Signpost Cash Flow Statement

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

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Net Income	92	196	74	-127	-287
Depreciation & Amortization	-	-	-	-	5
Loss (Gain) From Sale of Assets	-	1	17	8	137
Loss (Gain) From Sale of Investments	-	-	-	-	-232
Other Operating Activities	-2	8	-4	-3	1
Change in Accounts Receivable	-71	81	-79	-120	-30
Change in Inventory	-	16	2	-6	-18
Change in Accounts Payable	2	-10	3	11	28
Change in Other Net Operating Assets	92	24	36	53	36
Operating Cash Flow	113	316	49	-184	-360
Operating Cash Flow Growth	-64.24%	544.90%	-	-	-
Capital Expenditures	-	-4	-3	-	-8
Divestitures	-	-	-	-	290
Sale (Purchase) of Intangibles	-	-	-10	-	-91
Investment in Securities	-	-	-	-	11
Other Investing Activities	-2	-12	-13	-1	-
Investing Cash Flow	-2	-16	-26	-1	202
Short-Term Debt Issued	-	6	-	-	-
Long-Term Debt Issued	146	190	195	294	-
Total Debt Issued	146	196	195	294	-
Short-Term Debt Repaid	-6	-	-	-	-
Long-Term Debt Repaid	-162	-170	-154	-124	-117
Total Debt Repaid	-168	-170	-154	-124	-117
Net Debt Issued (Repaid)	-22	26	41	170	-117
Issuance of Common Stock	-	-	-	-	508
Other Financing Activities	1	1	-	-1	-1
Financing Cash Flow	-21	27	41	169	390
Miscellaneous Cash Flow Adjustments	-1	-	-	1	-
Net Cash Flow	89	327	64	-15	232
Free Cash Flow	113	312	46	-184	-368
Free Cash Flow Growth	-63.78%	578.26%	-	-	-
Free Cash Flow Margin	3.60%	10.32%	1.57%	-7.15%	-17.37%
Free Cash Flow Per Share	8.83	24.38	3.60	-14.40	-29.11
Cash Interest Paid	5	3	2	2	2
Cash Income Tax Paid	2	-5	4	4	2
Levered Free Cash Flow	35.63	228.13	-46	-160.13	-354.88
Unlevered Free Cash Flow	41.25	230	-42.25	-155.75	-354.25
Change in Working Capital	23	111	-38	-62	16

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