Giken 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	1,878	2,771	1,577	4,832	4,548
Depreciation & Amortization	1,368	1,584	1,829	1,961	1,952
Loss (Gain) From Sale of Assets	-	206	115	-	21
Loss (Gain) From Sale of Investments	-	-	-	-	88
Other Operating Activities	-1,063	-256	-3,649	-1,478	-691
Change in Accounts Receivable	-1,621	2,278	1,288	-1,354	-45
Change in Inventory	571	-335	-703	1,128	3,208
Change in Accounts Payable	181	-3,248	841	623	-1,466
Change in Other Net Operating Assets	63	139	741	211	153
Operating Cash Flow	1,377	3,139	2,039	5,923	7,768
Operating Cash Flow Growth	-56.13%	53.95%	-65.58%	-23.75%	138.06%
Capital Expenditures	-1,802	-1,240	-1,781	-1,876	-2,080
Investment in Securities	603	560	1,650	-2,298	-3,357
Other Investing Activities	64	735	-25	-42	100
Investing Cash Flow	-1,135	55	-156	-4,216	-5,337
Short-Term Debt Issued	340	-	297	115	-
Long-Term Debt Issued	500	280	-	-	-
Total Debt Issued	840	280	297	115	-
Short-Term Debt Repaid	-	-320	-	-	-170
Long-Term Debt Repaid	-114	-427	-167	-180	-140
Total Debt Repaid	-114	-747	-167	-180	-310
Net Debt Issued (Repaid)	726	-467	130	-65	-310
Issuance of Common Stock	-	-	-	129	94
Repurchase of Common Stock	-499	-925	-575	-	-
Common Dividends Paid	-1,177	-1,078	-1,512	-1,918	-1,914
Other Financing Activities	-3	-31	-18	-86	-67
Financing Cash Flow	-953	-2,501	-1,975	-1,940	-2,197
Foreign Exchange Rate Adjustments	-82	229	31	164	107
Miscellaneous Cash Flow Adjustments	-1	-	-389	1	1
Net Cash Flow	-794	922	-450	-68	342
Free Cash Flow	-425	1,899	258	4,047	5,688
Free Cash Flow Growth	-	636.05%	-93.63%	-28.85%	-
Free Cash Flow Margin	-1.61%	6.44%	0.88%	13.32%	20.59%
Free Cash Flow Per Share	-15.92	70.89	9.39	147.16	207.07
Cash Interest Paid	9	5	52	14	10
Cash Income Tax Paid	758	243	1,848	1,480	690
Levered Free Cash Flow	-984.25	106.88	3,391	3,398	5,828
Unlevered Free Cash Flow	-978.63	108.13	3,425	3,407	5,834
Change in Working Capital	-806	-1,166	2,167	608	1,850

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