ABEJA 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	451	286	379	-	-
Depreciation & Amortization	12	5	-	-	-
Other Operating Activities	-3	-133	-1	-	-
Change in Accounts Receivable	-10	-95	-206	-	-
Change in Inventory	-5	-	60	-	-
Change in Accounts Payable	79	-45	-32	-	-
Change in Other Net Operating Assets	1,097	-778	260	-	-
Operating Cash Flow	1,621	-760	460	-	-
Capital Expenditures	-15	-14	-	-	-
Sale (Purchase) of Intangibles	-	-19	-	-	-
Other Investing Activities	-13	1	-1	-	-
Investing Cash Flow	-28	-28	-5	-	-
Long-Term Debt Repaid	-	-80	-	-	-
Net Debt Issued (Repaid)	-	-80	-	-	-
Issuance of Common Stock	124	196	1,241	-	-
Financing Cash Flow	124	116	1,241	-	-
Miscellaneous Cash Flow Adjustments	-	1	-1	-	-
Net Cash Flow	1,717	-671	1,695	-	-
Free Cash Flow	1,606	-774	460	-	-
Free Cash Flow Margin	44.80%	-27.98%	16.58%	-	-
Free Cash Flow Per Share	154.86	-74.70	47.45	-	-
Cash Income Tax Paid	5	132	2	-	-
Levered Free Cash Flow	1,503	-862.13	390.88	-	-
Unlevered Free Cash Flow	1,503	-862.13	390.88	-	-
Change in Working Capital	1,161	-918	82	-	-

Updated Nov 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.