Repriority Cash Flow Statement

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

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022
Net Income	-	328	318	-	-
Depreciation & Amortization	-	4	7	-	-
Other Operating Activities	-	-125	-65	-	-
Change in Accounts Receivable	-	-14	31	-	-
Change in Inventory	-	-9	11	-	-
Change in Accounts Payable	-	-22	-52	-	-
Change in Other Net Operating Assets	-	-19	8	-	-
Operating Cash Flow	-	143	258	-	-
Operating Cash Flow Growth	-	-44.57%	-	-	-
Long-Term Debt Issued	-	-	100	-	-
Long-Term Debt Repaid	-	-29	-81	-	-
Net Debt Issued (Repaid)	-	-29	19	-	-
Issuance of Common Stock	-	-	335	-	-
Common Dividends Paid	-	-50	-19	-	-
Other Financing Activities	-	-1	-12	-	-
Financing Cash Flow	-	-80	323	-	-
Miscellaneous Cash Flow Adjustments	-	-1	-	-	-
Net Cash Flow	-	62	581	-	-
Cash Interest Paid	-	1	-	-	-
Cash Income Tax Paid	-	136	78	-	-
Levered Free Cash Flow	-	115.25	234.13	-	-
Unlevered Free Cash Flow	-	115.88	234.13	-	-
Change in Working Capital	-	-64	-2	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.