Home Position Cash Flow Statement

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

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	357	-749	171	710	-
Depreciation & Amortization	26	33	33	32	-
Loss (Gain) From Sale of Assets	47	-13	-	-	-
Other Operating Activities	71	39	-201	-350	-
Change in Accounts Receivable	-13	21	-4	-19	-
Change in Inventory	-2,458	3,696	-1,642	139	-
Change in Accounts Payable	-7	-328	295	-13	-
Change in Other Net Operating Assets	63	199	-12	-30	-
Operating Cash Flow	-1,914	2,898	-1,360	469	-
Capital Expenditures	-156	-108	-27	-15	-
Sale of Property, Plant & Equipment	-	16	-	-	-
Sale (Purchase) of Intangibles	-	-10	-1	-5	-
Investment in Securities	-500	-	-	-	-
Other Investing Activities	-10	-	-2	-1	-
Investing Cash Flow	-666	-102	-30	-21	-
Short-Term Debt Issued	893	-	1,012	-	-
Long-Term Debt Issued	807	808	1,604	1,040	-
Total Debt Issued	1,700	808	2,616	1,040	-
Short-Term Debt Repaid	-	-2,292	-	-206	-
Long-Term Debt Repaid	-1,286	-979	-931	-511	-
Total Debt Repaid	-1,286	-3,271	-931	-717	-
Net Debt Issued (Repaid)	414	-2,463	1,685	323	-
Issuance of Common Stock	1,910	11	-	579	-
Common Dividends Paid	-60	-29	-149	-	-
Other Financing Activities	-1	-1	1	-	-
Financing Cash Flow	2,263	-2,482	1,537	902	-
Miscellaneous Cash Flow Adjustments	1	-2	-1	-1	-
Net Cash Flow	-316	312	146	1,349	-
Free Cash Flow	-2,070	2,790	-1,387	454	-
Free Cash Flow Margin	-11.92%	14.14%	-6.99%	2.46%	-
Free Cash Flow Per Share	-229.20	465.48	-231.55	92.57	-
Cash Interest Paid	171	151	163	140	-
Cash Income Tax Paid	1	-38	202	332	-
Levered Free Cash Flow	-2,252	3,100	-1,374	438.25	-
Unlevered Free Cash Flow	-2,151	3,195	-1,273	515.13	-
Change in Working Capital	-2,415	3,588	-1,363	77	-

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