VALUENEX Japan Cash Flow Statement

Financials in millions JPY. Fiscal year is August - July.

Millions JPY. Fiscal year is Aug - Jul.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2020 - 2016
Period Ending	Jan '26 Jan 31, 2026	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021	2020 - 2016
Net Income	117	-73	5	37	52	-175	Upgrade
Depreciation & Amortization	4	4	4	5	5	7	Upgrade
Loss (Gain) From Sale of Assets	-	-	-	-	-	8	Upgrade
Other Operating Activities	-	-	13	-25	-	4	Upgrade
Change in Accounts Receivable	-51	-11	-43	15	-23	22	Upgrade
Change in Inventory	18	-14	5	-1	-	-	Upgrade
Change in Accounts Payable	8	9	-1	-24	-	-1	Upgrade
Change in Other Net Operating Assets	41	-29	45	-35	57	-13	Upgrade
Operating Cash Flow	137	-114	28	-28	91	-148	Upgrade
Capital Expenditures	-3	-1	-1	-1	-	-1	Upgrade
Other Investing Activities	-	-	-	-	7	-	Upgrade
Investing Cash Flow	-16	-1	-1	-1	7	-1	Upgrade
Long-Term Debt Issued	-	-	-	-	-	12	Upgrade
Net Debt Issued (Repaid)	-	-	-	-	-	12	Upgrade
Issuance of Common Stock	-	1	-	2	2	2	Upgrade
Other Financing Activities	1	1	-	-1	-1	-1	Upgrade
Financing Cash Flow	1	2	-	1	1	13	Upgrade
Foreign Exchange Rate Adjustments	-2	-3	4	1	11	2	Upgrade
Miscellaneous Cash Flow Adjustments	-1	-1	1	1	2	-	Upgrade
Net Cash Flow	119	-117	32	-26	112	-134	Upgrade
Free Cash Flow	134	-115	27	-29	91	-149	Upgrade
Free Cash Flow Margin	15.65%	-16.67%	3.44%	-4.12%	13.94%	-31.50%	Upgrade
Free Cash Flow Per Share	15.44	-13.48	3.08	-3.28	10.45	-17.59	Upgrade
Cash Income Tax Paid	-	-	-13	25	-	2	Upgrade
Levered Free Cash Flow	79.25	-88.25	30.13	-47.63	94.63	-85.75	Upgrade
Unlevered Free Cash Flow	79.25	-88.25	30.13	-47.63	94.63	-85.75	Upgrade
Change in Working Capital	16	-45	6	-45	34	8	Upgrade

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