ISB Corporation (TYO:9702)

ISB Corporation Cash Flow Statement

Financials in millions JPY. Fiscal year is January - December.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	1,435	2,892	2,369	2,394	1,940
Depreciation & Amortization	452	253	491	486	556
Loss (Gain) From Sale of Assets	-	8	188	-	-
Loss (Gain) From Sale of Investments	-	-	-	-17	-
Other Operating Activities	78	-876	-1,327	-799	-809
Change in Accounts Receivable	-296	-224	-395	-307	-513
Change in Inventory	-210	-228	33	-379	234
Change in Accounts Payable	76	61	189	568	121
Change in Other Net Operating Assets	210	-6	397	-20	-72
Operating Cash Flow	1,745	1,880	1,945	1,926	1,457
Operating Cash Flow Growth	-7.18%	-3.34%	0.99%	32.19%	-21.79%
Capital Expenditures	-895	-372	-114	-115	-148
Sale of Property, Plant & Equipment	-	108	-	-	-
Cash Acquisitions	-	-626	-	-	-
Sale (Purchase) of Intangibles	-57	-64	-10	-6	-
Investment in Securities	-5	-5	-4	23	-4
Other Investing Activities	-60	-395	-142	25	-50
Investing Cash Flow	-1,017	-1,354	-270	-73	-202
Short-Term Debt Repaid	-	-	-	-	-20
Long-Term Debt Repaid	-	-	-	-	-25
Total Debt Repaid	-	-	-	-	-45
Net Debt Issued (Repaid)	-	-	-	-	-45
Common Dividends Paid	-616	-479	-453	-340	-355
Other Financing Activities	-1	-1	-1	-1	-2
Financing Cash Flow	-617	-480	-454	-341	-402
Foreign Exchange Rate Adjustments	-6	56	25	42	23
Miscellaneous Cash Flow Adjustments	-2	-	-	-	-1
Net Cash Flow	103	102	1,246	1,554	875
Free Cash Flow	850	1,508	1,831	1,811	1,309
Free Cash Flow Growth	-43.63%	-17.64%	1.10%	38.35%	-26.87%
Free Cash Flow Margin	2.30%	4.44%	5.65%	6.25%	5.00%
Free Cash Flow Per Share	74.20	131.92	160.50	159.14	115.28
Cash Interest Paid	1	-	-	-	-
Cash Income Tax Paid	898	939	1,255	840	841
Levered Free Cash Flow	682.61	1,182	2,142	1,956	1,329
Unlevered Free Cash Flow	683.23	1,183	2,142	1,956	1,330
Change in Working Capital	-220	-397	224	-138	-230

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