Business Coach Cash Flow Statement

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

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2025	FY 2024
Period Ending	Mar '26 Mar 31, 2026	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024
Net Income	57	210	79
Depreciation & Amortization	50	75	84
Loss (Gain) From Sale of Investments	-32	-32	-
Other Operating Activities	-62	-42	-34
Change in Accounts Receivable	-155	-115	-99
Change in Inventory	3	1	-
Change in Accounts Payable	66	25	80
Change in Other Net Operating Assets	-56	-31	26
Operating Cash Flow	-129	91	136
Operating Cash Flow Growth	-	-33.09%	-
Capital Expenditures	-	-1	-
Cash Acquisitions	-	-	-89
Divestitures	128	128	-
Sale (Purchase) of Intangibles	-49	-33	-9
Investment in Securities	-30	-30	-
Other Investing Activities	-11	-44	-34
Investing Cash Flow	38	20	-132
Short-Term Debt Repaid	-	-	-3
Long-Term Debt Repaid	-	-29	-65
Total Debt Repaid	-11	-29	-68
Net Debt Issued (Repaid)	-11	-29	-68
Issuance of Common Stock	692	15	-
Common Dividends Paid	-60	-55	-54
Other Financing Activities	-	-	-1
Financing Cash Flow	621	-69	-123
Net Cash Flow	529	42	-119
Free Cash Flow	-129	90	136
Free Cash Flow Growth	-	-33.82%	-
Free Cash Flow Margin	-7.26%	4.49%	8.49%
Free Cash Flow Per Share	-54.82	26.67	40.43
Cash Income Tax Paid	61	44	33
Levered Free Cash Flow	-110.75	113.88	-
Unlevered Free Cash Flow	-110.75	113.88	-
Change in Working Capital	-142	-120	7