TENTIAL Cash Flow Statement

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

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	FY 2025	FY 2025	FY 2024	FY 2023
Period Ending	Aug '25 Aug 31, 2025	Jan '25 Jan 31, 2025	Jan '24 Jan 31, 2024	Jan '23 Jan 31, 2023
Net Income	1,983	1,426	-	-
Depreciation & Amortization	195.43	81	-	-
Loss (Gain) From Sale of Assets	-	1	-	-
Loss (Gain) From Sale of Investments	-	10	-	-
Other Operating Activities	-857.14	1	-	-
Change in Accounts Receivable	226.29	-346	-	-
Change in Inventory	-1,795	-149	-	-
Change in Accounts Payable	-198.86	1,347	-	-
Change in Other Net Operating Assets	60	236	-	-
Operating Cash Flow	-385.71	2,607	-	-
Capital Expenditures	-217.71	-228	-	-
Sale (Purchase) of Intangibles	-25.71	-54	-	-
Investment in Securities	-	-20	-	-
Other Investing Activities	-207.43	-67	-	-
Investing Cash Flow	-450.86	-369	-	-
Short-Term Debt Issued	-	2,800	-	-
Long-Term Debt Issued	-	290	-	-
Total Debt Issued	-	3,090	-	-
Short-Term Debt Repaid	-	-2,400	-	-
Long-Term Debt Repaid	-	-165	-	-
Total Debt Repaid	-1,478	-2,565	-	-
Net Debt Issued (Repaid)	-1,478	525	-	-
Issuance of Common Stock	2,626	14	-	-
Other Financing Activities	-18.86	-13	-	-
Financing Cash Flow	1,130	526	-	-
Miscellaneous Cash Flow Adjustments	-1.71	-	-	-
Net Cash Flow	291.43	2,764	-	-
Free Cash Flow	-603.43	2,379	-	-
Free Cash Flow Margin	-3.14%	18.53%	-	-
Free Cash Flow Per Share	-81.45	358.95	-	-
Cash Interest Paid	12	18	-	-
Cash Income Tax Paid	860.57	1	-	-
Levered Free Cash Flow	-	2,293	-	-
Unlevered Free Cash Flow	-	2,304	-	-
Change in Working Capital	-1,707	1,088	-	-

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