KOA Corporation Cash Flow Statement

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	1,253	3,992	9,808	6,535	2,790
Depreciation & Amortization	5,860	4,890	4,068	3,525	3,585
Loss (Gain) From Sale of Assets	-12	-	11	-13	35
Loss (Gain) From Sale of Investments	-61	-	-5	-1	-
Loss (Gain) on Equity Investments	-157	-113	-146	-85	-44
Other Operating Activities	-199	-2,603	-2,809	-811	-94
Change in Accounts Receivable	341	2,809	357	-1,798	-1,618
Change in Inventory	677	725	-2,650	-2,456	-331
Change in Accounts Payable	-531	-2,109	-502	185	355
Change in Other Net Operating Assets	930	-502	556	890	616
Operating Cash Flow	8,101	7,089	8,688	5,971	5,294
Operating Cash Flow Growth	14.28%	-18.40%	45.50%	12.79%	29.31%
Capital Expenditures	-25,072	-15,690	-11,646	-4,637	-2,133
Sale of Property, Plant & Equipment	12	15	41	67	2
Sale (Purchase) of Intangibles	-438	-2,144	-111	-114	-219
Investment in Securities	1,761	623	-874	-1,123	-251
Other Investing Activities	-202	-203	-286	-113	-98
Investing Cash Flow	-23,939	-17,399	-12,926	-5,920	-2,699
Short-Term Debt Issued	1,413	560	236	250	1,468
Long-Term Debt Issued	13,270	14,168	14,279	2,510	460
Total Debt Issued	14,683	14,728	14,515	2,760	1,928
Short-Term Debt Repaid	-1,022	-485	-1,261	-493	-1,259
Long-Term Debt Repaid	-422	-57	-2,845	-119	-135
Total Debt Repaid	-1,444	-542	-4,106	-612	-1,394
Net Debt Issued (Repaid)	13,239	14,186	10,409	2,148	534
Issuance of Common Stock	-	-	-	137	98
Common Dividends Paid	-1,847	-1,853	-1,664	-930	-168
Other Financing Activities	-140	-41	-699	-108	-54
Financing Cash Flow	11,252	12,292	8,046	1,247	410
Foreign Exchange Rate Adjustments	218	1,782	1,249	896	348
Miscellaneous Cash Flow Adjustments	2	1	1	1	213
Net Cash Flow	-4,366	3,765	5,058	2,195	3,566
Free Cash Flow	-16,971	-8,601	-2,958	1,334	3,161
Free Cash Flow Growth	-	-	-	-57.80%	-
Free Cash Flow Margin	-26.47%	-13.27%	-3.94%	2.05%	6.28%
Free Cash Flow Per Share	-457.31	-231.90	-79.80	36.09	85.67
Cash Interest Paid	348	152	71	45	38
Cash Income Tax Paid	-27	2,730	2,913	872	151
Levered Free Cash Flow	-19,836	-12,151	-4,680	2,347	2,183
Unlevered Free Cash Flow	-19,604	-12,057	-4,627	2,375	2,207
Change in Working Capital	1,417	923	-2,239	-3,179	-978

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.