Shokubun Cash Flow Statement

Financials in millions JPY. Fiscal year is April - March.

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Net Income	103	1	47	300	253	152
Depreciation & Amortization	161	162	152	133	99	95
Loss (Gain) From Sale of Assets	3	-	3	-110	-1	24
Other Operating Activities	-18	-21	-13	11	-38	-14
Change in Accounts Receivable	-20	-18	35	-162	-12	-34
Change in Inventory	5	-19	34	-31	-8	8
Change in Accounts Payable	41	-43	-20	-5	-33	94
Change in Other Net Operating Assets	-51	-49	-19	-53	-86	63
Operating Cash Flow	224	13	219	83	174	388
Operating Cash Flow Growth	366.67%	-94.06%	163.85%	-52.30%	-55.16%	142.50%
Capital Expenditures	-15	-15	-63	-49	-37	-46
Sale of Property, Plant & Equipment	-	-	-	387	60	642
Sale (Purchase) of Intangibles	-13	-1	-2	-20	-6	-7
Investment in Securities	-	-	-	-	-	30
Other Investing Activities	-2	1	2	-4	2	-
Investing Cash Flow	-30	-15	-63	314	19	619
Long-Term Debt Issued	-	-	665	-	-	1,300
Total Debt Issued	-	-	665	-	-	1,300
Short-Term Debt Repaid	-	-	-	-250	-	-1,275
Long-Term Debt Repaid	-	-145	-810	-145	-145	-963
Total Debt Repaid	-645	-145	-810	-395	-145	-2,238
Net Debt Issued (Repaid)	-645	-145	-145	-395	-145	-938
Issuance of Common Stock	-	-	-	-	-17	1,550
Repurchase of Common Stock	-	-	-	-22	-	-
Common Dividends Paid	-38	-38	-76	-115	-	-
Other Financing Activities	-126	-111	-105	-73	-68	-82
Financing Cash Flow	-809	-294	-326	-605	-230	530
Miscellaneous Cash Flow Adjustments	1	-	-	2	1	-
Net Cash Flow	-614	-296	-170	-206	-36	1,537
Free Cash Flow	209	-2	156	34	137	342
Free Cash Flow Growth	770.83%	-	358.82%	-75.18%	-59.94%	-
Free Cash Flow Margin	3.41%	-0.03%	2.44%	0.48%	1.99%	5.00%
Free Cash Flow Per Share	13.63	-0.13	10.17	2.21	8.87	34.02
Cash Interest Paid	17	15	14	16	16	19
Cash Income Tax Paid	20	20	16	-12	37	15
Levered Free Cash Flow	241.75	65.63	165.75	-12.5	53.38	278.5
Unlevered Free Cash Flow	253	75.63	174.5	-2.5	63.38	290.38
Change in Working Capital	-25	-129	30	-251	-139	131

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