Happiness and D Co.,Ltd. (TYO:3174)

Happiness and D Cash Flow Statement

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

Operating Activities

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023
Net Income	-717	-474	-453
Depreciation & Amortization	144	174	208
Loss (Gain) From Sale of Assets	241	271	190
Other Operating Activities	-52	-48	-113
Change in Accounts Receivable	58	-54	79
Change in Inventory	717	759	204
Change in Accounts Payable	-228	50	-218
Change in Other Net Operating Assets	7	78	70
Operating Cash Flow	170	756	-33
Operating Cash Flow Growth	-77.51%	-	-

Investing Activities

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023
Capital Expenditures	-63	-107	-53
Cash Acquisitions	-	-	-167
Sale (Purchase) of Intangibles	-1	-7	-56
Investment in Securities	-4	50	249
Other Investing Activities	-45	23	-26
Investing Cash Flow	-113	-41	-53

Financing Activities

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023
Short-Term Debt Issued	104	-	-
Long-Term Debt Issued	50	450	2,800
Total Debt Issued	154	450	2,800
Short-Term Debt Repaid	-	-	-50
Long-Term Debt Repaid	-360	-1,911	-2,110
Total Debt Repaid	-360	-1,911	-2,160
Net Debt Issued (Repaid)	-206	-1,461	640
Repurchase of Common Stock	-	-	-37
Common Dividends Paid	-28	-38	-37
Other Financing Activities	-114	-171	-206
Financing Cash Flow	-348	-1,670	360

Net Cash Flow

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023
Miscellaneous Cash Flow Adjustments	-	-1	-1
Net Cash Flow	-291	-956	273

Free Cash Flow

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023
Free Cash Flow	107	649	-86
Free Cash Flow Growth	-83.51%	-	-
Free Cash Flow Margin	1.21%	6.02%	-0.68%
Free Cash Flow Per Share	42.02	255.03	-33.91
Levered Free Cash Flow	222.63	660.63	-
Unlevered Free Cash Flow	244.5	680.63	-

Additional Metrics

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023
Cash Interest Paid	39	31	32
Cash Income Tax Paid	51	49	117
Change in Working Capital	554	833	135

Data Source: S&P Global Market Intelligence Last updated: May 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 6, 2026

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