Koukandekirukun 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	183	174	335	302	102
Depreciation & Amortization	82	42	31	30	24
Other Operating Activities	-100	-88	-181	-7	-69
Change in Accounts Receivable	-131	-148	-137	-112	8
Change in Inventory	-112	-34	-21	-108	-71
Change in Accounts Payable	125	126	114	180	-30
Change in Other Net Operating Assets	170	-21	8	42	21
Operating Cash Flow	217	51	149	327	-15
Operating Cash Flow Growth	325.49%	-65.77%	-54.43%	-	-
Capital Expenditures	-299	-377	-183	-77	-79
Cash Acquisitions	82	-183	-401	-	-
Other Investing Activities	89	34	-3	-5	-60
Investing Cash Flow	-128	-526	-587	-82	-139
Short-Term Debt Issued	-	200	-	-	-
Long-Term Debt Issued	640	-	395	200	-
Total Debt Issued	640	200	395	200	-
Short-Term Debt Repaid	-30	-	-	-	-
Long-Term Debt Repaid	-241	-182	-115	-67	-53
Total Debt Repaid	-271	-182	-115	-67	-53
Net Debt Issued (Repaid)	369	18	280	133	-53
Issuance of Common Stock	270	314	-	13	1
Other Financing Activities	-1	-1	1	1	-
Financing Cash Flow	638	331	281	147	-52
Foreign Exchange Rate Adjustments	2	-	-	-	-
Miscellaneous Cash Flow Adjustments	-	2	-	-	-1
Net Cash Flow	729	-142	-157	392	-207
Free Cash Flow	-82	-326	-34	250	-94
Free Cash Flow Margin	-0.65%	-3.17%	-0.45%	4.14%	-1.96%
Free Cash Flow Per Share	-11.29	-46.64	-4.91	36.04	-13.56
Cash Interest Paid	10	2	1	1	1
Cash Income Tax Paid	99	90	182	8	69
Levered Free Cash Flow	256.75	-191.38	41	310.5	-
Unlevered Free Cash Flow	263	-190.13	41.63	311.13	-
Change in Working Capital	52	-77	-36	2	-72