RIGHT ON Cash Flow Statement

Financials in millions JPY. Fiscal year is September - August.

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	FY 2025	FY 2024	FY 2021	FY 2020	FY 2019
Period Ending	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '21 Aug 31, 2021	Aug '20 Aug 31, 2020	Aug '19 Aug 31, 2019
Net Income	-449	-12,142	-1,901	-5,531	-5,357
Depreciation & Amortization	-	481	831	958	1,371
Loss (Gain) From Sale of Assets	22	12	1,445	1,063	3,219
Asset Writedown & Restructuring Costs	269	5,046	-	-	-
Loss (Gain) From Sale of Investments	-	-172	-	-	-6.46
Provision & Write-off of Bad Debts	-	-8	-	-	-
Other Operating Activities	-351	-26	103	26	-488.31
Change in Accounts Receivable	370	35	450	254	108
Change in Inventory	550	5,367	-1,079	1,062	2,319
Change in Accounts Payable	-1,516	-985	-272	-2,845	2.77
Change in Other Net Operating Assets	-3,120	1,761	-105	1,478	-204.92
Operating Cash Flow	-4,225	-631	-528	-3,535	962.77
Operating Cash Flow Growth	-	-	-	-	-83.80%
Capital Expenditures	-172	-140	-162	-863	-907.38
Sale of Property, Plant & Equipment	2	446	10	-	246.46
Sale (Purchase) of Intangibles	-45	-197	-332	-634	-232.62
Investment in Securities	200	183	-	-	10.15
Other Investing Activities	784	531	13	-19	-29.54
Investing Cash Flow	769	823	-471	-1,516	-912.92
Short-Term Debt Issued	1,449	-	-	5,000	-
Long-Term Debt Issued	1,000	-	-	-	-
Total Debt Issued	2,449	-	-	5,000	-
Short-Term Debt Repaid	-	-915	-	-	-
Long-Term Debt Repaid	-	-1,788	-3,020	-3,290	-
Total Debt Repaid	-	-2,703	-3,020	-3,290	-3,545
Net Debt Issued (Repaid)	2,449	-2,703	-3,020	1,710	-3,545
Issuance of Common Stock	650	-	-	-	-
Common Dividends Paid	-	-	-1	-1	-508.62
Other Financing Activities	-20	-15	-4	-5	22.15
Financing Cash Flow	3,079	-2,718	-3,025	1,704	-4,031
Foreign Exchange Rate Adjustments	-	-	5	9	-7.38
Miscellaneous Cash Flow Adjustments	-	-1	-1	-	-0.92
Net Cash Flow	-377	-2,527	-4,020	-3,338	-3,990
Free Cash Flow	-4,397	-771	-690	-4,398	55.38
Free Cash Flow Growth	-	-	-	-	-98.56%
Free Cash Flow Margin	-15.63%	-1.99%	-1.39%	-8.30%	0.08%
Free Cash Flow Per Share	-129.14	-26.07	-25.02	-159.46	2.01
Cash Interest Paid	64	57	75	42	59.08
Cash Income Tax Paid	253	186	37	52	485.54
Levered Free Cash Flow	-4,562	-	-478.5	-3,414	1,499
Unlevered Free Cash Flow	-4,516	-	-434.75	-3,391	1,533
Change in Working Capital	-3,716	6,178	-1,006	-51	2,225

Source: S&P Global Market Intelligence. Standard template. Financial Sources.