BASE FOOD Cash Flow Statement

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

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Net Income	262.37	124	-894	-1,002	-
Depreciation & Amortization	66.29	63	34	16	-
Loss (Gain) From Sale of Assets	0.18	-	3	7	-
Other Operating Activities	-118.4	-4	-1	-	-
Change in Accounts Receivable	-2.24	6	-220	-219	-
Change in Inventory	29.52	-34	18	-24	-
Change in Accounts Payable	-40.55	-140	346	290	-
Change in Unearned Revenue	44.86	-	-	-	-
Change in Other Net Operating Assets	13.38	115	49	200	-
Operating Cash Flow	255.42	130	-665	-732	-
Operating Cash Flow Growth	96.47%	-	-	-	-
Capital Expenditures	-121.33	-79	-68	-67	-
Sale (Purchase) of Intangibles	-5.99	-	-3	-1	-
Other Investing Activities	-112.64	113	-158	-197	-
Investing Cash Flow	-239.96	34	-229	-265	-
Short-Term Debt Issued	-	-	-	470	-
Long-Term Debt Issued	-	500	-	-	-
Total Debt Issued	-	500	-	470	-
Short-Term Debt Repaid	-	-100	-	-	-
Long-Term Debt Repaid	-168.04	-98	-30	-	-
Total Debt Repaid	-168.04	-198	-30	-	-
Net Debt Issued (Repaid)	-168.04	302	-30	470	-
Issuance of Common Stock	56.32	85	59	1,987	-
Repurchase of Common Stock	-0	-	-	-	-
Other Financing Activities	-0	-1	-	-	-
Financing Cash Flow	-111.73	386	29	2,457	-
Miscellaneous Cash Flow Adjustments	-	2	-	-1	-
Net Cash Flow	-96.27	552	-865	1,459	-
Free Cash Flow	134.09	51	-733	-799	-
Free Cash Flow Growth	162.92%	-	-	-	-
Free Cash Flow Margin	0.88%	0.34%	-4.93%	-8.11%	-
Free Cash Flow Per Share	2.50	0.96	-14.41	-20.15	-
Cash Interest Paid	16.86	21	5	6	-
Cash Income Tax Paid	57.69	2	5	2	-
Levered Free Cash Flow	-	76.13	-362.88	-428.63	-
Unlevered Free Cash Flow	-	88.63	-359.75	-424.88	-
Change in Working Capital	44.97	-53	193	247	-

Updated Feb 28, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.