The Sailor Pen Co., Ltd. (TYO:7992)
Japan · Delayed Price · Currency is JPY 102.00
-2.00 (-1.92%)
Sep 11, 2026, 9:15 AM JST
The Sailor Pen Cash Flow Statement
Financials in millions JPY. Fiscal year is January - December.
Millions JPY. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | -113 | -198 | -1,128 | -1,528 | -171 | 89 |
Depreciation & Amortization | 46 | 35 | 159 | 199 | 114 | 72 |
Loss (Gain) From Sale of Assets | 8 | 8 | 912 | 1,197 | 22 | 12 |
Loss (Gain) From Sale of Investments | - | - | - | 1 | - | - |
Loss (Gain) on Equity Investments | - | - | - | -2 | 2 | 2 |
Other Operating Activities | -17 | -13 | 40 | 1 | -55 | -10 |
Change in Accounts Receivable | 142 | 289 | -195 | -91 | 201 | -102 |
Change in Inventory | 244 | 135 | -132 | -99 | -108 | -54 |
Change in Accounts Payable | -46 | -130 | -60 | -115 | -86 | -36 |
Change in Other Net Operating Assets | -49 | -92 | -1 | 2 | -198 | 159 |
Operating Cash Flow | 215 | 34 | -405 | -435 | -279 | 132 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -56 | -68 | -75 | -418 | -1,170 | -538 |
Cash Acquisitions | - | - | - | - | - | -1 |
Divestitures | - | - | - | 44 | - | - |
Sale (Purchase) of Intangibles | -6 | -7 | - | -12 | -14 | -34 |
Investment in Securities | 5 | - | - | - | - | - |
Other Investing Activities | 1 | - | 7 | 1 | 1 | -13 |
Investing Cash Flow | -56 | -75 | -68 | -385 | -1,183 | -586 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
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 | -100 | -325 | -3 |
Net Debt Issued (Repaid) | -100 | - | 400 | 300 | 175 | -3 |
Issuance of Common Stock | - | - | - | - | -10 | - |
Other Financing Activities | -13 | -12 | -13 | -9 | -8 | -8 |
Financing Cash Flow | -113 | -12 | 387 | 291 | 157 | -11 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Foreign Exchange Rate Adjustments | 18 | 7 | 10 | 9 | 13 | 2 |
Miscellaneous Cash Flow Adjustments | - | 1 | - | -1 | - | - |
Net Cash Flow | 64 | -45 | -76 | -521 | -1,292 | -463 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | 159 | -34 | -480 | -853 | -1,449 | -406 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | 3.55% | -0.79% | -10.26% | -18.71% | -28.81% | -7.53% |
Free Cash Flow Per Share | 5.36 | -1.15 | -16.19 | -28.77 | -60.73 | -13.70 |
Levered Free Cash Flow | 213.75 | 79.5 | -445.88 | -852 | -1,018 | -559.63 |
Unlevered Free Cash Flow | 234.38 | 97.63 | -432.75 | -840.75 | -1,007 | -545.88 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 32 | 29 | 21 | 17 | 16 | 20 |
Cash Income Tax Paid | 19 | 18 | 14 | - | 61 | 14 |
Change in Working Capital | 291 | 202 | -388 | -303 | -191 | -33 |