Wintest Corp. (TYO:6721)

Wintest Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	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 Net Working Capital	-673	-619	41	-48	227	-

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