Japan Process Development Cash Flow Statement

Financials in millions JPY. Fiscal year is June - May.

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022	May '21 May 31, 2021
Net Income	2,072	1,006	925	806	790
Depreciation & Amortization	42	63	48	47	47
Loss (Gain) From Sale of Assets	50	1	40	-	-
Loss (Gain) From Sale of Investments	-841	-	-	2	4
Other Operating Activities	-118	-211	-264	-249	-1
Change in Accounts Receivable	-1,145	156	-603	-95	85
Change in Inventory	-12	34	-14	4	21
Change in Accounts Payable	37	-	18	39	-
Change in Other Net Operating Assets	413	1	162	18	-106
Operating Cash Flow	498	1,050	312	572	840
Operating Cash Flow Growth	-52.57%	236.54%	-45.45%	-31.91%	241.46%
Capital Expenditures	-17	-80	-7	-16	-10
Sale of Property, Plant & Equipment	-	1	9	-	-
Sale (Purchase) of Intangibles	-7	-2	-13	-20	-22
Investment in Securities	1,054	-208	447	295	731
Other Investing Activities	-	-2	-1	-	-3
Investing Cash Flow	1,030	-291	435	259	696
Repurchase of Common Stock	-	-	-	-117	-
Common Dividends Paid	-444	-347	-347	-268	-250
Other Financing Activities	-	-	-	-1	-
Financing Cash Flow	-444	-347	-347	-386	-250
Foreign Exchange Rate Adjustments	-2	12	1	19	11
Miscellaneous Cash Flow Adjustments	-	-	-	1	1
Net Cash Flow	1,082	424	401	465	1,298
Free Cash Flow	481	970	305	556	830
Free Cash Flow Growth	-50.41%	218.03%	-45.14%	-33.01%	377.01%
Free Cash Flow Margin	4.59%	10.24%	3.42%	7.00%	10.86%
Free Cash Flow Per Share	49.71	100.33	31.59	58.05	85.83
Cash Income Tax Paid	330	272	326	311	183
Levered Free Cash Flow	613.63	871.5	147.5	371.38	800.75
Unlevered Free Cash Flow	613.63	871.5	147.5	371.38	800.75
Change in Working Capital	-707	191	-437	-34	-