for Startups Cash Flow Statement

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Dec '24 Dec 31, 2024	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	-	397	586	492
Depreciation & Amortization	-	55	16	32
Other Operating Activities	-	-79	-255	-19
Change in Accounts Receivable	-	-96	-367	-236
Change in Accounts Payable	-	-185	-121	287
Change in Other Net Operating Assets	-	87	106	49
Operating Cash Flow	-	179	-35	605
Capital Expenditures	-	-	-84	-48
Investment in Securities	-	-	-10	-30
Other Investing Activities	-	-293	4	-90
Investing Cash Flow	-	-293	-90	-168
Long-Term Debt Issued	-	-	-	100
Long-Term Debt Repaid	-	-66	-116	-67
Net Debt Issued (Repaid)	-	-66	-116	33
Issuance of Common Stock	-	23	4	28
Other Financing Activities	-	67	265	176
Financing Cash Flow	-	24	153	237
Miscellaneous Cash Flow Adjustments	-	1	-1	-
Net Cash Flow	-	-89	27	674
Free Cash Flow	-	179	-119	557
Free Cash Flow Margin	-	5.24%	-3.97%	23.72%
Free Cash Flow Per Share	-	49.07	-32.63	152.94
Cash Income Tax Paid	-	79	257	20
Levered Free Cash Flow	-	198	-261.38	-
Unlevered Free Cash Flow	-	198	-261.38	-
Change in Net Working Capital	-398.48	122	559	-

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