Kappa Create 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	1,161	1,578	-2,829	836	-1,406
Depreciation & Amortization	2,271	2,208	2,111	1,982	1,931
Loss (Gain) From Sale of Assets	286	171	1,709	68	489
Other Operating Activities	-201	-192	613	3,002	-528
Change in Accounts Receivable	20	-198	-356	336	-854
Change in Inventory	-117	63	-131	-48	-
Change in Accounts Payable	454	62	807	-875	530
Change in Other Net Operating Assets	-41	-138	598	-2,724	-700
Operating Cash Flow	3,833	3,554	2,522	2,577	-538
Operating Cash Flow Growth	7.85%	40.92%	-2.13%	-	-
Capital Expenditures	-1,661	-2,434	-1,174	-875	-549
Sale of Property, Plant & Equipment	1	1	2	1,290	-
Divestitures	42	-	-	-	-
Sale (Purchase) of Intangibles	-18	-49	-24	-118	-59
Other Investing Activities	-136	-8	50	9	4
Investing Cash Flow	-1,935	-2,490	-1,146	306	-604
Short-Term Debt Issued	-	-	-	-	4,000
Long-Term Debt Issued	2,500	3,000	-	6,000	1,989
Total Debt Issued	2,500	3,000	-	6,000	5,989
Short-Term Debt Repaid	-	-	-	-4,000	-
Long-Term Debt Repaid	-2,720	-2,260	-1,995	-2,100	-1,680
Total Debt Repaid	-2,720	-2,260	-1,995	-6,100	-1,680
Net Debt Issued (Repaid)	-220	740	-1,995	-100	4,309
Common Dividends Paid	-245	-	-	-	-
Other Financing Activities	-1,445	-1,384	-1,270	-1,300	-1,182
Financing Cash Flow	-1,910	-644	-3,265	-1,400	3,127
Foreign Exchange Rate Adjustments	16	-	-	-	-
Miscellaneous Cash Flow Adjustments	-1	-1	-	-1	-2
Net Cash Flow	3	419	-1,889	1,482	1,983
Free Cash Flow	2,172	1,120	1,348	1,702	-1,087
Free Cash Flow Growth	93.93%	-16.91%	-20.80%	-	-
Free Cash Flow Margin	2.97%	1.55%	1.91%	2.53%	-1.68%
Free Cash Flow Per Share	44.02	22.70	27.32	34.50	-22.03
Cash Interest Paid	231	192	165	153	104
Cash Income Tax Paid	172	189	171	-283	411
Levered Free Cash Flow	1,509	182.63	1,861	-931	-1,433
Unlevered Free Cash Flow	1,636	300.75	1,966	-841.63	-1,373
Change in Working Capital	316	-211	918	-3,311	-1,024

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