REFINVERSE Group Cash Flow Statement

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

Millions JPY. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022
Net Income	124	131	19	-477	220
Depreciation & Amortization	219	225	224	776	228
Loss (Gain) From Sale of Assets	21	24	-13	214	-5
Other Operating Activities	-18	10	-88	-58	11
Change in Accounts Receivable	-52	77	3	106	-115
Change in Inventory	-106	-24	43	-40	35
Change in Accounts Payable	36	4	-27	-96	61
Change in Other Net Operating Assets	6	12	14	105	41
Operating Cash Flow	230	459	175	530	476
Operating Cash Flow Growth	-42.64%	162.29%	-66.98%	11.34%	-
Capital Expenditures	-98	-159	-85	-125	-102
Sale of Property, Plant & Equipment	14	18	36	20	39
Cash Acquisitions	-	-	-	-286	-
Sale (Purchase) of Intangibles	-21	-24	-10	-2	-5
Investment in Securities	-	-	-	9	24
Other Investing Activities	36	39	-77	67	-48
Investing Cash Flow	-69	-126	-136	-317	-92
Short-Term Debt Issued	-	30	-	50	-
Long-Term Debt Issued	-	420	250	420	500
Total Debt Issued	380	450	250	470	500
Short-Term Debt Repaid	-	-	-50	-50	-
Long-Term Debt Repaid	-	-522	-502	-577	-381
Total Debt Repaid	-639	-522	-552	-627	-381
Net Debt Issued (Repaid)	-259	-72	-302	-157	119
Issuance of Common Stock	-	-	5	13	6
Other Financing Activities	-74	-81	-102	-122	-85
Financing Cash Flow	-333	-153	-399	-266	40
Net Cash Flow	-172	180	-360	-53	424
Free Cash Flow	132	300	90	405	374
Free Cash Flow Growth	-46.99%	233.33%	-77.78%	8.29%	-
Free Cash Flow Margin	3.24%	7.37%	2.34%	9.06%	10.02%
Free Cash Flow Per Share	39.42	89.60	26.93	121.79	111.21
Cash Interest Paid	39	38	33	31	18
Cash Income Tax Paid	18	-9	89	54	-9
Levered Free Cash Flow	37	186	40.25	761.88	-
Unlevered Free Cash Flow	61.38	209.75	59.63	779.38	-
Change in Working Capital	-116	69	33	75	22

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