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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-198	-1,128	-1,528	-171	89
Depreciation & Amortization	35	159	199	114	72
Loss (Gain) From Sale of Assets	8	912	1,197	22	12
Loss (Gain) From Sale of Investments	-	-	1	-	-
Loss (Gain) on Equity Investments	-	-	-2	2	2
Other Operating Activities	-13	40	1	-55	-10
Change in Accounts Receivable	289	-195	-91	201	-102
Change in Inventory	135	-132	-99	-108	-54
Change in Accounts Payable	-130	-60	-115	-86	-36
Change in Other Net Operating Assets	-92	-1	2	-198	159
Operating Cash Flow	34	-405	-435	-279	132
Capital Expenditures	-68	-75	-418	-1,170	-538
Cash Acquisitions	-	-	-	-	-1
Divestitures	-	-	44	-	-
Sale (Purchase) of Intangibles	-7	-	-12	-14	-34
Other Investing Activities	-	7	1	1	-13
Investing Cash Flow	-75	-68	-385	-1,183	-586
Short-Term Debt Issued	100	500	400	-	-
Long-Term Debt Issued	-	-	-	500	-
Total Debt Issued	100	500	400	500	-
Short-Term Debt Repaid	-	-	-	-299	-
Long-Term Debt Repaid	-100	-100	-100	-26	-3
Total Debt Repaid	-100	-100	-100	-325	-3
Net Debt Issued (Repaid)	-	400	300	175	-3
Issuance of Common Stock	-	-	-	-10	-
Other Financing Activities	-12	-13	-9	-8	-8
Financing Cash Flow	-12	387	291	157	-11
Foreign Exchange Rate Adjustments	7	10	9	13	2
Miscellaneous Cash Flow Adjustments	1	-	-1	-	-
Net Cash Flow	-45	-76	-521	-1,292	-463
Free Cash Flow	-34	-480	-853	-1,449	-406
Free Cash Flow Margin	-0.79%	-10.26%	-18.71%	-28.81%	-7.53%
Free Cash Flow Per Share	-1.15	-16.19	-28.77	-60.73	-13.70
Cash Interest Paid	29	21	17	16	20
Cash Income Tax Paid	18	14	-	61	14
Levered Free Cash Flow	79.5	-445.88	-852	-1,018	-559.63
Unlevered Free Cash Flow	97.63	-432.75	-840.75	-1,007	-545.88
Change in Working Capital	202	-388	-303	-191	-33

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