Sigmakoki Cash Flow Statement

Financials in millions JPY. Fiscal year is June - May.

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov '25 Nov 30, 2025	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022	May '21 May 31, 2021
Net Income	1,383	1,386	979	2,163	1,592	1,152
Depreciation & Amortization	448	418	387	382	367	388
Loss (Gain) From Sale of Assets	-	-	-	-456	21	-
Loss (Gain) on Equity Investments	-25	-29	-31	-30	-36	-31
Other Operating Activities	-605	-298	-823	-597	-415	-155
Change in Accounts Receivable	-131	-148	164	177	-522	13
Change in Inventory	83	41	334	-590	-354	96
Change in Accounts Payable	-827	-845	-44	-31	267	25
Change in Other Net Operating Assets	-199	-146	444	-36	22	89
Operating Cash Flow	127	379	1,410	982	942	1,577
Operating Cash Flow Growth	-90.00%	-73.12%	43.59%	4.25%	-40.27%	37.85%
Capital Expenditures	-197	-438	-1,275	-455	-146	-175
Sale of Property, Plant & Equipment	-	-	-	834	-	-
Sale (Purchase) of Intangibles	-26	-15	-6	-7	-10	-9
Investment in Securities	-16	-24	-167	-273	-500	-1,300
Other Investing Activities	72	59	-10	83	-52	-2
Investing Cash Flow	-167	-418	-1,458	182	-708	-1,486
Short-Term Debt Issued	-	-	-	1,050	3,700	2,700
Long-Term Debt Issued	-	-	100	510	50	210
Total Debt Issued	-141	-	100	1,560	3,750	2,910
Short-Term Debt Repaid	-	-	-	-1,050	-3,700	-2,700
Long-Term Debt Repaid	-	-230	-292	-289	-288	-290
Total Debt Repaid	-182	-230	-292	-1,339	-3,988	-2,990
Net Debt Issued (Repaid)	-323	-230	-192	221	-238	-80
Common Dividends Paid	-297	-297	-306	-282	-282	-283
Other Financing Activities	-34	-74	-120	-51	-12	-7
Financing Cash Flow	-654	-601	-618	-112	-532	-370
Foreign Exchange Rate Adjustments	75	-28	239	142	184	77
Miscellaneous Cash Flow Adjustments	1	49	1	1	2	1
Net Cash Flow	-618	-619	-426	1,195	-112	-201
Free Cash Flow	-70	-59	135	527	796	1,402
Free Cash Flow Growth	-	-	-74.38%	-33.79%	-43.22%	272.87%
Free Cash Flow Margin	-0.61%	-0.51%	1.20%	4.64%	7.69%	16.00%
Free Cash Flow Per Share	-9.88	-8.33	19.06	74.41	112.39	197.96
Cash Interest Paid	2	4	11	7	4	5
Cash Income Tax Paid	465	92	743	594	420	160
Levered Free Cash Flow	-178.63	-222.63	240.63	456.63	499.25	1,194
Unlevered Free Cash Flow	-177.38	-220.13	246.88	461	501.75	1,197
Change in Working Capital	-1,074	-1,098	898	-480	-587	223

Updated Nov 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.