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 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 31, 2026	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022
Net Income	1,522	2,072	1,006	925	806
Depreciation & Amortization	34	42	63	48	47
Loss (Gain) From Sale of Assets	2	50	1	40	-
Loss (Gain) From Sale of Investments	-	-841	-	-	2
Other Operating Activities	-919	-118	-211	-264	-249
Change in Accounts Receivable	-578	-1,145	156	-603	-95
Change in Inventory	-32	-12	34	-14	4
Change in Accounts Payable	22	37	-	18	39
Change in Other Net Operating Assets	140	413	1	162	18
Operating Cash Flow	191	498	1,050	312	572
Operating Cash Flow Growth	-61.65%	-52.57%	236.54%	-45.45%	-31.91%
Capital Expenditures	-17	-17	-80	-7	-16
Sale of Property, Plant & Equipment	5	-	1	9	-
Sale (Purchase) of Intangibles	-11	-7	-2	-13	-20
Investment in Securities	448	1,054	-208	447	295
Other Investing Activities	-	-	-2	-1	-
Investing Cash Flow	425	1,030	-291	435	259
Repurchase of Common Stock	-	-	-	-	-117
Common Dividends Paid	-665	-444	-347	-347	-268
Other Financing Activities	-	-	-	-	-1
Financing Cash Flow	-665	-444	-347	-347	-386
Foreign Exchange Rate Adjustments	27	-2	12	1	19
Miscellaneous Cash Flow Adjustments	1	-	-	-	1
Net Cash Flow	-21	1,082	424	401	465
Free Cash Flow	174	481	970	305	556
Free Cash Flow Growth	-63.82%	-50.41%	218.03%	-45.14%	-33.01%
Free Cash Flow Margin	1.44%	4.59%	10.24%	3.42%	7.00%
Free Cash Flow Per Share	17.96	49.71	100.33	31.59	58.05
Cash Income Tax Paid	935	330	272	326	311
Levered Free Cash Flow	-117.88	613.63	871.5	147.5	371.38
Unlevered Free Cash Flow	-117.88	613.63	871.5	147.5	371.38
Change in Working Capital	-448	-707	191	-437	-34