Cosel Cash Flow Statement

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

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '25 May 20, 2025	May '24 May 20, 2024	May '23 May 20, 2023	May '22 May 20, 2022	May '21 May 20, 2021
Net Income	316	7,549	5,212	2,942	2,476
Depreciation & Amortization	1,524	1,392	1,278	1,257	1,423
Loss (Gain) From Sale of Assets	5	14	61	89	1,102
Loss (Gain) From Sale of Investments	-	12	-	-	-121
Other Operating Activities	-2,283	-2,256	-841	-1,736	-379
Change in Accounts Receivable	4,945	318	-2,936	-512	-931
Change in Inventory	206	-1,041	-2,030	-2,882	-524
Change in Accounts Payable	-660	-413	116	37	35
Change in Other Net Operating Assets	-195	-44	171	-216	-645
Operating Cash Flow	3,858	5,531	1,031	-1,021	2,436
Operating Cash Flow Growth	-30.25%	436.47%	-	-	-19.39%
Capital Expenditures	-1,553	-1,024	-862	-874	-599
Sale of Property, Plant & Equipment	1	4	-	-	1
Sale (Purchase) of Intangibles	-218	-187	-	-	-
Investment in Securities	145	-619	1,560	2,822	3,371
Other Investing Activities	4	-	-22	-15	-44
Investing Cash Flow	-1,621	-1,826	676	1,933	2,729
Short-Term Debt Issued	-	-	-	63	-
Total Debt Issued	-	-	-	63	-
Short-Term Debt Repaid	-	-13	-51	-	-
Total Debt Repaid	-	-13	-51	-	-
Net Debt Issued (Repaid)	-	-13	-51	63	-
Issuance of Common Stock	11,548	-	-	-	-
Repurchase of Common Stock	-	-	-1,006	-672	-
Common Dividends Paid	-2,005	-1,457	-954	-684	-762
Other Financing Activities	-315	-132	-105	-55	-54
Financing Cash Flow	9,228	-1,602	-2,116	-1,348	-816
Foreign Exchange Rate Adjustments	-306	679	76	418	338
Miscellaneous Cash Flow Adjustments	-1	-	1	-	1
Net Cash Flow	11,158	2,782	-332	-18	4,688
Free Cash Flow	2,305	4,507	169	-1,895	1,837
Free Cash Flow Growth	-48.86%	2566.86%	-	-	-13.14%
Free Cash Flow Margin	8.52%	10.88%	0.48%	-6.75%	6.80%
Free Cash Flow Per Share	57.59	135.89	5.00	-55.49	52.97
Cash Interest Paid	12	9	11	10	3
Cash Income Tax Paid	2,286	2,256	842	1,790	424
Levered Free Cash Flow	1,529	3,682	196.88	-2,338	1,866
Unlevered Free Cash Flow	1,537	3,688	203.75	-2,332	1,868
Change in Working Capital	4,296	-1,180	-4,679	-3,573	-2,065

Updated Feb 20, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.