Nissin Shoji 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	4,415	1,081	591	586	795
Depreciation & Amortization	682	518	529	546	512
Loss (Gain) From Sale of Assets	236	-565	132	150	42
Loss (Gain) From Sale of Investments	-4,460	-	-5	-1	-32
Loss (Gain) on Equity Investments	-14	202	-3	-10	11
Other Operating Activities	-1,273	-235	-326	-179	-592
Change in Accounts Receivable	-165	-36	-147	507	-1,716
Change in Inventory	678	-127	-844	-165	-54
Change in Accounts Payable	-134	67	223	5	-304
Change in Other Net Operating Assets	60	-93	56	187	-292
Operating Cash Flow	25	812	206	1,626	-1,630
Operating Cash Flow Growth	-96.92%	294.18%	-87.33%	-	-
Capital Expenditures	-283	-1,084	-710	-1,187	-1,483
Sale of Property, Plant & Equipment	5	691	226	-39	160
Cash Acquisitions	-687	-10	-9	-9	-8
Divestitures	74	-	-	-	-
Sale (Purchase) of Intangibles	-25	-12	-5	-18	-18
Investment in Securities	5,967	-5	3	4	15
Other Investing Activities	1	-12	-10	-46	245
Investing Cash Flow	5,043	-434	-507	-1,294	-1,088
Short-Term Debt Issued	-	-	325	-	2,200
Long-Term Debt Issued	-	2,600	2,800	2,200	50
Total Debt Issued	-	2,600	3,125	2,200	2,250
Short-Term Debt Repaid	-600	-750	-	-1,400	-
Long-Term Debt Repaid	-989	-2,059	-2,440	-527	-385
Total Debt Repaid	-1,589	-2,809	-2,440	-1,927	-385
Net Debt Issued (Repaid)	-1,589	-209	685	273	1,865
Repurchase of Common Stock	-	-	-	-	-45
Common Dividends Paid	-173	-140	-140	-133	-141
Other Financing Activities	-1	1	-52	-	-64
Financing Cash Flow	-1,763	-348	493	140	1,615
Foreign Exchange Rate Adjustments	-87	114	52	-7	-5
Miscellaneous Cash Flow Adjustments	-1	-	-	-1	1
Net Cash Flow	3,217	144	244	464	-1,107
Free Cash Flow	-258	-272	-504	439	-3,113
Free Cash Flow Margin	-0.65%	-0.70%	-1.30%	1.13%	-8.54%
Free Cash Flow Per Share	-38.64	-40.74	-75.49	65.75	-465.59
Cash Interest Paid	156	147	134	146	131
Cash Income Tax Paid	1,436	238	377	181	595
Levered Free Cash Flow	586.75	-763.5	-643.25	445	-3,712
Unlevered Free Cash Flow	686.75	-670.38	-560.13	535.63	-3,630
Change in Working Capital	439	-189	-712	534	-2,366

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