SPARX Group Cash Flow Statement

Financials in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	7,935	9,333	6,627	6,345	6,044
Depreciation & Amortization	264	218	180	195	282
Loss (Gain) From Sale of Assets	-	-	-	-	97
Loss (Gain) From Sale of Investments	-157	-1,243	-338	-103	46
Loss (Gain) on Equity Investments	-61	-9	-20	101	278
Other Operating Activities	-2,469	-1,866	-2,500	-3,627	-1,401
Change in Accounts Receivable	-59	-736	-236	-60	-284
Change in Inventory	-438	-	-	-	-
Change in Accounts Payable	-8	498	-229	-54	366
Change in Other Net Operating Assets	56	-201	-379	-136	690
Operating Cash Flow	5,063	5,994	3,105	2,661	6,118
Operating Cash Flow Growth	-15.53%	93.04%	16.68%	-56.51%	34.91%
Capital Expenditures	-667	-406	-304	-9	-249
Sale (Purchase) of Intangibles	-1	-1,223	-	-	-
Investment in Securities	-1,808	-2,700	1,088	-1,428	-2,153
Other Investing Activities	352	393	1,117	157	512
Investing Cash Flow	-2,124	-3,126	2,001	-1,180	-2,900
Long-Term Debt Issued	-	-	980	-	-
Total Debt Issued	-	-	980	-	-
Short-Term Debt Repaid	-132	-	-	-	-
Long-Term Debt Repaid	-	-343	-656	-	-
Total Debt Repaid	-132	-343	-656	-	-
Net Debt Issued (Repaid)	-132	-343	324	-	-
Issuance of Common Stock	-	1,215	845	-	-
Repurchase of Common Stock	-293	-1,701	-1,158	-252	-
Common Dividends Paid	-2,718	-2,443	-2,419	-2,228	-1,822
Other Financing Activities	-248	-20	-	-	-22
Financing Cash Flow	-3,391	-3,292	-2,408	-2,480	-1,844
Foreign Exchange Rate Adjustments	-175	462	130	264	177
Miscellaneous Cash Flow Adjustments	-54	-	-	-	-89
Net Cash Flow	-681	38	2,828	-735	1,462
Free Cash Flow	4,396	5,588	2,801	2,652	5,869
Free Cash Flow Growth	-21.33%	99.50%	5.62%	-54.81%	48.43%
Free Cash Flow Margin	24.47%	33.87%	20.97%	18.88%	41.06%
Free Cash Flow Per Share	110.62	140.40	70.24	66.38	146.84
Cash Interest Paid	71	63	64	65	64
Cash Income Tax Paid	2,506	1,864	2,495	3,627	1,402
Levered Free Cash Flow	3,846	4,273	2,768	2,477	4,451
Unlevered Free Cash Flow	3,890	4,314	2,825	2,518	4,491
Change in Working Capital	-449	-439	-844	-250	772

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