KIYO Learning Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	207	128	-183	148	158
Depreciation & Amortization	84	68	52	62	30
Loss (Gain) From Sale of Investments	8	11	-	-	-
Other Operating Activities	-44	9	-17	-45	2
Change in Accounts Receivable	-13	-8	-19	-11	7
Change in Inventory	-65	13	-26	-27	16
Change in Accounts Payable	44	-29	86	27	82
Change in Other Net Operating Assets	212	408	420	286	429
Operating Cash Flow	433	600	313	440	724
Operating Cash Flow Growth	-27.83%	91.69%	-28.86%	-39.23%	-
Capital Expenditures	-18	-	-1	-64	-5
Sale (Purchase) of Intangibles	-114	-108	-97	-58	-54
Investment in Securities	-	-	-49	-	-
Other Investing Activities	-	-38	-1	31	-71
Investing Cash Flow	-132	-146	-148	-91	-130
Short-Term Debt Issued	950	850	1,550	50	-
Long-Term Debt Issued	-	-	-	50	50
Total Debt Issued	950	850	1,550	100	50
Short-Term Debt Repaid	-950	-850	-1,150	-	-30
Long-Term Debt Repaid	-19	-47	-50	-50	-26
Total Debt Repaid	-969	-897	-1,200	-50	-56
Net Debt Issued (Repaid)	-19	-47	350	50	-6
Issuance of Common Stock	4	4	2	45	742
Other Financing Activities	-3	-4	-4	-1	-12
Financing Cash Flow	-18	-47	348	94	724
Miscellaneous Cash Flow Adjustments	-1	-1	-	-	1
Net Cash Flow	282	406	513	443	1,319
Free Cash Flow	415	600	312	376	719
Free Cash Flow Growth	-30.83%	92.31%	-17.02%	-47.70%	-
Free Cash Flow Margin	9.29%	15.80%	10.96%	16.62%	47.24%
Free Cash Flow Per Share	60.62	87.48	46.18	54.95	343.99
Cash Interest Paid	4	4	5	1	2
Cash Income Tax Paid	45	-6	17	44	1
Levered Free Cash Flow	229.38	478.5	270.5	270.25	630.25
Unlevered Free Cash Flow	232.5	481	273.63	271.5	631.5
Change in Working Capital	178	384	461	275	534

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