The Sailor Pen Co., Ltd. (TYO:7992)

The Sailor Pen Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	-1,128	-1,528	-171	89	-121
Depreciation & Amortization	159	199	114	72	45
Loss (Gain) From Sale of Assets	912	1,197	22	12	-
Loss (Gain) From Sale of Investments	-	1	-	-	-
Loss (Gain) on Equity Investments	-	-2	2	2	15
Other Operating Activities	40	1	-55	-10	-22
Change in Accounts Receivable	-195	-91	201	-102	183
Change in Inventory	-132	-99	-108	-54	-219
Change in Accounts Payable	-60	-115	-86	-36	-10
Change in Other Net Operating Assets	-1	2	-198	159	-50
Operating Cash Flow	-405	-435	-279	132	-179
Capital Expenditures	-75	-418	-1,170	-538	-179
Cash Acquisitions	-	-	-	-1	-
Divestitures	-	44	-	-	-
Sale (Purchase) of Intangibles	-	-12	-14	-34	-15
Other Investing Activities	7	1	1	-13	-
Investing Cash Flow	-68	-385	-1,183	-586	-194
Short-Term Debt Issued	500	400	-	-	-
Long-Term Debt Issued	-	-	500	-	1,976
Total Debt Issued	500	400	500	-	1,976
Short-Term Debt Repaid	-	-	-299	-	-
Long-Term Debt Repaid	-100	-100	-26	-3	-
Total Debt Repaid	-100	-100	-325	-3	-
Net Debt Issued (Repaid)	400	300	175	-3	1,976
Issuance of Common Stock	-	-	-10	-	-
Other Financing Activities	-13	-9	-8	-8	-8
Financing Cash Flow	387	291	157	-11	1,968
Foreign Exchange Rate Adjustments	10	9	13	2	-5
Miscellaneous Cash Flow Adjustments	-	-1	-	-	-3
Net Cash Flow	-76	-521	-1,292	-463	1,587
Free Cash Flow	-480	-853	-1,449	-406	-358
Free Cash Flow Margin	-10.26%	-18.71%	-28.81%	-7.53%	-7.46%
Free Cash Flow Per Share	-16.19	-28.77	-60.73	-13.70	-24.51
Cash Interest Paid	21	17	16	20	28
Cash Income Tax Paid	14	-	61	14	27
Levered Free Cash Flow	-445.88	-852	-1,018	-559.63	-294
Unlevered Free Cash Flow	-432.75	-840.75	-1,007	-545.88	-261.5
Change in Working Capital	-388	-303	-191	-33	-96

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