UP GARAGE GROUP 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	1,083	981	874	699	-
Depreciation & Amortization	303	244	195	158	-
Loss (Gain) From Sale of Assets	-	-6	-1	-	-
Other Operating Activities	-316	-280	-295	-233	-
Change in Accounts Receivable	-111	-36	-32	-20	-
Change in Inventory	-294	-42	-239	29	-
Change in Accounts Payable	-69	160	32	-44	-
Change in Other Net Operating Assets	-136	129	19	11	-
Operating Cash Flow	460	1,150	553	600	-
Operating Cash Flow Growth	-60.00%	107.96%	-7.83%	-	-
Capital Expenditures	-328	-223	-111	-116	-
Sale of Property, Plant & Equipment	1	24	7	2	-
Sale (Purchase) of Intangibles	-215	-213	-204	-195	-
Other Investing Activities	-26	-17	-12	5	-
Investing Cash Flow	-562	-423	-313	-297	-
Short-Term Debt Issued	-	-	-	300	-
Total Debt Issued	-	-	-	300	-
Short-Term Debt Repaid	-100	-100	-250	-	-
Long-Term Debt Repaid	-	-35	-59	-259	-
Total Debt Repaid	-100	-135	-309	-259	-
Net Debt Issued (Repaid)	-100	-135	-309	41	-
Issuance of Common Stock	2	6	1	1,018	-
Common Dividends Paid	-193	-165	-124	-102	-
Other Financing Activities	-4	-13	-23	-14	-
Financing Cash Flow	-295	-307	-455	943	-
Foreign Exchange Rate Adjustments	-4	-1	-	-	-
Miscellaneous Cash Flow Adjustments	-2	-1	-1	1	-
Net Cash Flow	-403	418	-216	1,247	-
Free Cash Flow	132	927	442	484	-
Free Cash Flow Growth	-85.76%	109.73%	-8.68%	-	-
Free Cash Flow Margin	0.94%	7.38%	3.89%	4.60%	-
Free Cash Flow Per Share	16.54	116.38	55.60	71.19	-
Cash Interest Paid	1	2	2	5	-
Cash Income Tax Paid	315	283	301	242	-
Levered Free Cash Flow	-153.13	625.88	163.5	216.5	-
Unlevered Free Cash Flow	-152.5	627.13	164.75	219.63	-
Change in Working Capital	-610	211	-220	-24	-

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