Japan M&A Solution Cash Flow Statement

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

Millions JPY. Fiscal year is Nov - Oct.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 30, 2026	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	107	-64	-14	168	-	-
Depreciation & Amortization	1	2	2	2	-	-
Loss (Gain) From Sale of Assets	11	11	-	-	-	-
Other Operating Activities	3	27	-44	-12	-	-
Change in Accounts Receivable	-68	-	8	-8	-	-
Change in Accounts Payable	31	4	-20	43	-	-
Change in Other Net Operating Assets	12	27	-50	7	-	-
Operating Cash Flow	97	7	-118	200	-	-
Capital Expenditures	-3	-2	-1	-2	-	-
Other Investing Activities	-4	-4	-	13	-	-
Investing Cash Flow	-7	-6	-1	11	-	-
Issuance of Common Stock	-	9	113	221	-	-
Repurchase of Common Stock	-56	-56	-	-	-	-
Financing Cash Flow	-56	-47	113	221	-	-
Miscellaneous Cash Flow Adjustments	1	1	-	2	-	-
Net Cash Flow	35	-45	-6	434	-	-
Free Cash Flow	94	5	-119	198	-	-
Free Cash Flow Margin	11.65%	0.77%	-19.77%	26.33%	-	-
Free Cash Flow Per Share	63.08	3.33	-80.30	152.68	-	-
Cash Income Tax Paid	-	-25	43	12	-	-
Levered Free Cash Flow	75.38	10	-118.38	189	-	-
Unlevered Free Cash Flow	75.38	10	-118.38	189	-	-
Change in Working Capital	-25	31	-62	42	-	-