Naigai Cash Flow Statement

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

Millions JPY. Fiscal year is Feb - Jan.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jan '26 Jan 31, 2026	Jan '25 Jan 31, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022
Net Income	83	139	142	-1,525	105
Depreciation & Amortization	49	45	71	120	106
Loss (Gain) From Sale of Assets	15	45	72	167	13
Loss (Gain) From Sale of Investments	-153	-32	-	-	-154
Other Operating Activities	40	31	6	-164	80
Change in Accounts Receivable	-258	33	-257	651	-714
Change in Inventory	-46	31	-205	136	-251
Change in Accounts Payable	2	-236	-35	244	652
Change in Other Net Operating Assets	-15	-91	-151	-157	-348
Operating Cash Flow	-283	-35	-357	-528	-511
Capital Expenditures	-75	-67	-54	-114	-118
Investment in Securities	74	245	-115	-3	165
Other Investing Activities	-59	27	62	1	-
Investing Cash Flow	-60	205	-107	-116	47
Short-Term Debt Issued	-	-	-	100	-
Long-Term Debt Issued	-	-	-	300	-
Total Debt Issued	-	-	-	400	-
Short-Term Debt Repaid	-45	-	-100	-	-900
Long-Term Debt Repaid	-58	-39	-39	-	-
Total Debt Repaid	-103	-39	-139	-	-900
Net Debt Issued (Repaid)	-103	-39	-139	400	-900
Repurchase of Common Stock	-100	-16	-	-15	-
Other Financing Activities	-21	-20	-17	-1	-
Financing Cash Flow	-224	-75	-156	384	-900
Foreign Exchange Rate Adjustments	11	70	41	80	42
Miscellaneous Cash Flow Adjustments	-	-1	-	1	1
Net Cash Flow	-556	164	-579	-179	-1,321
Free Cash Flow	-358	-102	-411	-642	-629
Free Cash Flow Margin	-2.68%	-0.78%	-3.16%	-5.05%	-4.67%
Free Cash Flow Per Share	-45.30	-12.46	-50.22	-78.40	-76.58
Cash Interest Paid	21	18	14	12	11
Cash Income Tax Paid	33	31	27	31	-28
Levered Free Cash Flow	-365.75	-220	-469.75	173.13	-643.88
Unlevered Free Cash Flow	-352	-208.75	-461.63	180	-637.63
Change in Working Capital	-317	-263	-648	874	-661

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