PicoCELA Inc. (PCLA)

PicoCELA Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022
Net Income	-626.31	-479.92	-633.96	-5.18
Depreciation & Amortization	26.53	20.67	12.18	8.23
Loss (Gain) From Sale of Assets	-	0.03	0.04	-
Stock-Based Compensation	5.21	-	-	-
Other Operating Activities	9.44	10.66	9.84	8.9
Change in Accounts Receivable	169.68	-6.6	52.73	-161.94
Change in Inventory	-57.65	-22.74	-114.06	30.14
Change in Accounts Payable	-5.05	0.03	1.74	-4.18
Change in Unearned Revenue	41.56	75.31	47.92	16.22
Change in Other Net Operating Assets	-107.43	159.76	-116.34	-7.44
Operating Cash Flow	-544.02	-242.81	-739.92	-115.26
Capital Expenditures	-28.34	-18.81	-20.48	-3.56
Sale (Purchase) of Intangibles	-17.66	-25.21	-	-11.89
Investing Cash Flow	-46	-44.03	-20.48	-15.45
Long-Term Debt Issued	372.29	801	250	-
Long-Term Debt Repaid	-646.17	-496.02	-109.07	-6.59
Net Debt Issued (Repaid)	-273.88	304.98	140.93	-6.59
Issuance of Common Stock	1,241	-	9.89	-
Other Financing Activities	-299.45	-128.05	-77.7	-
Financing Cash Flow	668.13	315.65	925.26	-6.59
Net Cash Flow	78.11	28.81	164.87	-137.29
Free Cash Flow	-572.36	-261.63	-760.39	-118.82
Free Cash Flow Margin	-105.08%	-33.35%	-135.90%	-17.42%
Free Cash Flow Per Share	-624.47	-727.54	-3220.72	-504.88
Cash Interest Paid	20.8	6.16	3.51	1.31
Levered Free Cash Flow	-412.67	-132.46	-555.62	-
Unlevered Free Cash Flow	-401.79	-113.06	-555.62	-
Change in Working Capital	41.11	205.75	-128.01	-127.21

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

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