CS-C.Co.,Ltd. Cash Flow Statement

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

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Net Income	-72	-3	220	244	168
Depreciation & Amortization	155	118	82	60	40
Loss (Gain) From Sale of Assets	-	-	3	-	-
Other Operating Activities	21	-59	-138	-61	3
Change in Accounts Receivable	-89	-106	-16	28	-38
Change in Accounts Payable	74	115	42	51	45
Change in Other Net Operating Assets	-53	64	49	-33	3
Operating Cash Flow	36	129	242	289	221
Operating Cash Flow Growth	-72.09%	-46.69%	-16.26%	30.77%	-
Capital Expenditures	-37	-39	-	-	-1
Cash Acquisitions	-195	-60	-	-	-
Sale (Purchase) of Intangibles	-79	-179	-186	-142	-71
Investment in Securities	-30	-	-	-	-
Other Investing Activities	-19	-39	-5	-7	-6
Investing Cash Flow	-360	-314	-190	-156	-78
Short-Term Debt Issued	180	180	225	180	135
Long-Term Debt Issued	318	-	-	-	-
Total Debt Issued	498	180	225	180	135
Short-Term Debt Repaid	-180	-180	-225	-180	-135
Long-Term Debt Repaid	-40	-9	-9	-9	-9
Total Debt Repaid	-220	-189	-234	-189	-144
Net Debt Issued (Repaid)	278	-9	-9	-9	-9
Issuance of Common Stock	-	-	1	1,416	-
Other Financing Activities	-	-1	-	-1	-
Financing Cash Flow	278	-10	-8	1,406	-9
Miscellaneous Cash Flow Adjustments	36	-	-1	-	-2
Net Cash Flow	-10	-195	43	1,539	132
Free Cash Flow	-1	90	242	289	220
Free Cash Flow Growth	-	-62.81%	-16.26%	31.36%	-
Free Cash Flow Margin	-0.03%	3.30%	9.97%	13.25%	11.54%
Free Cash Flow Per Share	-0.15	13.65	36.82	46.90	44.00
Cash Interest Paid	1	-	-	-	-
Cash Income Tax Paid	-23	60	142	62	-2
Levered Free Cash Flow	50.25	-88.13	18.38	134.5	130.13
Unlevered Free Cash Flow	50.88	-88.13	18.38	134.5	130.13
Change in Working Capital	-68	73	75	46	10

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