CELM,Inc. Cash Flow Statement

Financials in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	1,032	975	1,003	736	697
Depreciation & Amortization	456	307	215	220	216
Loss (Gain) From Sale of Assets	-	-	-	86	-
Loss (Gain) From Sale of Investments	76	4	19	-	14
Other Operating Activities	-602	-260	-461	-554	-189
Change in Accounts Receivable	-62	135	32	-29	-130
Change in Accounts Payable	56	-69	-188	95	274
Change in Other Net Operating Assets	69	-34	90	145	224
Operating Cash Flow	1,025	1,058	710	699	1,106
Operating Cash Flow Growth	-3.12%	49.01%	1.57%	-36.80%	207.22%
Capital Expenditures	-5	-24	-14	-42	-
Cash Acquisitions	-	-2,457	-158	-	-
Sale (Purchase) of Intangibles	-11	-46	-91	-	-
Investment in Securities	-	53	-108	-	-19
Other Investing Activities	1	-12	-1	1	-1
Investing Cash Flow	-15	-2,486	-372	-41	-20
Short-Term Debt Issued	-	540	1,000	300	80
Long-Term Debt Issued	-	2,730	-	-	-
Total Debt Issued	-	3,270	1,000	300	80
Short-Term Debt Repaid	-	-1,040	-500	-300	-570
Long-Term Debt Repaid	-533	-133	-259	-242	-348
Total Debt Repaid	-533	-1,173	-759	-542	-918
Net Debt Issued (Repaid)	-533	2,097	241	-242	-838
Issuance of Common Stock	12	1	23	58	1,760
Repurchase of Common Stock	-	-709	-288	-1,521	-
Common Dividends Paid	-344	-234	-177	-194	-
Other Financing Activities	-12	-8	-5	-6	-14
Financing Cash Flow	-877	1,147	-206	-1,905	908
Foreign Exchange Rate Adjustments	5	9	9	13	11
Miscellaneous Cash Flow Adjustments	-	3	-	-	-
Net Cash Flow	138	-269	141	-1,234	2,005
Free Cash Flow	1,020	1,034	696	657	1,106
Free Cash Flow Growth	-1.35%	48.56%	5.94%	-40.60%	207.22%
Free Cash Flow Margin	9.89%	12.63%	9.28%	9.04%	17.09%
Free Cash Flow Per Share	46.51	45.98	29.18	25.31	40.36
Cash Interest Paid	47	21	2	3	4
Cash Income Tax Paid	604	260	291	498	192
Levered Free Cash Flow	1,030	950.75	528.88	623.13	1,268
Unlevered Free Cash Flow	1,059	963.88	530.13	625	1,271
Change in Working Capital	63	32	-66	211	368

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