TORQ Inc. Cash Flow Statement

Financials in millions JPY. Fiscal year is November - October.

Millions JPY. Fiscal year is Nov - Oct.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct '25 Oct 31, 2025	Oct '24 Oct 31, 2024	Oct '23 Oct 31, 2023	Oct '22 Oct 31, 2022	Oct '21 Oct 31, 2021
Net Income	1,313	1,315	1,246	724	395
Depreciation & Amortization	424	479	539	402	142
Loss (Gain) From Sale of Assets	-	-74	-	-	-
Loss (Gain) From Sale of Investments	21	-58	-197	-79	-38
Other Operating Activities	-447	-468	-164	-149	-31
Change in Accounts Receivable	1,381	-306	-322	-200	-803
Change in Inventory	-429	-751	204	-1,280	-219
Change in Accounts Payable	-279	122	-93	178	489
Change in Other Net Operating Assets	77	-279	652	-465	37
Operating Cash Flow	2,061	-20	1,865	-869	-28
Capital Expenditures	-2	-13	-42	-1,104	-2,593
Sale of Property, Plant & Equipment	-	227	-	-	-
Divestitures	-	-	33	-	-
Sale (Purchase) of Intangibles	-26	-34	-48	-58	-25
Investment in Securities	-167	-213	-11	-646	-644
Other Investing Activities	4	111	7	113	92
Investing Cash Flow	-191	78	-61	-1,695	-3,170
Short-Term Debt Issued	150	500	-	600	-
Long-Term Debt Issued	-	-	1,100	1,852	5,598
Total Debt Issued	150	500	1,100	2,452	5,598
Short-Term Debt Repaid	-	-	-	-	-2,050
Long-Term Debt Repaid	-636	-486	-1,586	-244	-200
Total Debt Repaid	-636	-486	-1,586	-244	-2,250
Net Debt Issued (Repaid)	-486	14	-486	2,208	3,348
Repurchase of Common Stock	-157	-373	-	-	-
Common Dividends Paid	-137	-148	-148	-148	-148
Other Financing Activities	-1	-1	-	-1	-4
Financing Cash Flow	-781	-508	-634	2,059	3,196
Foreign Exchange Rate Adjustments	-12	-	-	-	-
Miscellaneous Cash Flow Adjustments	-1	-	-	-	14
Net Cash Flow	1,076	-450	1,170	-505	12
Free Cash Flow	2,059	-33	1,823	-1,973	-2,621
Free Cash Flow Margin	9.14%	-0.15%	8.38%	-9.63%	-13.61%
Free Cash Flow Per Share	90.78	-1.34	73.40	-79.61	-105.88
Cash Interest Paid	125	72	58	56	44
Cash Income Tax Paid	447	466	162	149	30
Levered Free Cash Flow	1,510	-328.75	1,719	-2,489	-2,469
Unlevered Free Cash Flow	1,588	-284.38	1,755	-2,454	-2,441
Change in Working Capital	750	-1,214	441	-1,767	-496

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