Festaria Holdings Co., Ltd. (TYO:2736)
Japan · Delayed Price · Currency is JPY 598.00
-3.00 (-0.50%)
Oct 22, 2026, 3:22 PM JST
Festaria Holdings Cash Flow Statement
Financials in millions JPY. Fiscal year is September - August.
Millions JPY. Fiscal year is Sep - Aug.
Operating Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 31, 2026 | Aug '25 Aug 31, 2025 | Aug '24 Aug 31, 2024 | Aug '23 Aug 31, 2023 | Aug '22 Aug 31, 2022 |
Net Income | 261 | 266 | 214 | 135 | 400 |
Depreciation & Amortization | 216 | 181 | 189 | 201 | 211 |
Loss (Gain) From Sale of Assets | 8 | 18 | 11 | 22 | 23 |
Other Operating Activities | -93 | -108 | 1 | -89 | -81 |
Change in Accounts Receivable | 5 | 75 | -182 | 6 | -60 |
Change in Inventory | -407 | 35 | -211 | 147 | 181 |
Change in Accounts Payable | -361 | -68 | 144 | -136 | 131 |
Change in Other Net Operating Assets | -223 | - | 321 | -41 | -98 |
Operating Cash Flow | -594 | 399 | 487 | 245 | 707 |
Operating Cash Flow Growth | - | -18.07% | 98.78% | -65.35% | -47.12% |
Investing Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 31, 2026 | Aug '25 Aug 31, 2025 | Aug '24 Aug 31, 2024 | Aug '23 Aug 31, 2023 | Aug '22 Aug 31, 2022 |
Capital Expenditures | -192 | -108 | -141 | -169 | -146 |
Sale (Purchase) of Intangibles | -101 | -141 | -22 | -66 | -22 |
Other Investing Activities | -29 | -42 | -14 | -29 | 13 |
Investing Cash Flow | -322 | -291 | -177 | -264 | -155 |
Financing Activities
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 31, 2026 | Aug '25 Aug 31, 2025 | Aug '24 Aug 31, 2024 | Aug '23 Aug 31, 2023 | Aug '22 Aug 31, 2022 |
Short-Term Debt Issued | 1,300 | - | 300 | 100 | 250 |
Long-Term Debt Issued | 950 | 250 | - | 600 | - |
Total Debt Issued | 2,250 | 250 | 300 | 700 | 250 |
Short-Term Debt Repaid | - | -80 | - | - | - |
Long-Term Debt Repaid | -1,021 | -257 | -339 | -650 | -715 |
Total Debt Repaid | -1,021 | -337 | -339 | -650 | -715 |
Net Debt Issued (Repaid) | 1,229 | -87 | -39 | 50 | -465 |
Issuance of Common Stock | 1 | 1 | - | 1 | 2 |
Common Dividends Paid | -24 | -23 | -23 | -23 | -23 |
Other Financing Activities | -4 | -28 | -27 | -46 | -97 |
Financing Cash Flow | 1,202 | -137 | -89 | -18 | -583 |
Net Cash Flow
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 31, 2026 | Aug '25 Aug 31, 2025 | Aug '24 Aug 31, 2024 | Aug '23 Aug 31, 2023 | Aug '22 Aug 31, 2022 |
Foreign Exchange Rate Adjustments | 45 | -20 | 6 | 18 | -24 |
Miscellaneous Cash Flow Adjustments | - | - | -1 | 1 | - |
Net Cash Flow | 331 | -49 | 226 | -18 | -55 |
Free Cash Flow
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 31, 2026 | Aug '25 Aug 31, 2025 | Aug '24 Aug 31, 2024 | Aug '23 Aug 31, 2023 | Aug '22 Aug 31, 2022 |
Free Cash Flow | -786 | 291 | 346 | 76 | 561 |
Free Cash Flow Growth | - | -15.90% | 355.26% | -86.45% | -53.17% |
Free Cash Flow Margin | -7.62% | 3.09% | 3.72% | 0.88% | 6.39% |
Free Cash Flow Per Share | -209.44 | 77.68 | 93.01 | 20.46 | 151.54 |
Levered Free Cash Flow | -939.88 | 20.5 | 248.25 | -113.88 | 321.25 |
Unlevered Free Cash Flow | -878.63 | 79.25 | 300.75 | -65.75 | 364.38 |
Additional Metrics
Fiscal Year | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 |
|---|---|---|---|---|---|
Period Ending | Aug '26 Aug 31, 2026 | Aug '25 Aug 31, 2025 | Aug '24 Aug 31, 2024 | Aug '23 Aug 31, 2023 | Aug '22 Aug 31, 2022 |
Cash Interest Paid | 92 | 96 | 85 | 77 | 80 |
Cash Income Tax Paid | 86 | 88 | -9 | 73 | 60 |
Change in Working Capital | -986 | 42 | 72 | -24 | 154 |