438	-530	264	95
Free Cash Flow Growth	-	-	-	177.90%	-
Free Cash Flow Margin	-16.14%	15.38%	-27.60%	12.23%	5.83%
Free Cash Flow Per Share	-105.61	131.42	-164.35	98.78	36.52
Cash Interest Paid	12	13	14	28	30
Cash Income Tax Paid	77	1	44	36	5
Levered Free Cash Flow	-494.63	351.5	-449	400.75	13.13
Unlevered Free Cash Flow	-485.88	361.5	-442.13	417.63	32.5
Change in Working Capital	-80	95	-330	115	108

Updated Mar 5, 2021. Source: S&P Global Market Intelligence. Standard template. Financial Sources.