AFC-HD AMS Life Science Co., Ltd. (TYO:2927)
Japan · Delayed Price · Currency is JPY 825.00
-22.00 (-2.60%)
Nov 6, 2026, 3:30 PM JST
AFC-HD AMS Life Science 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 | 1,968 | 2,200 | 1,910 | 1,545 | 1,235 |
Depreciation & Amortization | 1,475 | 1,396 | 1,084 | 983 | 1,005 |
Loss (Gain) From Sale of Assets | 445 | 426 | -22 | 31 | 88 |
Loss (Gain) From Sale of Investments | -18 | -11 | -47 | -44 | -10 |
Other Operating Activities | -820 | -756 | -567 | -318 | -679 |
Change in Accounts Receivable | -340 | -147 | 156 | -206 | -332 |
Change in Inventory | -628 | -890 | -1,433 | -633 | 123 |
Change in Accounts Payable | -390 | -58 | 351 | -261 | 679 |
Change in Other Net Operating Assets | -14 | -374 | 108 | -232 | -617 |
Operating Cash Flow | 1,678 | 1,786 | 1,540 | 865 | 1,492 |
Operating Cash Flow Growth | -6.05% | 15.97% | 78.03% | -42.02% | -42.22% |
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 | -2,403 | -3,538 | -3,406 | -1,939 | -957 |
Sale of Property, Plant & Equipment | 161 | 44 | 658 | - | 3 |
Cash Acquisitions | - | - | 162 | -114 | 2 |
Investment in Securities | -814 | 151 | -188 | 254 | 388 |
Other Investing Activities | 203 | 17 | 13 | 64 | -513 |
Investing Cash Flow | -2,853 | -3,326 | -2,761 | -1,946 | -1,077 |
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 | 496 | 1,065 | 1,003 | 1,093 | 2,853 |
Long-Term Debt Issued | 523 | 1,357 | 2,172 | 1,684 | 635 |
Total Debt Issued | 1,019 | 2,422 | 3,175 | 2,777 | 3,488 |
Long-Term Debt Repaid | -1,520 | -1,177 | -487 | -380 | -1,034 |
Total Debt Repaid | -1,520 | -1,177 | -487 | -380 | -1,034 |
Net Debt Issued (Repaid) | -501 | 1,245 | 2,688 | 2,397 | 2,454 |
Issuance of Common Stock | 258 | - | - | - | - |
Repurchase of Common Stock | - | -13 | - | -79 | -288 |
Common Dividends Paid | -514 | -434 | -418 | -385 | -421 |
Other Financing Activities | 141 | -132 | -38 | -52 | -586 |
Financing Cash Flow | -616 | 666 | 2,232 | 1,881 | 1,159 |
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 | 22 | 2 | -2 | 3 | 16 |
Miscellaneous Cash Flow Adjustments | - | 2 | -1 | 1 | - |
Net Cash Flow | -1,769 | -870 | 1,008 | 804 | 1,590 |
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 | -725 | -1,752 | -1,866 | -1,074 | 535 |
Free Cash Flow Growth | - | - | - | - | -74.41% |
Free Cash Flow Margin | -2.11% | -5.37% | -6.18% | -4.20% | 2.33% |
Free Cash Flow Per Share | -50.13 | -124.54 | -132.80 | -76.43 | 37.89 |
Levered Free Cash Flow | -1,126 | -2,330 | -1,029 | -1,497 | -66.13 |
Unlevered Free Cash Flow | -959.63 | -2,205 | -965.5 | -1,461 | -30.5 |
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 | 288 | 193 | 97 | 58 | 58 |
Cash Income Tax Paid | 830 | 798 | 575 | 282 | 993 |
Change in Working Capital | -1,372 | -1,469 | -818 | -1,332 | -147 |