Wintest Corp. (TYO:6721)

Wintest Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	-1,103	-552	-683	-630	93.6
Loss (Gain) From Sale of Assets	9	-	-	3	26.4
Loss (Gain) From Sale of Investments	-	-	-	-41	-
Other Operating Activities	-1	-4	12	-20	-7.2
Change in Accounts Receivable	20	-66	-6	464	-957.6
Change in Inventory	336	115	5	-557	-81.6
Change in Accounts Payable	81	-16	-77	-22	-69.6
Change in Other Net Operating Assets	-4	-35	136	-53	74.4
Operating Cash Flow	-662	-558	-613	-856	-921.6
Capital Expenditures	-1	-	-	-	-50.4
Divestitures	-	-	-	23	-
Sale (Purchase) of Intangibles	-	-	-	-2	-9.6
Other Investing Activities	-	-	3	-	-9.6
Investing Cash Flow	-1	-	3	21	-69.6
Short-Term Debt Issued	100	-	158	-	-
Long-Term Debt Issued	-	-	120	80	-
Total Debt Issued	100	-	278	80	-
Short-Term Debt Repaid	-	-159	-	-	-
Long-Term Debt Repaid	-32	-32	-29	-7	-
Total Debt Repaid	-32	-191	-29	-7	-4.8
Net Debt Issued (Repaid)	68	-191	249	73	-4.8
Issuance of Common Stock	104	833	421	-	-
Other Financing Activities	-1	-1	-3	-5	-2.4
Financing Cash Flow	171	641	667	68	-7.2
Foreign Exchange Rate Adjustments	222	-	-	58	52.8
Miscellaneous Cash Flow Adjustments	-	-	2	3	-
Net Cash Flow	-270	83	59	-706	-945.6
Free Cash Flow	-663	-558	-613	-856	-972
Free Cash Flow Margin	-158.99%	-137.10%	-291.90%	-278.83%	-65.79%
Free Cash Flow Per Share	-15.15	-13.94	-17.75	-25.91	-29.43
Cash Interest Paid	11	5	3	-	-
Cash Income Tax Paid	2	2	-11	17	7.2
Levered Free Cash Flow	-65.75	-392.88	-387.63	-685.88	-
Unlevered Free Cash Flow	-58.88	-389.75	-385.13	-685.88	-
Change in Working Capital	433	-2	58	-168	-1,034

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