CommSeed Cash Flow Statement

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

Millions JPY. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2010
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '10 Mar 31, 2010
Net Income	-126	-56	-138	74	34.88
Depreciation & Amortization	55	48	49	28	39.34
Other Amortization	-	-	-	-	11.82
Loss (Gain) From Sale of Assets	217	76	178	-	-
Asset Writedown & Restructuring Costs	-	-	-	-	6.21
Loss (Gain) From Sale of Investments	-	-1	14	1	0.51
Loss (Gain) on Equity Investments	-	-	-	8	-
Other Operating Activities	-43	-7	-33	-	-25.12
Change in Accounts Receivable	71	-113	-31	34	50.24
Change in Inventory	11	-16	-5	-3	-2.19
Change in Accounts Payable	-29	86	13	3	-43.79
Change in Other Net Operating Assets	117	-14	-65	134	-21.54
Operating Cash Flow	273	3	-18	279	50.36
Operating Cash Flow Growth	9000.00%	-	-	454.01%	-36.29%
Capital Expenditures	-	-2	-6	-2	-2.85
Cash Acquisitions	-	-	-	-19	-
Sale (Purchase) of Intangibles	-205	-220	-140	-106	-23.88
Investment in Securities	-	10	67	-	-25.64
Other Investing Activities	1	-	-	-5	-36.76
Investing Cash Flow	-104	-212	-278	-132	-89.13
Short-Term Debt Issued	-	164	201	-	-
Long-Term Debt Issued	100	-	51	-	-
Total Debt Issued	100	164	252	-	-
Short-Term Debt Repaid	-54	-	-	-	-
Long-Term Debt Repaid	-77	-26	-30	-30	-12.66
Total Debt Repaid	-131	-26	-30	-30	-12.66
Net Debt Issued (Repaid)	-31	138	222	-30	-12.66
Issuance of Common Stock	-	99	-	-	-
Other Financing Activities	-	-1	1	-	-
Financing Cash Flow	-31	236	223	-30	-12.66
Foreign Exchange Rate Adjustments	-2	2	-	3	-
Miscellaneous Cash Flow Adjustments	-1	-	1	-1	-
Net Cash Flow	135	29	-72	119	-51.43
Free Cash Flow	273	1	-24	277	47.51
Free Cash Flow Growth	27200.00%	-	-	483.01%	-39.89%
Free Cash Flow Margin	11.08%	0.05%	-1.21%	14.46%	3.88%
Free Cash Flow Per Share	20.27	0.07	-1.83	21.11	6.36
Cash Interest Paid	14	1	-	-	0.89
Cash Income Tax Paid	19	16	34	2	0.92
Levered Free Cash Flow	206.75	-183.75	-341.75	-	10.72
Unlevered Free Cash Flow	215.5	-177.5	-340.5	-	11.28
Change in Working Capital	170	-57	-88	168	-17.28

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