ABC-Mart,Inc. 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	46,346	64,570	57,257	42,661	25,840
Depreciation & Amortization	6,401	6,303	5,783	5,801	5,671
Loss (Gain) From Sale of Assets	200	836	853	1,173	581
Asset Writedown & Restructuring Costs	757	-	-	-	-
Loss (Gain) From Sale of Investments	-1,177	-30	-352	-453	2,153
Other Operating Activities	312	-20,375	-16,462	-8,765	-12,633
Change in Accounts Receivable	-1,947	993	-744	-2,938	587
Change in Inventory	-14,177	-1,250	2,878	-26,608	4,746
Change in Accounts Payable	4,165	6,125	-351	1,584	-1,455
Change in Other Net Operating Assets	934	-1,047	2,368	-1,573	-333
Operating Cash Flow	41,814	56,125	51,230	10,882	25,157
Operating Cash Flow Growth	-25.50%	9.55%	370.78%	-56.74%	7.11%
Capital Expenditures	-13,651	-10,053	-6,365	-5,368	-8,383
Sale of Property, Plant & Equipment	11	-282	-344	-166	1,774
Cash Acquisitions	-1,211	-	-	-	-
Sale (Purchase) of Intangibles	-653	-942	-1,218	-1,501	-1,595
Investment in Securities	-1,659	-4,984	-4,107	-	1,341
Other Investing Activities	1,701	-4	544	-557	-584
Investing Cash Flow	-15,403	-15,103	-11,405	-9,003	-7,458
Short-Term Debt Issued	-	245	-	4,605	108
Total Debt Issued	-	245	-	4,605	108
Short-Term Debt Repaid	-797	-	-4,559	-	-
Total Debt Repaid	-797	-	-4,559	-	-
Net Debt Issued (Repaid)	-797	245	-4,559	4,605	108
Common Dividends Paid	-17,822	-17,328	-14,027	-14,027	-14,026
Other Financing Activities	237	1	-1	64	-
Financing Cash Flow	-18,382	-17,082	-18,587	-9,358	-13,918
Foreign Exchange Rate Adjustments	1,545	452	2,437	3,934	1,535
Miscellaneous Cash Flow Adjustments	-	445	862	-	-
Net Cash Flow	9,574	24,837	24,537	-3,545	5,316
Free Cash Flow	28,163	46,072	44,865	5,514	16,774
Free Cash Flow Growth	-38.87%	2.69%	713.66%	-67.13%	-7.43%
Free Cash Flow Margin	7.44%	12.38%	13.04%	1.90%	6.88%
Free Cash Flow Per Share	113.74	186.06	181.19	22.27	67.74
Cash Interest Paid	35	33	7	11	18
Cash Income Tax Paid	18,873	19,845	15,964	8,572	12,985
Levered Free Cash Flow	20,131	37,448	41,362	-7,910	10,311
Unlevered Free Cash Flow	20,153	37,466	41,368	-7,903	10,323
Change in Working Capital	-11,025	4,821	4,151	-29,535	3,545

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