Upcon Cash Flow Statement

Financials in millions JPY. Fiscal year is February - January.

Millions JPY. Fiscal year is Feb - Jan.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022	2021 - 2017
Period Ending	Jan '26 Jan 31, 2026	Jan '25 Jan 31, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023	Jan '22 Jan 31, 2022	2021 - 2017
Net Income	428	337	94	178	53	Upgrade
Depreciation & Amortization	8	11	8	14	8	Upgrade
Loss (Gain) From Sale of Investments	-3	-1	-	-2	2	Upgrade
Other Operating Activities	-157	-2	-101	36	-119	Upgrade
Change in Accounts Receivable	62	-118	4	-32	25	Upgrade
Change in Inventory	-3	1	28	-	-37	Upgrade
Change in Accounts Payable	7	110	-46	43	-83	Upgrade
Change in Other Net Operating Assets	16	-4	-12	26	-19	Upgrade
Operating Cash Flow	358	334	-25	263	-170	Upgrade
Operating Cash Flow Growth	7.19%	-	-	-	-	Upgrade
Capital Expenditures	-247	-1	-15	-2	-	Upgrade
Investment in Securities	-36	-96	-22	50	-150	Upgrade
Other Investing Activities	-	-1	-	-1	-	Upgrade
Investing Cash Flow	-283	-98	-37	47	-150	Upgrade
Long-Term Debt Issued	221	-	-	-	-	Upgrade
Net Debt Issued (Repaid)	221	-	-	-	-	Upgrade
Issuance of Common Stock	-	-	-	117	-	Upgrade
Common Dividends Paid	-35	-14	-20	-6	-15	Upgrade
Other Financing Activities	-3	-1	-2	-1	-	Upgrade
Financing Cash Flow	183	-15	-22	110	-15	Upgrade
Miscellaneous Cash Flow Adjustments	-	-1	-1	2	-1	Upgrade
Net Cash Flow	258	220	-85	422	-336	Upgrade
Free Cash Flow	111	333	-40	261	-170	Upgrade
Free Cash Flow Growth	-66.67%	-	-	-	-	Upgrade
Free Cash Flow Margin	8.00%	27.89%	-4.70%	28.46%	-25.26%	Upgrade
Free Cash Flow Per Share	26.25	237.13	-28.51	199.31	-130.83	Upgrade
Cash Income Tax Paid	159	2	103	-32	119	Upgrade
Levered Free Cash Flow	65.13	368.5	-105.75	259.63	-189	Upgrade
Unlevered Free Cash Flow	65.13	368.5	-105.75	259.63	-189	Upgrade
Change in Working Capital	82	-11	-26	37	-114	Upgrade

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