Hikari Food Service Cash Flow Statement

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

Millions JPY. Fiscal year is Dec - Nov.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov '24 Nov 30, 2024	Nov '23 Nov 30, 2023	Nov '22 Nov 30, 2022	Nov '21 Nov 30, 2021
Net Income	100.33	201.04	62.88	40.58
Depreciation & Amortization	102.35	90.07	85.79	77.64
Other Amortization	16.74	3	-	-
Loss (Gain) From Sale of Assets	-	-	-1.38	0.89
Asset Writedown & Restructuring Costs	26.12	12.67	99.31	49.68
Other Operating Activities	-14.28	64.16	70.17	-116.32
Change in Accounts Receivable	-26.43	-23.59	-20.31	-15.16
Change in Inventory	-4.55	-1.39	-3.41	2.27
Change in Accounts Payable	29.37	-4.33	8.5	10.87
Change in Unearned Revenue	-2.45	1.01	-2.02	-
Change in Income Taxes	16.15	-	-	-
Change in Other Net Operating Assets	-34.33	30.4	89.52	-21.75
Operating Cash Flow	209.01	373.05	389.03	28.69
Operating Cash Flow Growth	-43.97%	-4.11%	1255.83%	-
Capital Expenditures	-236.39	-69.87	-190.75	-175.76
Sale of Property, Plant & Equipment	-	-	1.96	-
Sale (Purchase) of Intangibles	-5.23	-2.24	-1.05	-0.9
Investment in Securities	-30	-0	-110	-90
Other Investing Activities	-34.67	-11.22	-27.51	-18.05
Investing Cash Flow	-306.29	-83.33	-327.34	-284.71
Long-Term Debt Issued	100	154	130	360
Long-Term Debt Repaid	-337.8	-511.92	-185.82	-178.85
Net Debt Issued (Repaid)	-237.8	-357.92	-55.82	181.15
Issuance of Common Stock	772.98	-	-	-
Other Financing Activities	-8.22	-4.61	-	-
Financing Cash Flow	526.96	-362.52	-55.82	181.15
Miscellaneous Cash Flow Adjustments	-	-	-	0
Net Cash Flow	429.68	-72.81	5.87	-74.87
Free Cash Flow	-27.39	303.18	198.28	-147.07
Free Cash Flow Growth	-	52.90%	-	-
Free Cash Flow Margin	-1.07%	13.63%	11.77%	-16.93%
Free Cash Flow Per Share	-29.93	451.15	295.06	-218.85
Cash Interest Paid	5.59	6.48	9.08	8.61
Cash Income Tax Paid	90.41	42.29	59.21	-7.29
Levered Free Cash Flow	-40.52	265.38	65.74	-
Unlevered Free Cash Flow	-35.33	272.17	72.97	-
Change in Working Capital	-22.24	2.1	72.27	-23.77

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