Upcon Cash Flow Statement

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

Millions JPY. Fiscal year is Feb - Jan.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jan '26 Jan 31, 2026	Jan '25 Jan 31, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022
Net Income	428	337	94	178	53
Depreciation & Amortization	8	11	8	14	8
Loss (Gain) From Sale of Investments	-3	-1	-	-2	2
Other Operating Activities	-157	-2	-101	36	-119
Change in Accounts Receivable	62	-118	4	-32	25
Change in Inventory	-3	1	28	-	-37
Change in Accounts Payable	7	110	-46	43	-83
Change in Other Net Operating Assets	16	-4	-12	26	-19
Operating Cash Flow	358	334	-25	263	-170
Operating Cash Flow Growth	7.19%	-	-	-	-
Capital Expenditures	-247	-1	-15	-2	-
Investment in Securities	-36	-96	-22	50	-150
Other Investing Activities	-	-1	-	-1	-
Investing Cash Flow	-283	-98	-37	47	-150
Long-Term Debt Issued	221	-	-	-	-
Net Debt Issued (Repaid)	221	-	-	-	-
Issuance of Common Stock	-	-	-	117	-
Common Dividends Paid	-35	-14	-20	-6	-15
Other Financing Activities	-3	-1	-2	-1	-
Financing Cash Flow	183	-15	-22	110	-15
Miscellaneous Cash Flow Adjustments	-	-1	-1	2	-1
Net Cash Flow	258	220	-85	422	-336
Free Cash Flow	111	333	-40	261	-170
Free Cash Flow Growth	-66.67%	-	-	-	-
Free Cash Flow Margin	8.00%	27.89%	-4.70%	28.46%	-25.26%
Free Cash Flow Per Share	26.25	237.13	-28.51	199.31	-130.83
Cash Income Tax Paid	159	2	103	-32	119
Levered Free Cash Flow	65.13	368.5	-105.75	259.63	-189
Unlevered Free Cash Flow	65.13	368.5	-105.75	259.63	-189
Change in Working Capital	82	-11	-26	37	-114