Brains Technology Cash Flow Statement

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

Millions JPY. Fiscal year is Aug - Jul.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan '26 Jan 31, 2026	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021
Net Income	248	166	73	162	173	142
Depreciation & Amortization	216	217	189	129	82	58
Other Operating Activities	-45	-28	-54	-43	-47	2
Change in Accounts Receivable	-46	-33	39	-12	-58	-25
Change in Accounts Payable	14	37	-23	5	-13	17
Change in Other Net Operating Assets	69	61	6	34	-3	27
Operating Cash Flow	456	420	230	275	134	221
Operating Cash Flow Growth	115.09%	82.61%	-16.36%	105.22%	-39.37%	-
Capital Expenditures	-8	-6	-6	-9	-8	-3
Sale (Purchase) of Intangibles	-171	-188	-232	-210	-181	-66
Investing Cash Flow	-179	-194	-238	-219	-189	-69
Long-Term Debt Repaid	-	-6	-8	-66	-40	-80
Net Debt Issued (Repaid)	-3	-6	-8	-66	-40	-80
Issuance of Common Stock	39	38	19	17	-9	1,014
Repurchase of Common Stock	-	-85	-	-	-	-
Other Financing Activities	-	-	-	1	-	-1
Financing Cash Flow	36	-53	11	-48	-49	933
Miscellaneous Cash Flow Adjustments	-	-1	-1	-1	-1	-
Net Cash Flow	313	172	2	7	-105	1,085
Free Cash Flow	448	414	224	266	126	218
Free Cash Flow Growth	115.39%	84.82%	-15.79%	111.11%	-42.20%	-
Free Cash Flow Margin	32.58%	32.99%	22.31%	25.26%	13.49%	25.53%
Free Cash Flow Per Share	73.64	70.16	37.80	44.54	20.81	39.46
Cash Interest Paid	-	-	-	-	1	3
Cash Income Tax Paid	49	29	54	42	45	-
Levered Free Cash Flow	212.5	181.13	7.63	33.25	-86.5	153.88
Unlevered Free Cash Flow	212.5	181.13	7.63	33.88	-85.25	155.75
Change in Working Capital	37	65	22	27	-74	19

Updated Jan 31, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.