Cerespo Cash Flow Statement

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	-267	-493	-378	3,081	6,680	-1,559
Depreciation & Amortization	57	55	62	101	99	103
Loss (Gain) From Sale of Assets	-	-	-	-	6	1
Loss (Gain) From Sale of Investments	-	-	-1	-	-	16
Other Operating Activities	-154	-9	-776	-1,862	83	-108
Change in Accounts Receivable	-21	-775	871	936	-2,590	766
Change in Inventory	-275	-41	54	203	371	-237
Change in Accounts Payable	354	254	-645	-1,557	2,543	-512
Change in Other Net Operating Assets	1,266	1,519	-270	151	579	-811
Operating Cash Flow	960	510	-1,083	1,053	7,771	-2,341
Operating Cash Flow Growth	-	-	-	-86.45%	-	-
Capital Expenditures	-41	-13	-9	-27	-7	-11
Sale of Property, Plant & Equipment	-	-	6	-	-	-
Sale (Purchase) of Intangibles	-5	-	-25	-64	-	-3
Investment in Securities	-	-	3	-	-	57
Other Investing Activities	1	-	-	9	-4	1
Investing Cash Flow	-44	-12	-26	-82	-11	44
Short-Term Debt Issued	-	-	-	50	-	1,200
Total Debt Issued	50	-	-	50	-	1,200
Short-Term Debt Repaid	-	-	-	-	-1,300	-
Long-Term Debt Repaid	-	-	-	-75	-75	-75
Total Debt Repaid	-	-	-	-75	-1,375	-75
Net Debt Issued (Repaid)	50	-	-	-25	-1,375	1,125
Repurchase of Common Stock	-	-	-139	-	-	-
Common Dividends Paid	-165	-125	-390	-554	-	-165
Other Financing Activities	-17	-16	-16	-16	-37	-16
Financing Cash Flow	-132	-141	-545	-595	-1,412	944
Miscellaneous Cash Flow Adjustments	-2	-1	-2	-1	-	-
Net Cash Flow	782	356	-1,656	375	6,348	-1,353
Free Cash Flow	919	497	-1,092	1,026	7,764	-2,352
Free Cash Flow Growth	-	-	-	-86.78%	-	-
Free Cash Flow Margin	6.33%	3.64%	-12.19%	5.15%	28.74%	-53.53%
Free Cash Flow Per Share	167.98	90.97	-195.63	183.87	1396.65	-424.66
Cash Interest Paid	7	5	3	3	28	3
Cash Income Tax Paid	157	12	781	1,865	12	398
Levered Free Cash Flow	671.25	201.13	-910.63	624.5	6,822	-1,939
Unlevered Free Cash Flow	674.38	203.63	-908.75	626.38	6,840	-1,937
Change in Working Capital	1,324	957	10	-267	903	-794

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.