Karula Co.,LTD. (TYO:2789)

Karula Co.,LTD. Cash Flow Statement

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

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Feb 28, 2026	Feb 28, 2025	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022
Net Income	250	391	339	-33	-359
Depreciation & Amortization	181	143	138	145	180
Loss (Gain) From Sale of Assets	49	3	-5	19	259
Other Operating Activities	-33	-6	-33	1	330
Change in Accounts Receivable	-42	-19	5	-37	15
Change in Inventory	5	-34	-4	-48	-23
Change in Accounts Payable	29	-41	69	98	26
Change in Other Net Operating Assets	1	-55	-5	41	-301
Operating Cash Flow	440	382	504	186	127
Operating Cash Flow Growth	15.18%	-24.21%	170.97%	46.46%	-
Capital Expenditures	-351	-82	-80	-78	-75
Sale of Property, Plant & Equipment	3	-	49	170	-
Sale (Purchase) of Intangibles	-1	-	-8	-1	-6
Investment in Securities	-	10	-	-110	-
Other Investing Activities	-9	-1	18	33	16
Investing Cash Flow	-346	-55	2	45	-31
Short-Term Debt Issued	-	-	-	87	-
Long-Term Debt Issued	1,000	1,900	800	500	1,410
Total Debt Issued	1,000	1,900	800	587	1,410
Short-Term Debt Repaid	-	-75	-12	-	-
Long-Term Debt Repaid	-873	-2,665	-888	-956	-1,114
Total Debt Repaid	-873	-2,740	-900	-956	-1,114
Net Debt Issued (Repaid)	127	-840	-100	-369	296
Repurchase of Common Stock	-	-	-121	-	-
Common Dividends Paid	-28	-28	-	-	-
Other Financing Activities	-1	-	-2	-	-
Financing Cash Flow	98	-868	-223	-369	296
Miscellaneous Cash Flow Adjustments	-	-1	-	-	-1
Net Cash Flow	192	-542	283	-138	391
Free Cash Flow	89	300	424	108	52
Free Cash Flow Growth	-70.33%	-29.24%	292.59%	107.69%	-
Free Cash Flow Margin	1.18%	4.13%	6.20%	1.79%	1.00%
Free Cash Flow Per Share	15.44	52.05	70.83	17.98	8.66
Cash Interest Paid	28	42	41	34	22
Cash Income Tax Paid	34	33	31	46	7
Levered Free Cash Flow	9.38	162.88	318.88	153.13	-105.5
Unlevered Free Cash Flow	26.88	184.75	345.13	175.63	-89.25
Change in Working Capital	-7	-149	65	54	-283

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