Step Co.,Ltd. Cash Flow Statement

Financials in millions JPY. Fiscal year is October - September.

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Net Income	2,690	2,509	2,405	2,563	2,471
Depreciation & Amortization	518.34	527.79	513.34	491.33	485.67
Loss (Gain) From Sale of Assets	-	-	-36.42	-	-
Loss (Gain) From Sale of Investments	-	-	-2.62	-	-
Stock-Based Compensation	129.06	63.08	69.93	26.24	26.98
Other Operating Activities	6	284	-149.49	-229.73	593.77
Change in Accounts Receivable	-0.29	-9.74	-15.02	-3.26	32.03
Change in Inventory	-0.95	1.06	-2.46	-13.06	4.26
Change in Accounts Payable	1.87	49.23	14.09	-114.01	128.33
Change in Other Net Operating Assets	39.27	-40.84	53.55	340.13	-21.12
Operating Cash Flow	3,383	3,383	2,850	3,061	3,721
Operating Cash Flow Growth	-0.01%	18.70%	-6.88%	-17.75%	99.15%
Capital Expenditures	-274.22	-248.23	-426.2	-354.28	-309.77
Sale of Property, Plant & Equipment	-	-	613.69	-	-
Sale (Purchase) of Intangibles	-12.25	-61.82	-46.15	-	-
Investment in Securities	-2,908	-600	-1,141	-0	-0
Other Investing Activities	-0.47	-29.91	-33.43	-35.32	-94.49
Investing Cash Flow	-3,193	-937.54	-1,032	-388.41	-401.88
Long-Term Debt Issued	-	100	-	350	-
Long-Term Debt Repaid	-155.67	-123.75	-135.25	-1,525	-1,889
Net Debt Issued (Repaid)	-155.67	-23.75	-135.25	-1,175	-1,889
Repurchase of Common Stock	-597.31	-1,094	-532.5	-0.08	-
Common Dividends Paid	-1,268	-1,381	-779.74	-790.82	-660.52
Other Financing Activities	-0	-0	-	-	-
Financing Cash Flow	-2,020	-2,499	-1,447	-1,966	-2,550
Miscellaneous Cash Flow Adjustments	-	-	-0	-0	-0
Net Cash Flow	-1,831	-52.95	371.21	706.14	769.18
Free Cash Flow	3,109	3,135	2,424	2,706	3,411
Free Cash Flow Growth	-0.83%	29.33%	-10.43%	-20.66%	155.32%
Free Cash Flow Margin	19.62%	20.76%	16.78%	19.82%	26.17%
Free Cash Flow Per Share	196.89	194.44	146.84	163.95	206.67
Cash Interest Paid	0.78	0.43	0.54	0.83	2.7
Cash Income Tax Paid	1,168	766.29	1,123	1,424	566.54
Levered Free Cash Flow	2,562	2,605	1,970	2,338	3,107
Unlevered Free Cash Flow	2,562	2,605	1,970	2,339	3,109
Change in Working Capital	39.89	-0.29	50.16	209.79	143.5

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