KIYO Learning Co.,Ltd. (TYO:7353)
Japan · Delayed Price · Currency is JPY 550.00
-5.00 (-0.90%)
Aug 27, 2026, 3:30 PM JST
KIYO Learning Cash Flow Statement
Financials in millions JPY. Fiscal year is January - December.
Millions JPY. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 451 | 303 | 207 | 128 | -183 | 148 |
Depreciation & Amortization | 109 | 103 | 84 | 68 | 52 | 62 |
Loss (Gain) From Sale of Investments | -24 | - | 8 | 11 | - | - |
Other Operating Activities | -42 | -36 | -44 | 9 | -17 | -45 |
Change in Accounts Receivable | -16 | 6 | -13 | -8 | -19 | -11 |
Change in Inventory | 7 | -25 | -65 | 13 | -26 | -27 |
Change in Accounts Payable | -74 | -45 | 44 | -29 | 86 | 27 |
Change in Other Net Operating Assets | 86 | 420 | 212 | 408 | 420 | 286 |
Operating Cash Flow | 497 | 726 | 433 | 600 | 313 | 440 |
Operating Cash Flow Growth | -0.40% | 67.67% | -27.83% | 91.69% | -28.86% | -39.23% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -6 | -3 | -18 | - | -1 | -64 |
Sale (Purchase) of Intangibles | -100 | -101 | -114 | -108 | -97 | -58 |
Investment in Securities | 24 | - | - | - | -49 | - |
Other Investing Activities | -10 | -11 | - | -38 | -1 | 31 |
Investing Cash Flow | -92 | -115 | -132 | -146 | -148 | -91 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Short-Term Debt Issued | - | - | 950 | 850 | 1,550 | 50 |
Long-Term Debt Issued | - | - | - | - | - | 50 |
Total Debt Issued | -200 | - | 950 | 850 | 1,550 | 100 |
Short-Term Debt Repaid | - | - | -950 | -850 | -1,150 | - |
Long-Term Debt Repaid | - | - | -19 | -47 | -50 | -50 |
Total Debt Repaid | 200 | - | -969 | -897 | -1,200 | -50 |
Net Debt Issued (Repaid) | - | - | -19 | -47 | 350 | 50 |
Issuance of Common Stock | 2 | 4 | 4 | 4 | 2 | 45 |
Other Financing Activities | -3 | -4 | -3 | -4 | -4 | -1 |
Financing Cash Flow | -1 | - | -18 | -47 | 348 | 94 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Miscellaneous Cash Flow Adjustments | -1 | - | -1 | -1 | - | - |
Net Cash Flow | 403 | 611 | 282 | 406 | 513 | 443 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 491 | 723 | 415 | 600 | 312 | 376 |
Free Cash Flow Growth | -1.01% | 74.22% | -30.83% | 92.31% | -17.02% | -47.70% |
Free Cash Flow Margin | 9.25% | 14.37% | 9.29% | 15.80% | 10.96% | 16.62% |
Free Cash Flow Per Share | 71.23 | 105.13 | 60.62 | 87.48 | 46.18 | 54.95 |
Levered Free Cash Flow | 262.75 | 535.25 | 229.38 | 478.5 | 270.5 | 270.25 |
Unlevered Free Cash Flow | 266.5 | 539 | 232.5 | 481 | 273.63 | 271.5 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 6 | 6 | 4 | 4 | 5 | 1 |
Cash Income Tax Paid | 39 | 35 | 45 | -6 | 17 | 44 |
Change in Working Capital | 3 | 356 | 178 | 384 | 461 | 275 |