Science Arts Cash Flow Statement

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

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Aug '21 Aug 31, 2021
Net Income	92	-34	-72	9	-95
Depreciation & Amortization	15	13	21	3	1
Loss (Gain) From Sale of Investments	-	-	4	-	-
Other Operating Activities	3	1	2	6	1
Change in Accounts Receivable	-50	-35	-30	10	-35
Change in Inventory	5	11	-47	-15	-6
Change in Accounts Payable	75	10	13	20	23
Change in Other Net Operating Assets	150	35	43	81	14
Operating Cash Flow	290	1	-66	114	-97
Operating Cash Flow Growth	28900.00%	-	-	-	-
Capital Expenditures	-18	-47	-20	-18	-
Investment in Securities	-	-	-10	-5	-
Other Investing Activities	-8	15	-77	-11	-
Investing Cash Flow	-26	-32	-107	-34	-
Short-Term Debt Issued	50	-	-	-	-
Long-Term Debt Issued	-	109	-	-	-
Total Debt Issued	50	109	-	-	-
Short-Term Debt Repaid	-50	-	-	-	-
Long-Term Debt Repaid	-21	-20	-	-	-64
Total Debt Repaid	-71	-20	-	-	-64
Net Debt Issued (Repaid)	-21	89	-	-	-64
Issuance of Common Stock	774	-	14	323	50
Financing Cash Flow	753	89	14	323	-14
Miscellaneous Cash Flow Adjustments	-1	-1	-	-	-2
Net Cash Flow	1,016	57	-159	403	-113
Free Cash Flow	272	-46	-86	96	-97
Free Cash Flow Margin	16.45%	-3.89%	-11.15%	14.57%	-26.57%
Free Cash Flow Per Share	34.71	-6.99	-13.08	28.59	-31.94
Cash Interest Paid	1	1	-	-	-
Levered Free Cash Flow	243.25	-71.63	-18.88	72.88	-62.25
Unlevered Free Cash Flow	243.88	-71	-18.88	72.88	-62.25
Change in Working Capital	180	21	-21	96	-4

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