CELM,Inc. 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	975	1,003	736	697	324
Depreciation & Amortization	307	215	220	216	217
Loss (Gain) From Sale of Assets	-	-	86	-	-
Loss (Gain) From Sale of Investments	4	19	-	14	20
Other Operating Activities	-260	-461	-554	-189	-121
Change in Accounts Receivable	135	32	-29	-130	-172
Change in Accounts Payable	-69	-188	95	274	57
Change in Other Net Operating Assets	-34	90	145	224	35
Operating Cash Flow	1,058	710	699	1,106	360
Operating Cash Flow Growth	49.01%	1.57%	-36.80%	207.22%	-
Capital Expenditures	-24	-14	-42	-	-
Cash Acquisitions	-2,457	-158	-	-	-
Sale (Purchase) of Intangibles	-46	-91	-	-	-3
Investment in Securities	53	-108	-	-19	-20
Other Investing Activities	-12	-1	1	-1	-7
Investing Cash Flow	-2,486	-372	-41	-20	-30
Short-Term Debt Issued	540	1,000	300	80	2,030
Long-Term Debt Issued	2,730	-	-	-	-
Total Debt Issued	3,270	1,000	300	80	2,030
Short-Term Debt Repaid	-1,040	-500	-300	-570	-1,640
Long-Term Debt Repaid	-133	-259	-242	-348	-454
Total Debt Repaid	-1,173	-759	-542	-918	-2,094
Net Debt Issued (Repaid)	2,097	241	-242	-838	-64
Issuance of Common Stock	1	23	58	1,760	-
Repurchase of Common Stock	-709	-288	-1,521	-	-
Common Dividends Paid	-234	-177	-194	-	-
Other Financing Activities	-8	-5	-6	-14	-11
Financing Cash Flow	1,147	-206	-1,905	908	-75
Foreign Exchange Rate Adjustments	9	9	13	11	-2
Miscellaneous Cash Flow Adjustments	3	-	-	-	-1
Net Cash Flow	-269	141	-1,234	2,005	252
Free Cash Flow	1,034	696	657	1,106	360
Free Cash Flow Growth	48.56%	5.94%	-40.60%	207.22%	-
Free Cash Flow Margin	12.63%	9.28%	9.04%	17.09%	7.82%
Free Cash Flow Per Share	45.98	29.18	25.31	40.36	17.85
Cash Interest Paid	21	2	3	4	12
Cash Income Tax Paid	260	291	498	192	158
Levered Free Cash Flow	950.75	528.88	623.13	1,268	376.13
Unlevered Free Cash Flow	963.88	530.13	625	1,271	383.63
Change in Working Capital	32	-66	211	368	-80

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