POPER Cash Flow Statement

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

Millions JPY. Fiscal year is Nov - Oct.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2020
Period Ending	Oct '25 Oct 31, 2025	Oct '24 Oct 31, 2024	Oct '23 Oct 31, 2023	Oct '22 Oct 31, 2022	Oct '21 Oct 31, 2021	2020
Net Income	145	70	33	-27	-	Upgrade
Depreciation & Amortization	16	8	3	3	-	Upgrade
Other Operating Activities	-19	-14	-16	1	-	Upgrade
Change in Accounts Receivable	-11	-35	-13	-13	-	Upgrade
Change in Accounts Payable	64	27	-7	25	-	Upgrade
Change in Other Net Operating Assets	18	5	8	-2	-	Upgrade
Operating Cash Flow	213	61	8	-13	-	Upgrade
Operating Cash Flow Growth	249.18%	662.50%	-	-	-	Upgrade
Capital Expenditures	-1	-1	-3	-1	-	Upgrade
Sale (Purchase) of Intangibles	-22	-8	-2	-	-	Upgrade
Other Investing Activities	1	-79	-	-3	-	Upgrade
Investing Cash Flow	-21	-87	-9	-4	-	Upgrade
Short-Term Debt Issued	22	-	-	-	-	Upgrade
Long-Term Debt Issued	-	99	20	-	-	Upgrade
Total Debt Issued	22	99	20	-	-	Upgrade
Long-Term Debt Repaid	-80	-28	-69	-13	-	Upgrade
Net Debt Issued (Repaid)	-58	71	-49	-13	-	Upgrade
Issuance of Common Stock	9	1	204	322	-	Upgrade
Other Financing Activities	1	1	-	-	-	Upgrade
Financing Cash Flow	-48	73	155	309	-	Upgrade
Miscellaneous Cash Flow Adjustments	-2	-1	-	-1	-	Upgrade
Net Cash Flow	142	46	154	291	-	Upgrade
Free Cash Flow	212	60	5	-14	-	Upgrade
Free Cash Flow Growth	253.33%	1100.00%	-	-	-	Upgrade
Free Cash Flow Margin	15.26%	5.60%	0.60%	-2.10%	-	Upgrade
Free Cash Flow Per Share	52.39	15.09	1.27	-3.97	-	Upgrade
Cash Interest Paid	2	1	-	1	-	Upgrade
Cash Income Tax Paid	20	16	15	-1	-	Upgrade
Levered Free Cash Flow	177.5	43	5.13	10.88	-	Upgrade
Unlevered Free Cash Flow	178.75	44.25	5.75	11.5	-	Upgrade
Change in Working Capital	71	-3	-12	10	-	Upgrade

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