KIYO Learning Co.,Ltd. (TYO:7353)

KIYO Learning Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	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 Net Working Capital	-158	-148	-436	-434	-239	-553

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