Koyosha 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	140	103	185	84	17
Depreciation & Amortization	131	159	135	134	165
Loss (Gain) From Sale of Assets	-8	-	31	5	-
Loss (Gain) From Sale of Investments	6	-	-	-	-
Other Operating Activities	-62	-38	-9	4	31
Change in Accounts Receivable	36	-38	83	-172	115
Change in Inventory	27	31	2	3	-40
Change in Accounts Payable	-101	-190	-77	38	-39
Change in Other Net Operating Assets	-31	-13	-133	-38	-70
Operating Cash Flow	138	14	217	58	179
Operating Cash Flow Growth	885.71%	-93.55%	274.14%	-67.60%	-11.39%
Capital Expenditures	-44	-93	-218	-25	-13
Sale of Property, Plant & Equipment	8	-	68	-	-
Sale (Purchase) of Intangibles	-	-3	-	-3	-29
Investment in Securities	63	-50	150	-96	-64
Other Investing Activities	-4	69	97	-	3
Investing Cash Flow	23	-77	97	-124	-103
Long-Term Debt Issued	-	160	115	-	-
Long-Term Debt Repaid	-85	-80	-276	-71	-76
Total Debt Repaid	-85	-80	-276	-71	-76
Net Debt Issued (Repaid)	-85	80	-161	-71	-76
Repurchase of Common Stock	-50	-195	-	-495	-
Common Dividends Paid	-18	-34	-	-	-
Other Financing Activities	-	1	-	-	-
Financing Cash Flow	-153	-148	-161	-566	-76
Miscellaneous Cash Flow Adjustments	-	-	1	-1	-
Net Cash Flow	8	-211	154	-633	-
Free Cash Flow	94	-79	-1	33	166
Free Cash Flow Growth	-	-	-	-80.12%	23.88%
Free Cash Flow Margin	1.95%	-1.67%	-0.02%	0.77%	4.09%
Free Cash Flow Per Share	35.67	-23.37	-0.29	9.65	30.13
Cash Interest Paid	2	1	2	2	3
Cash Income Tax Paid	59	36	16	18	9
Levered Free Cash Flow	58.5	-122.13	24.75	-506.75	610.88
Unlevered Free Cash Flow	59.75	-121.5	26	-505.5	612.75
Change in Working Capital	-69	-210	-125	-169	-34

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