BuySell Technologies Cash Flow Statement

Financials in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	8,253	4,221	2,755	3,672	2,165
Depreciation & Amortization	2,304	1,412	1,044	564	393
Loss (Gain) From Sale of Assets	232	-	-	-	107
Other Operating Activities	-2,476	-1,382	-1,814	-1,203	-478
Change in Accounts Receivable	83	-72	-79	42	-98
Change in Inventory	-3,025	-2,912	-1,244	-624	-279
Change in Accounts Payable	998	196	340	464	583
Change in Other Net Operating Assets	1,149	663	236	54	-312
Operating Cash Flow	7,518	2,126	1,238	2,969	2,081
Operating Cash Flow Growth	253.62%	71.73%	-58.30%	42.67%	389.65%
Capital Expenditures	-413	-363	-553	-263	-159
Sale of Property, Plant & Equipment	55	-	-	-	-
Cash Acquisitions	-	-13,250	-246	-1,595	-
Sale (Purchase) of Intangibles	-408	-721	-631	-287	-266
Investment in Securities	25	50	-	-	-
Other Investing Activities	-384	-153	-182	-234	-24
Investing Cash Flow	-1,125	-14,437	-1,612	-2,349	-449
Short-Term Debt Issued	-	850	-	-	-
Long-Term Debt Issued	4,700	21,271	4,392	2,978	500
Total Debt Issued	4,700	22,121	4,392	2,978	500
Short-Term Debt Repaid	-1,000	-	-	-111	-50
Long-Term Debt Repaid	-6,625	-3,962	-2,062	-1,226	-889
Total Debt Repaid	-7,625	-3,962	-2,062	-1,337	-939
Net Debt Issued (Repaid)	-2,925	18,159	2,330	1,641	-439
Issuance of Common Stock	3,793	28	17	145	79
Repurchase of Common Stock	-	-	-1,004	-	-
Common Dividends Paid	-438	-357	-291	-198	-105
Other Financing Activities	-36	-6	-1	-	-13
Financing Cash Flow	394	17,824	1,051	1,588	-478
Foreign Exchange Rate Adjustments	2	-	-	-	-
Miscellaneous Cash Flow Adjustments	-	-	-	1	-1
Net Cash Flow	6,789	5,513	677	2,209	1,153
Free Cash Flow	7,105	1,763	685	2,706	1,922
Free Cash Flow Growth	303.01%	157.37%	-74.69%	40.79%	609.23%
Free Cash Flow Margin	7.06%	2.94%	1.61%	8.02%	7.75%
Free Cash Flow Per Share	233.76	61.15	23.47	93.38	66.85
Cash Interest Paid	366	167	36	24	22
Cash Income Tax Paid	2,519	1,380	1,813	1,204	478
Levered Free Cash Flow	6,441	544.38	-347.38	2,832	1,559
Unlevered Free Cash Flow	6,695	643.75	-325.5	2,847	1,573
Change in Working Capital	-795	-2,125	-747	-64	-106

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