Business Coach 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
Period Ending	Dec '25 Dec 31, 2025	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024
Net Income	-	210	79
Depreciation & Amortization	-	75	84
Loss (Gain) From Sale of Investments	-	-32	-
Other Operating Activities	-	-42	-34
Change in Accounts Receivable	-	-115	-99
Change in Inventory	-	1	-
Change in Accounts Payable	-	25	80
Change in Other Net Operating Assets	-	-31	26
Operating Cash Flow	-	91	136
Operating Cash Flow Growth	-	-33.09%	-
Capital Expenditures	-	-1	-
Cash Acquisitions	-	-	-89
Divestitures	-	128	-
Sale (Purchase) of Intangibles	-	-33	-9
Investment in Securities	-	-30	-
Other Investing Activities	-	-44	-34
Investing Cash Flow	-	20	-132
Short-Term Debt Repaid	-	-	-3
Long-Term Debt Repaid	-	-29	-65
Total Debt Repaid	-	-29	-68
Net Debt Issued (Repaid)	-	-29	-68
Issuance of Common Stock	-	15	-
Common Dividends Paid	-	-55	-54
Other Financing Activities	-	-	-1
Financing Cash Flow	-	-69	-123
Net Cash Flow	-	42	-119
Free Cash Flow	-	90	136
Free Cash Flow Growth	-	-33.82%	-
Free Cash Flow Margin	-	4.49%	8.49%
Free Cash Flow Per Share	-	80.01	121.28
Cash Income Tax Paid	-	44	33
Levered Free Cash Flow	-	113.88	-
Unlevered Free Cash Flow	-	113.88	-
Change in Working Capital	-	-120	7

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