Kura Sushi Cash Flow Statement

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

Millions JPY. Fiscal year is Nov - Oct.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct '25 Oct 31, 2025	Oct '24 Oct 31, 2024	Oct '23 Oct 31, 2023	Oct '22 Oct 31, 2022	Oct '21 Oct 31, 2021
Net Income	4,298	4,339	2,210	1,905	2,923
Depreciation & Amortization	10,688	10,532	8,837	7,631	6,269
Loss (Gain) From Sale of Assets	1,285	1,748	590	506	130
Other Operating Activities	-2,949	-1,427	-473	2,678	2,620
Change in Accounts Receivable	-586	-532	-499	-1,030	327
Change in Inventory	327	-502	-91	-566	-71
Change in Accounts Payable	-564	1,302	1,070	-400	-2,242
Change in Other Net Operating Assets	2,370	2,903	2,083	-780	-5,218
Operating Cash Flow	14,869	18,363	13,727	9,944	4,738
Operating Cash Flow Growth	-19.03%	33.77%	38.04%	109.88%	-46.97%
Capital Expenditures	-10,243	-10,286	-11,771	-10,129	-8,116
Sale of Property, Plant & Equipment	-	-	-	-	19
Cash Acquisitions	-	-	-	-293	-
Sale (Purchase) of Intangibles	-813	-297	-543	-401	-299
Investment in Securities	-6,681	1,282	-1,184	-	-
Other Investing Activities	-413	-424	-443	-798	-756
Investing Cash Flow	-18,550	-10,346	-14,544	-12,105	-9,477
Short-Term Debt Issued	-	235	895	-	766
Total Debt Issued	-	235	895	-	766
Short-Term Debt Repaid	-47	-	-	-860	-
Total Debt Repaid	-47	-	-	-860	-
Net Debt Issued (Repaid)	-47	235	895	-860	766
Issuance of Common Stock	236	388	311	159	105
Common Dividends Paid	-1,587	-796	-793	-792	-792
Other Financing Activities	6,344	-3,835	5,082	-3,203	2,379
Financing Cash Flow	4,946	-4,008	5,495	-4,696	2,458
Foreign Exchange Rate Adjustments	-136	94	858	1,278	417
Miscellaneous Cash Flow Adjustments	-1	-	234	-	2
Net Cash Flow	1,128	4,103	5,770	-5,579	-1,862
Free Cash Flow	4,626	8,077	1,956	-185	-3,378
Free Cash Flow Growth	-42.73%	312.94%	-	-	-
Free Cash Flow Margin	1.89%	3.44%	0.92%	-0.10%	-2.29%
Free Cash Flow Per Share	58.20	101.62	24.61	-2.33	-42.63
Cash Interest Paid	371	367	272	223	161
Cash Income Tax Paid	2,911	1,389	465	2,323	658
Levered Free Cash Flow	1,489	7,046	-579.38	-4,116	-7,591
Unlevered Free Cash Flow	1,721	7,276	-409.38	-3,977	-7,491
Change in Working Capital	1,547	3,171	2,563	-2,776	-7,204

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