Festaria Holdings Cash Flow Statement

Financials in millions JPY. Fiscal year is September - August.

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 28, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Aug '21 Aug 31, 2021
Net Income	205	266	214	135	400	214
Depreciation & Amortization	192	181	189	201	211	224
Loss (Gain) From Sale of Assets	18	18	11	22	23	11
Other Operating Activities	-43	-108	1	-89	-81	-15
Change in Accounts Receivable	-102	75	-182	6	-60	123
Change in Inventory	-389	35	-211	147	181	519
Change in Accounts Payable	20	-68	144	-136	131	161
Change in Other Net Operating Assets	93	-	321	-41	-98	100
Operating Cash Flow	-6	399	487	245	707	1,337
Operating Cash Flow Growth	-	-18.07%	98.78%	-65.35%	-47.12%	11041.67%
Capital Expenditures	-165	-108	-141	-169	-146	-139
Sale (Purchase) of Intangibles	-155	-141	-22	-66	-22	-7
Other Investing Activities	-30	-42	-14	-29	13	139
Investing Cash Flow	-350	-291	-177	-264	-155	-7
Short-Term Debt Issued	-	-	300	100	250	-
Long-Term Debt Issued	-	250	-	600	-	1,100
Total Debt Issued	1,850	250	300	700	250	1,100
Short-Term Debt Repaid	-	-80	-	-	-	-800
Long-Term Debt Repaid	-	-257	-339	-650	-715	-1,433
Total Debt Repaid	-641	-337	-339	-650	-715	-2,233
Net Debt Issued (Repaid)	1,209	-87	-39	50	-465	-1,133
Issuance of Common Stock	1	1	-	1	2	2
Common Dividends Paid	-24	-23	-23	-23	-23	-
Other Financing Activities	-22	-28	-27	-46	-97	-104
Financing Cash Flow	1,164	-137	-89	-18	-583	-1,235
Foreign Exchange Rate Adjustments	13	-20	6	18	-24	-5
Miscellaneous Cash Flow Adjustments	-2	-	-1	1	-	-1
Net Cash Flow	819	-49	226	-18	-55	89
Free Cash Flow	-171	291	346	76	561	1,198
Free Cash Flow Growth	-	-15.90%	355.26%	-86.45%	-53.17%	-
Free Cash Flow Margin	-1.77%	3.09%	3.72%	0.88%	6.39%	13.73%
Free Cash Flow Per Share	-45.44	77.68	93.01	20.46	151.54	325.72
Cash Interest Paid	94	96	85	77	80	50
Cash Income Tax Paid	36	88	-9	73	60	11
Levered Free Cash Flow	-449.88	20.5	248.25	-113.88	321.25	1,120
Unlevered Free Cash Flow	-386.75	79.25	300.75	-65.75	364.38	1,151
Change in Working Capital	-378	42	72	-24	154	903

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