Link-U Group 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	61	308	381	325	48	222
Depreciation & Amortization	271	257	123	111	93	77
Loss (Gain) From Sale of Assets	9	3	126	-	-	-
Loss (Gain) From Sale of Investments	-	-	-75	41	38	-
Loss (Gain) on Equity Investments	-8	-34	2	41	19	11
Other Operating Activities	-129	-234	-82	-74	-48	-107
Change in Accounts Receivable	6	-81	133	-239	-117	56
Change in Inventory	-	-	-	-	18	-6
Change in Accounts Payable	-72	49	-283	287	161	84
Change in Other Net Operating Assets	-46	-46	-210	-91	-138	-82
Operating Cash Flow	92	222	115	401	74	255
Operating Cash Flow Growth	-71.16%	93.04%	-71.32%	441.89%	-70.98%	-
Capital Expenditures	-200	-72	-50	-18	-30	-170
Cash Acquisitions	-	-	-192	-	-	-220
Divestitures	98	98	-	-	-	-
Sale (Purchase) of Intangibles	-233	-246	-27	-19	-19	-2
Investment in Securities	72	110	272	-154	-48	-219
Other Investing Activities	-6	-2	-32	-2	-7	-28
Investing Cash Flow	-267	-112	-29	-193	-104	-639
Long-Term Debt Issued	-	1,100	100	580	-	-
Long-Term Debt Repaid	-	-246	-45	-33	-	-
Net Debt Issued (Repaid)	247	854	55	547	-	-
Issuance of Common Stock	-	-	-	10	-	5
Other Financing Activities	-1,213	-1,216	1	-	-139	-13
Financing Cash Flow	-966	-362	56	557	-139	-8
Foreign Exchange Rate Adjustments	-4	-	2	-	-	-
Miscellaneous Cash Flow Adjustments	-1	-	-	66	51	-
Net Cash Flow	-1,146	-252	144	831	-118	-392
Free Cash Flow	-108	150	65	383	44	85
Free Cash Flow Growth	-	130.77%	-83.03%	770.46%	-48.23%	-
Free Cash Flow Margin	-2.40%	3.10%	1.77%	12.24%	1.93%	5.20%
Free Cash Flow Per Share	-7.61	10.55	4.57	26.91	3.09	5.97
Cash Interest Paid	21	17	4	4	-	-
Cash Income Tax Paid	129	232	235	75	51	108
Levered Free Cash Flow	-142.5	-2.25	-49.25	329.75	57.13	-
Unlevered Free Cash Flow	-129.38	7.13	-46.75	332.25	57.13	-
Change in Working Capital	-112	-78	-360	-43	-76	52

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