ABEJA 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	548	451	286	379	-	-
Depreciation & Amortization	14	12	5	-	-	-
Other Operating Activities	-67	-3	-133	-1	-	-
Change in Accounts Receivable	234	-10	-95	-206	-	-
Change in Inventory	4	-5	-	60	-	-
Change in Accounts Payable	78	79	-45	-32	-	-
Change in Other Net Operating Assets	-8	1,097	-778	260	-	-
Operating Cash Flow	803	1,621	-760	460	-	-
Capital Expenditures	-14	-15	-14	-	-	-
Sale (Purchase) of Intangibles	-	-	-19	-	-	-
Other Investing Activities	-13	-13	1	-1	-	-
Investing Cash Flow	-351	-28	-28	-5	-	-
Long-Term Debt Repaid	-	-	-80	-	-	-
Net Debt Issued (Repaid)	-	-	-80	-	-	-
Issuance of Common Stock	148	124	196	1,241	-	-
Financing Cash Flow	148	124	116	1,241	-	-
Miscellaneous Cash Flow Adjustments	-	-	1	-1	-	-
Net Cash Flow	600	1,717	-671	1,695	-	-
Free Cash Flow	789	1,606	-774	460	-	-
Free Cash Flow Margin	19.11%	44.80%	-27.98%	16.58%	-	-
Free Cash Flow Per Share	75.75	154.86	-74.70	47.45	-	-
Cash Income Tax Paid	69	5	132	2	-	-
Levered Free Cash Flow	640.13	1,503	-862.13	390.88	-	-
Unlevered Free Cash Flow	640.13	1,503	-862.13	390.88	-	-
Change in Working Capital	308	1,161	-918	82	-	-