Life Foods Co., Ltd. (TYO:3065)

Life Foods 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	71	319	-383	-326	95
Depreciation & Amortization	53	58	84	112	126
Loss (Gain) From Sale of Assets	47	58	342	94	32
Other Operating Activities	-18	4	46	341	1,507
Change in Accounts Receivable	-7	-9	20	-20	-56
Change in Inventory	1	-7	13	-17	-1
Change in Accounts Payable	266	-44	-20	166	-217
Change in Other Net Operating Assets	92	-65	143	-262	-1,445
Operating Cash Flow	505	314	245	88	41
Operating Cash Flow Growth	60.83%	28.16%	178.41%	114.63%	-
Capital Expenditures	-77	-64	-70	-177	-185
Sale (Purchase) of Intangibles	-177	-20	-22	-11	48
Investment in Securities	-	-50	300	-	-
Other Investing Activities	27	21	-38	-25	20
Investing Cash Flow	-221	-106	177	-203	-109
Short-Term Debt Issued	970	750	500	900	400
Long-Term Debt Issued	-	-	-	300	900
Total Debt Issued	970	750	500	1,200	1,300
Short-Term Debt Repaid	-970	-750	-500	-900	-400
Long-Term Debt Repaid	-452	-782	-801	-784	-724
Total Debt Repaid	-1,422	-1,532	-1,301	-1,684	-1,124
Net Debt Issued (Repaid)	-452	-782	-801	-484	176
Issuance of Common Stock	17	22	9	-	-
Common Dividends Paid	-16	-	-	-	-
Other Financing Activities	-41	-60	-46	13	-31
Financing Cash Flow	-492	-820	-838	-471	145
Miscellaneous Cash Flow Adjustments	-	-	-	-1	-
Net Cash Flow	-208	-612	-416	-587	77
Free Cash Flow	428	250	175	-89	-144
Free Cash Flow Growth	71.20%	42.86%	-	-	-
Free Cash Flow Margin	4.45%	2.56%	1.68%	-0.90%	-1.65%
Free Cash Flow Per Share	138.49	81.23	57.11	-29.06	-47.02
Cash Interest Paid	5	8	10	14	15
Cash Income Tax Paid	34	35	37	37	-10
Levered Free Cash Flow	173.25	141.5	9.5	-297	-1,157
Unlevered Free Cash Flow	176.38	146.5	16.38	-288.25	-1,147
Change in Working Capital	352	-125	156	-133	-1,719

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