Ligua 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	-169	124	-886	118	236
Depreciation & Amortization	68	155	249	200	85
Loss (Gain) From Sale of Assets	-	-	358	1	3
Other Operating Activities	-67	13	-32	-89	-37
Change in Accounts Receivable	42	-260	33	45	-208
Change in Inventory	63	-115	-21	-138	2
Change in Accounts Payable	-107	123	6	-35	108
Change in Other Net Operating Assets	333	-38	-35	-22	18
Operating Cash Flow	163	2	-328	80	207
Operating Cash Flow Growth	8050.00%	-	-	-61.35%	-43.44%
Capital Expenditures	-17	-8	-57	-40	-29
Sale of Property, Plant & Equipment	3	-	-	-	-
Cash Acquisitions	-	-	-	-171	5
Sale (Purchase) of Intangibles	-19	-14	-82	-255	-464
Investment in Securities	-3	-3	-4	-5	-5
Other Investing Activities	183	35	-460	-3	-2
Investing Cash Flow	147	10	-603	-474	-495
Short-Term Debt Issued	-	386	714	-	-
Long-Term Debt Issued	520	250	600	280	1,628
Total Debt Issued	520	636	1,314	280	1,628
Short-Term Debt Repaid	-194	-	-	-	-
Long-Term Debt Repaid	-615	-504	-560	-444	-373
Total Debt Repaid	-809	-504	-560	-444	-373
Net Debt Issued (Repaid)	-289	132	754	-164	1,255
Issuance of Common Stock	-	5	2	21	12
Repurchase of Common Stock	-	-	-39	-10	-
Other Financing Activities	-1	-	2	-1	-
Financing Cash Flow	-290	137	719	-154	1,267
Miscellaneous Cash Flow Adjustments	1	1	-	-	-1
Net Cash Flow	21	150	-212	-548	978
Free Cash Flow	146	-6	-385	40	178
Free Cash Flow Growth	-	-	-	-77.53%	-49.86%
Free Cash Flow Margin	5.08%	-0.18%	-13.57%	1.25%	6.62%
Free Cash Flow Per Share	98.20	-4.10	-274.47	27.93	125.02
Cash Interest Paid	29	21	17	9	10
Cash Income Tax Paid	66	6	35	89	40
Levered Free Cash Flow	178.63	-99.38	-730.5	-221.5	-334.25
Unlevered Free Cash Flow	196.13	-86.25	-720.5	-215.25	-328.63
Change in Working Capital	331	-290	-17	-150	-80

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