SERAKU 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	2,601	2,317	2,147	1,423	1,820
Depreciation & Amortization	78	49	45	56	40
Loss (Gain) From Sale of Investments	-	5	9	10	15
Other Operating Activities	-761	-789	-272	-117	-91
Change in Accounts Receivable	-98	-121	-225	-515	5
Change in Inventory	170	-165	-9	9	-39
Change in Accounts Payable	81	-53	290	204	122
Change in Other Net Operating Assets	-18	114	42	-366	-405
Operating Cash Flow	2,053	1,357	2,027	704	1,467
Operating Cash Flow Growth	51.29%	-33.05%	187.93%	-52.01%	47.44%
Capital Expenditures	-551	-199	-55	-65	-70
Cash Acquisitions	-	-70	-	-	-
Investment in Securities	-1	-1	-1	-14	-1
Other Investing Activities	-98	-134	-139	-97	-115
Investing Cash Flow	-650	-404	-195	-176	-186
Long-Term Debt Issued	-	-	100	-	-
Long-Term Debt Repaid	-57	-183	-605	-255	-106
Net Debt Issued (Repaid)	-57	-183	-505	-255	-106
Issuance of Common Stock	1	8	1	5	12
Repurchase of Common Stock	-401	-601	-	-	-
Common Dividends Paid	-175	-145	-119	-77	-59
Other Financing Activities	-2	-2	-2	-1	-1
Financing Cash Flow	-634	-923	-625	-328	-154
Miscellaneous Cash Flow Adjustments	-1	-1	-1	-2	-1
Net Cash Flow	768	29	1,206	198	1,126
Free Cash Flow	1,502	1,158	1,972	639	1,397
Free Cash Flow Growth	29.71%	-41.28%	208.61%	-54.26%	49.89%
Free Cash Flow Margin	6.06%	5.21%	9.45%	3.58%	9.15%
Free Cash Flow Per Share	111.48	83.84	140.79	45.64	100.27
Cash Interest Paid	-	-	1	3	4
Cash Income Tax Paid	793	832	475	662	565
Levered Free Cash Flow	1,335	1,030	1,715	227.5	1,076
Unlevered Free Cash Flow	1,335	1,030	1,717	229.38	1,079
Change in Working Capital	135	-225	98	-668	-317

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