SAN-A CO.,LTD. Cash Flow Statement

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

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Net Income	16,601	17,009	15,513	11,301	9,775
Depreciation & Amortization	6,922	6,669	7,184	7,390	7,510
Loss (Gain) From Sale of Assets	1,166	458	298	421	376
Other Operating Activities	-5,024	-6,907	-3,874	-3,887	-3,911
Change in Accounts Receivable	-758	-40	-896	-757	-523
Change in Inventory	-453	-848	-458	-1,239	90
Change in Accounts Payable	11,016	5	1,232	476	-9,066
Change in Other Net Operating Assets	2,147	-1,366	2,179	1,038	-166
Operating Cash Flow	31,617	14,980	21,178	14,743	4,085
Operating Cash Flow Growth	111.06%	-29.27%	43.65%	260.91%	-79.25%
Capital Expenditures	-5,618	-6,110	-2,909	-4,828	-6,063
Sale of Property, Plant & Equipment	-	-	-	-	27
Sale (Purchase) of Intangibles	-105	-133	-158	-105	-161
Other Investing Activities	-763	46	-59	-139	-148
Investing Cash Flow	-6,486	-6,197	-3,126	-5,072	-6,345
Repurchase of Common Stock	-	-	-	-	-4,297
Common Dividends Paid	-4,941	-3,396	-2,283	-1,848	-1,755
Other Financing Activities	-499	-392	-225	-114	-216
Financing Cash Flow	-5,440	-3,788	-2,508	-1,962	-6,268
Miscellaneous Cash Flow Adjustments	-1	-1	-1	-	-
Net Cash Flow	19,690	4,994	15,543	7,709	-8,528
Free Cash Flow	25,999	8,870	18,269	9,915	-1,978
Free Cash Flow Growth	193.11%	-51.45%	84.26%	-	-
Free Cash Flow Margin	10.59%	3.74%	8.03%	4.64%	-0.97%
Free Cash Flow Per Share	420.39	143.45	295.53	160.43	-31.34
Cash Interest Paid	-	-	-	-	26
Cash Income Tax Paid	5,026	5,825	3,877	4,057	3,911
Levered Free Cash Flow	29,350	5,849	17,905	9,042	-3,827
Unlevered Free Cash Flow	29,365	5,864	17,921	9,059	-3,810
Change in Working Capital	11,952	-2,249	2,057	-482	-9,665

Updated Feb 28, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.