Science Arts Cash Flow Statement

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

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 28, 2026	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	178	92	-34	-72	9	-95
Depreciation & Amortization	36	15	13	21	3	1
Loss (Gain) From Sale of Investments	-	-	-	4	-	-
Other Operating Activities	-18	3	1	2	6	1
Change in Accounts Receivable	-55	-50	-35	-30	10	-35
Change in Inventory	-100	5	11	-47	-15	-6
Change in Accounts Payable	75	75	10	13	20	23
Change in Other Net Operating Assets	153	150	35	43	81	14
Operating Cash Flow	269	290	1	-66	114	-97
Operating Cash Flow Growth	89.44%	28900.00%	-	-	-	-
Capital Expenditures	-17	-18	-47	-20	-18	-
Investment in Securities	-	-	-	-10	-5	-
Other Investing Activities	-126	-8	15	-77	-11	-
Investing Cash Flow	-143	-26	-32	-107	-34	-
Short-Term Debt Issued	-	50	-	-	-	-
Long-Term Debt Issued	-	-	109	-	-	-
Total Debt Issued	50	50	109	-	-	-
Short-Term Debt Repaid	-	-50	-	-	-	-
Long-Term Debt Repaid	-	-21	-20	-	-	-64
Total Debt Repaid	-71	-71	-20	-	-	-64
Net Debt Issued (Repaid)	-21	-21	89	-	-	-64
Issuance of Common Stock	11	774	-	14	323	50
Financing Cash Flow	-9	753	89	14	323	-14
Miscellaneous Cash Flow Adjustments	-1	-1	-1	-	-	-2
Net Cash Flow	116	1,016	57	-159	403	-113
Free Cash Flow	252	272	-46	-86	96	-97
Free Cash Flow Margin	12.91%	16.45%	-3.89%	-11.15%	14.57%	-26.57%
Free Cash Flow Per Share	30.87	34.71	-6.99	-13.08	28.59	-31.94
Cash Interest Paid	1	1	1	-	-	-
Levered Free Cash Flow	209.63	243.25	-71.63	-18.88	72.88	-62.25
Unlevered Free Cash Flow	210.25	243.88	-71	-18.88	72.88	-62.25
Change in Working Capital	73	180	21	-21	96	-4