Kappa Create 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	-130	1,161	1,578	-2,829	836
Depreciation & Amortization	2,328	2,271	2,208	2,111	1,982
Loss (Gain) From Sale of Assets	721	286	171	1,709	68
Other Operating Activities	-216	-201	-192	613	3,002
Change in Accounts Receivable	143	20	-198	-356	336
Change in Inventory	60	-117	63	-131	-48
Change in Accounts Payable	-180	454	62	807	-875
Change in Other Net Operating Assets	-199	-41	-138	598	-2,724
Operating Cash Flow	2,527	3,833	3,554	2,522	2,577
Operating Cash Flow Growth	-34.07%	7.85%	40.92%	-2.13%	-
Capital Expenditures	-1,861	-1,661	-2,434	-1,174	-875
Sale of Property, Plant & Equipment	-	1	1	2	1,290
Divestitures	-	42	-	-	-
Sale (Purchase) of Intangibles	-3	-18	-49	-24	-118
Other Investing Activities	-264	-136	-8	50	9
Investing Cash Flow	-2,128	-1,935	-2,490	-1,146	306
Long-Term Debt Issued	2,000	2,500	3,000	-	6,000
Total Debt Issued	2,000	2,500	3,000	-	6,000
Short-Term Debt Repaid	-	-	-	-	-4,000
Long-Term Debt Repaid	-2,790	-2,720	-2,260	-1,995	-2,100
Total Debt Repaid	-2,790	-2,720	-2,260	-1,995	-6,100
Net Debt Issued (Repaid)	-790	-220	740	-1,995	-100
Common Dividends Paid	-245	-245	-	-	-
Other Financing Activities	-1,258	-1,445	-1,384	-1,270	-1,300
Financing Cash Flow	-2,293	-1,910	-644	-3,265	-1,400
Foreign Exchange Rate Adjustments	-12	16	-	-	-
Miscellaneous Cash Flow Adjustments	-	-1	-1	-	-1
Net Cash Flow	-1,906	3	419	-1,889	1,482
Free Cash Flow	666	2,172	1,120	1,348	1,702
Free Cash Flow Growth	-69.34%	93.93%	-16.91%	-20.80%	-
Free Cash Flow Margin	0.91%	2.97%	1.55%	1.91%	2.53%
Free Cash Flow Per Share	13.49	44.02	22.70	27.32	34.50
Cash Interest Paid	251	231	192	165	153
Cash Income Tax Paid	165	172	189	171	-283
Levered Free Cash Flow	74.75	1,509	182.63	1,861	-931
Unlevered Free Cash Flow	199.13	1,636	300.75	1,966	-841.63
Change in Working Capital	-176	316	-211	918	-3,311

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