SPARX Group Cash Flow Statement

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	9,581	7,935	9,333	6,627	6,345
Depreciation & Amortization	331	264	218	180	195
Loss (Gain) From Sale of Investments	-671	-157	-1,243	-338	-103
Loss (Gain) on Equity Investments	-92	-61	-9	-20	101
Other Operating Activities	-2,677	-2,469	-1,866	-2,500	-3,627
Change in Accounts Receivable	-454	-59	-736	-236	-60
Change in Inventory	-1,896	-438	-	-	-
Change in Accounts Payable	-214	-8	498	-229	-54
Change in Other Net Operating Assets	1,993	56	-201	-379	-136
Operating Cash Flow	5,901	5,063	5,994	3,105	2,661
Operating Cash Flow Growth	16.55%	-15.53%	93.04%	16.68%	-56.51%
Capital Expenditures	-194	-667	-406	-304	-9
Sale (Purchase) of Intangibles	-10	-1	-1,223	-	-
Investment in Securities	-1,099	-1,808	-2,700	1,088	-1,428
Other Investing Activities	-2,577	352	393	1,117	157
Investing Cash Flow	-3,880	-2,124	-3,126	2,001	-1,180
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	-303	-293	-1,701	-1,158	-252
Common Dividends Paid	-2,786	-2,718	-2,443	-2,419	-2,228
Other Financing Activities	-929	-248	-20	-	-
Financing Cash Flow	-4,018	-3,391	-3,292	-2,408	-2,480
Foreign Exchange Rate Adjustments	139	-175	462	130	264
Miscellaneous Cash Flow Adjustments	1	-54	-	-	-
Net Cash Flow	-1,857	-681	38	2,828	-735
Free Cash Flow	5,707	4,396	5,588	2,801	2,652
Free Cash Flow Growth	29.82%	-21.33%	99.50%	5.62%	-54.81%
Free Cash Flow Margin	29.15%	24.47%	33.87%	20.97%	18.88%
Free Cash Flow Per Share	144.29	110.62	140.40	70.24	66.38
Cash Interest Paid	153	71	63	64	65
Cash Income Tax Paid	2,744	2,506	1,864	2,495	3,627
Levered Free Cash Flow	4,371	3,846	4,273	2,768	2,477
Unlevered Free Cash Flow	4,466	3,890	4,314	2,825	2,518
Change in Working Capital	-571	-449	-439	-844	-250

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