Being Holdings Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	2,269	2,266	1,813	1,409	1,213
Depreciation & Amortization	758	709	667	640	570
Loss (Gain) From Sale of Assets	6	-8	3	-13	-6
Loss (Gain) From Sale of Investments	-27	-	-	-20	-
Other Operating Activities	-864	-543	-549	-382	-363
Change in Accounts Receivable	-340	-360	-421	-347	-73
Change in Accounts Payable	294	142	178	-203	243
Change in Other Net Operating Assets	117	260	208	185	-44
Operating Cash Flow	2,213	2,466	1,899	1,269	1,540
Operating Cash Flow Growth	-10.26%	29.86%	49.65%	-17.60%	43.39%
Capital Expenditures	-2,023	-789	-1,494	-618	-1,233
Sale of Property, Plant & Equipment	7	18	9	18	8
Sale (Purchase) of Intangibles	-	-13	-1	-4	-18
Investment in Securities	-176	-11	-7	1	-12
Other Investing Activities	82	28	-105	79	21
Investing Cash Flow	-2,110	-767	-1,598	-524	-1,234
Short-Term Debt Issued	-	-	1,600	1,000	-
Long-Term Debt Issued	1,900	3,279	-	-	1,312
Total Debt Issued	1,900	3,279	1,600	1,000	1,312
Short-Term Debt Repaid	-500	-1,600	-	-	-150
Long-Term Debt Repaid	-907	-2,070	-955	-1,434	-1,552
Total Debt Repaid	-1,407	-3,670	-955	-1,434	-1,702
Net Debt Issued (Repaid)	493	-391	645	-434	-390
Issuance of Common Stock	-	11	26	31	43
Common Dividends Paid	-373	-202	-152	-133	-113
Other Financing Activities	-389	-392	-358	-404	-342
Financing Cash Flow	-269	-974	161	-940	-802
Net Cash Flow	-166	725	462	-195	-496
Free Cash Flow	190	1,677	405	651	307
Free Cash Flow Growth	-88.67%	314.07%	-37.79%	112.05%	-69.48%
Free Cash Flow Margin	0.57%	5.56%	1.54%	2.83%	1.53%
Free Cash Flow Per Share	7.88	70.13	16.85	27.18	12.88
Cash Interest Paid	61	35	24	27	32
Cash Income Tax Paid	867	543	552	381	359
Levered Free Cash Flow	-340.75	1,470	228.25	806.88	66
Unlevered Free Cash Flow	-302	1,492	244.5	823.75	84.75
Change in Working Capital	71	42	-35	-365	126

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