Alue Co.,Ltd. Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	356	-69	84	227	280
Depreciation & Amortization	72	53	41	45	37
Loss (Gain) From Sale of Assets	1	-	-	-	-
Other Operating Activities	11	-65	-16	-83	31
Change in Accounts Receivable	-39	119	38	-92	-80
Change in Accounts Payable	60	-35	-38	-22	80
Change in Other Net Operating Assets	78	-40	24	15	17
Operating Cash Flow	539	-37	133	90	365
Operating Cash Flow Growth	-	-	47.78%	-75.34%	-
Capital Expenditures	-	-9	-	-	-15
Cash Acquisitions	-61	-165	-	-	-
Sale (Purchase) of Intangibles	-5	-40	-49	-45	-41
Investment in Securities	-3	-12	-3	-3	-3
Other Investing Activities	-	8	-	-	-1
Investing Cash Flow	-69	-218	-52	-48	-60
Short-Term Debt Issued	100	200	-	-	-
Long-Term Debt Issued	-	150	-	-	-
Total Debt Issued	100	350	-	-	-
Short-Term Debt Repaid	-	-82	-	-	-
Long-Term Debt Repaid	-81	-175	-183	-269	-287
Total Debt Repaid	-81	-257	-183	-269	-287
Net Debt Issued (Repaid)	19	93	-183	-269	-287
Issuance of Common Stock	1	-	-	1	1
Common Dividends Paid	-17	-17	-17	-17	-
Other Financing Activities	-2	-	-1	-1	1
Financing Cash Flow	1	76	-201	-286	-285
Foreign Exchange Rate Adjustments	-	12	8	9	11
Miscellaneous Cash Flow Adjustments	-	-	-	1	-1
Net Cash Flow	471	-167	-112	-234	30
Free Cash Flow	539	-46	133	90	350
Free Cash Flow Growth	-	-	47.78%	-74.29%	-
Free Cash Flow Margin	14.82%	-1.49%	4.39%	3.25%	14.61%
Free Cash Flow Per Share	209.38	-18.10	51.76	35.41	136.69
Cash Interest Paid	8	3	1	3	5
Cash Income Tax Paid	12	16	20	83	-10
Levered Free Cash Flow	447.88	-24.88	53.5	-12.5	262.25
Unlevered Free Cash Flow	452.25	-23	54.13	-10.63	265.38
Change in Working Capital	99	44	24	-99	17

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