Life Foods Cash Flow Statement

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

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022	Feb '21 Feb 28, 2021
Net Income	319	-383	-326	95	-1,675
Depreciation & Amortization	58	84	112	126	172
Loss (Gain) From Sale of Assets	58	342	94	32	458
Other Operating Activities	4	46	341	1,507	-10
Change in Accounts Receivable	-9	20	-20	-56	-17
Change in Inventory	-7	13	-17	-1	8
Change in Accounts Payable	-44	-20	166	-217	-411
Change in Other Net Operating Assets	-65	143	-262	-1,445	-387
Operating Cash Flow	314	245	88	41	-1,862
Operating Cash Flow Growth	28.16%	178.41%	114.63%	-	-
Capital Expenditures	-64	-70	-177	-185	-122
Sale of Property, Plant & Equipment	-	-	-	-	6
Sale (Purchase) of Intangibles	-20	-22	-11	48	-7
Investment in Securities	-50	300	-	-	1,350
Other Investing Activities	21	-38	-25	20	-9
Investing Cash Flow	-106	177	-203	-109	1,226
Short-Term Debt Issued	750	500	900	400	-
Long-Term Debt Issued	-	-	300	900	2,700
Total Debt Issued	750	500	1,200	1,300	2,700
Short-Term Debt Repaid	-750	-500	-900	-400	-
Long-Term Debt Repaid	-782	-801	-784	-724	-396
Total Debt Repaid	-1,532	-1,301	-1,684	-1,124	-396
Net Debt Issued (Repaid)	-782	-801	-484	176	2,304
Issuance of Common Stock	22	9	-	-	-
Common Dividends Paid	-	-	-	-	-32
Other Financing Activities	-60	-46	13	-31	-73
Financing Cash Flow	-820	-838	-471	145	2,199
Miscellaneous Cash Flow Adjustments	-	-	-1	-	-
Net Cash Flow	-612	-416	-587	77	1,563
Free Cash Flow	250	175	-89	-144	-1,984
Free Cash Flow Growth	42.86%	-	-	-	-
Free Cash Flow Margin	2.56%	1.68%	-0.90%	-1.65%	-21.50%
Free Cash Flow Per Share	81.23	57.11	-29.06	-47.02	-647.96
Cash Interest Paid	8	10	14	15	10
Cash Income Tax Paid	35	37	37	-10	64
Levered Free Cash Flow	141.5	9.5	-297	-1,157	-1,544
Unlevered Free Cash Flow	146.5	16.38	-288.25	-1,147	-1,538
Change in Working Capital	-125	156	-133	-1,719	-807

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