SPK Corporation 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	3,649	3,341	2,968	2,349	2,042
Depreciation & Amortization	729	581	438	315	251
Loss (Gain) From Sale of Assets	3	2	-	-3	3
Loss (Gain) From Sale of Investments	-84	9	-62	-	-3
Other Operating Activities	-1,046	-1,153	-768	-753	-647
Change in Accounts Receivable	-1,122	-640	-618	-357	306
Change in Inventory	-203	-870	-1,639	-1,162	126
Change in Accounts Payable	-310	199	345	402	196
Change in Other Net Operating Assets	-424	366	174	-255	75
Operating Cash Flow	1,192	1,835	838	536	2,349
Operating Cash Flow Growth	-35.04%	118.97%	56.34%	-77.18%	117.10%
Capital Expenditures	-697	-1,034	-510	-384	-329
Sale of Property, Plant & Equipment	14	3	1	10	1
Cash Acquisitions	-2,040	-489	-	-89	-396
Divestitures	-	-	90	-	-
Sale (Purchase) of Intangibles	-222	-131	-168	-140	-50
Investment in Securities	127	-121	-10	-	-
Other Investing Activities	-44	-26	-9	12	-48
Investing Cash Flow	-2,888	-1,797	-879	-592	-821
Short-Term Debt Issued	-	-	114	-	-
Long-Term Debt Issued	5,550	2,100	1,300	4	1,527
Total Debt Issued	5,550	2,100	1,414	4	1,527
Short-Term Debt Repaid	-324	-327	-	-220	-104
Long-Term Debt Repaid	-2,158	-1,040	-485	-504	-604
Total Debt Repaid	-2,482	-1,367	-485	-724	-708
Net Debt Issued (Repaid)	3,068	733	929	-720	819
Repurchase of Common Stock	94	-	-	-	-
Common Dividends Paid	-553	-471	-421	-391	-351
Other Financing Activities	-119	-95	-82	-83	-106
Financing Cash Flow	2,490	167	426	-1,194	362
Foreign Exchange Rate Adjustments	110	58	81	43	-10
Miscellaneous Cash Flow Adjustments	-	76	-	-	-1
Net Cash Flow	904	339	466	-1,207	1,879
Free Cash Flow	495	801	328	152	2,020
Free Cash Flow Growth	-38.20%	144.21%	115.79%	-92.47%	129.28%
Free Cash Flow Margin	0.72%	1.26%	0.60%	0.32%	4.82%
Free Cash Flow Per Share	49.15	79.77	32.66	15.14	201.16
Cash Interest Paid	42	17	19	13	8
Cash Income Tax Paid	1,043	1,157	763	749	650
Levered Free Cash Flow	-1,305	-308.25	-414.88	-527.25	1,666
Unlevered Free Cash Flow	-1,280	-296.38	-403	-519.13	1,671
Change in Working Capital	-2,059	-945	-1,738	-1,372	703

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