Japan M&A Solution Cash Flow Statement

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

Millions JPY. Fiscal year is Nov - Oct.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan '26 Jan 31, 2026	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
Net Income	-	-64	-14	168	-	-
Depreciation & Amortization	-	2	2	2	-	-
Loss (Gain) From Sale of Assets	-	11	-	-	-	-
Other Operating Activities	-	27	-44	-12	-	-
Change in Accounts Receivable	-	-	8	-8	-	-
Change in Accounts Payable	-	4	-20	43	-	-
Change in Other Net Operating Assets	-	27	-50	7	-	-
Operating Cash Flow	-	7	-118	200	-	-
Capital Expenditures	-	-2	-1	-2	-	-
Other Investing Activities	-	-4	-	13	-	-
Investing Cash Flow	-	-6	-1	11	-	-
Issuance of Common Stock	-	9	113	221	-	-
Repurchase of Common Stock	-	-56	-	-	-	-
Financing Cash Flow	-	-47	113	221	-	-
Miscellaneous Cash Flow Adjustments	-	1	-	2	-	-
Net Cash Flow	-	-45	-6	434	-	-
Free Cash Flow	-	5	-119	198	-	-
Free Cash Flow Margin	-	0.77%	-19.77%	26.33%	-	-
Free Cash Flow Per Share	-	3.33	-80.30	152.68	-	-
Cash Income Tax Paid	-	-25	43	12	-	-
Levered Free Cash Flow	-	10	-118.38	189	-	-
Unlevered Free Cash Flow	-	10	-118.38	189	-	-
Change in Working Capital	-	31	-62	42	-	-

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