IDEA Consultants,Inc. Cash Flow Statement

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

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	3,400	3,409	2,991	3,278	2,107
Depreciation & Amortization	751	784	757	736	769
Loss (Gain) From Sale of Assets	62	66	-	3	32
Loss (Gain) From Sale of Investments	-33	13	-	-	-
Loss (Gain) on Equity Investments	7	55	5	-	104
Other Operating Activities	-1,268	-380	-2,892	-961	-634
Change in Accounts Receivable	-544	-1,050	-761	-6,028	-180
Change in Inventory	-38	-17	-16	7,713	-1,047
Change in Accounts Payable	-429	763	327	-9	-29
Change in Other Net Operating Assets	-712	362	-571	-513	520
Operating Cash Flow	1,196	4,005	-160	4,219	1,642
Operating Cash Flow Growth	-70.14%	-	-	156.94%	-47.02%
Capital Expenditures	-866	-1,207	-1,677	-2,360	-1,411
Sale of Property, Plant & Equipment	-	6	5	-	-
Sale (Purchase) of Intangibles	-6	-7	-9	-13	-122
Investment in Securities	-268	-	-13	-	4
Other Investing Activities	14	50	29	64	18
Investing Cash Flow	-1,125	-1,160	-1,664	-2,310	-1,510
Short-Term Debt Issued	-	-	700	-	-
Long-Term Debt Issued	-	-	-	1,000	-
Total Debt Issued	-	-	700	1,000	-
Short-Term Debt Repaid	-	-700	-	-	-
Long-Term Debt Repaid	-200	-200	-200	-200	-1,025
Total Debt Repaid	-200	-900	-200	-200	-1,025
Net Debt Issued (Repaid)	-200	-900	500	800	-1,025
Common Dividends Paid	-712	-463	-320	-249	-213
Other Financing Activities	2	-4	-11	-16	-19
Financing Cash Flow	-910	-1,367	169	535	-1,257
Foreign Exchange Rate Adjustments	-7	2	3	3	12
Miscellaneous Cash Flow Adjustments	-1	-1	1	216	-
Net Cash Flow	-847	1,479	-1,651	2,663	-1,113
Free Cash Flow	330	2,798	-1,837	1,859	231
Free Cash Flow Growth	-88.21%	-	-	704.76%	-90.02%
Free Cash Flow Margin	1.34%	11.51%	-8.09%	8.07%	1.12%
Free Cash Flow Per Share	46.23	391.92	-257.31	260.39	32.36
Cash Interest Paid	5	7	7	8	2
Cash Income Tax Paid	1,266	324	2,892	954	635
Levered Free Cash Flow	7.13	2,308	-1,903	-452.25	-597.38
Unlevered Free Cash Flow	10.88	2,313	-1,899	-449.13	-595.5
Change in Working Capital	-1,723	58	-1,021	1,163	-736

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.