THE WHY HOW DO COMPANY, Inc. (TYO:3823)

THE WHY HOW DO COMPANY Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021
Net Income	-6	-969	-326	-386	-579
Depreciation & Amortization	44	31	25	57	206
Loss (Gain) From Sale of Assets	47	634	11	230	88
Loss (Gain) From Sale of Investments	-797	-46	-	-	-5
Other Operating Activities	-64	-8	-26	-4	-20
Change in Accounts Receivable	5	11	31	-38	27
Change in Inventory	-10	10	5	10	-10
Change in Accounts Payable	7	5	4	-13	12
Change in Other Net Operating Assets	710	278	-94	5	-34
Operating Cash Flow	-64	-54	-370	-139	-315
Capital Expenditures	-48	-731	-25	-2	-3
Cash Acquisitions	39	3	132	29	-
Divestitures	-23	1	-	-	-6
Sale (Purchase) of Intangibles	-	-58	-25	-30	-18
Investment in Securities	10	1	-	-	-
Other Investing Activities	48	-4	-5	10	19
Investing Cash Flow	-24	-772	-125	-135	46
Long-Term Debt Issued	-	4	-	-	200
Total Debt Issued	-	4	-	-	200
Short-Term Debt Repaid	-70	-15	-91	-60	-121
Long-Term Debt Repaid	-75	-45	-45	-42	-20
Total Debt Repaid	-145	-60	-136	-102	-141
Net Debt Issued (Repaid)	-145	-56	-136	-102	59
Issuance of Common Stock	888	1,005	-	718	349
Other Financing Activities	-3	-47	45	-	1
Financing Cash Flow	740	902	-91	616	409
Foreign Exchange Rate Adjustments	-	-	4	26	4
Miscellaneous Cash Flow Adjustments	-1	-1	-2	-1	-
Net Cash Flow	651	75	-584	367	144
Free Cash Flow	-112	-785	-395	-141	-318
Free Cash Flow Margin	-6.40%	-105.09%	-41.98%	-15.34%	-35.29%
Free Cash Flow Per Share	-1.18	-14.36	-11.39	-4.43	-11.09
Cash Interest Paid	6	6	1	1	3
Cash Income Tax Paid	37	13	26	6	19
Levered Free Cash Flow	-590.38	-842.38	-158.38	-158.75	-162.5
Unlevered Free Cash Flow	-586.63	-836.75	-157.13	-156.88	-159.38
Change in Working Capital	712	304	-54	-36	-5

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