and factory,inc. 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	-253	-320	88.94	79.67	-350.38	-561.39
Depreciation & Amortization	30	40	75.87	54.79	67.97	83.08
Other Amortization	-	-	-	2.29	-	-
Loss (Gain) From Sale of Assets	55	82	-503.63	12.33	1.4	12.98
Asset Writedown & Restructuring Costs	-	-	41.57	20.43	-7.12	60.55
Loss (Gain) From Sale of Investments	1	3	-17.37	-	21.67	-
Other Operating Activities	2	9	23.55	-140.83	-12.26	144.95
Change in Accounts Receivable	78	103	-82.29	-22.5	17.64	80.47
Change in Inventory	19	4	2,047	-49.91	2.41	-5.34
Change in Accounts Payable	-87	-209	-4.12	19.96	-21.02	-237.88
Change in Other Net Operating Assets	-6	-140	157.56	-47.23	247.63	304.47
Operating Cash Flow	-161	-428	1,827	-71.01	-32.06	-118.12
Capital Expenditures	-5	-31	-10.23	-9.77	-11.98	-27.07
Sale of Property, Plant & Equipment	-	-	1,167	0.28	-	-
Cash Acquisitions	-	-5	-	-	-	-
Divestitures	-	-	-	-	-	-12.79
Sale (Purchase) of Intangibles	-7	-28	-38.39	-46.04	-28.61	-31
Investment in Securities	-	-20	544.61	-	70.02	-28.51
Other Investing Activities	-1	-21	-0.1	187.2	39.96	19.65
Investing Cash Flow	-7	-122	1,663	131.67	69.4	-79.71
Long-Term Debt Issued	-	-	-	225	-	400
Total Debt Issued	-	-	-	225	-	400
Short-Term Debt Repaid	-	-60	-55	-60	-60	-190
Long-Term Debt Repaid	-	-91	-2,796	-277.14	-277.14	-265.76
Total Debt Repaid	-96	-151	-2,851	-337.14	-337.14	-455.76
Net Debt Issued (Repaid)	-96	-151	-2,851	-112.14	-337.14	-55.76
Issuance of Common Stock	-	-	-	497.71	4.2	-
Other Financing Activities	-	-	-	-	0	-
Financing Cash Flow	-96	-151	-2,851	385.58	-332.94	-55.76
Miscellaneous Cash Flow Adjustments	-3	-2	0	-	-	-0
Net Cash Flow	-266	-703	638.5	446.23	-295.6	-253.59
Free Cash Flow	-166	-459	1,817	-80.78	-44.03	-145.19
Free Cash Flow Margin	-5.44%	-14.30%	36.16%	-2.71%	-1.55%	-4.77%
Free Cash Flow Per Share	-14.74	-40.76	161.27	-7.35	-4.47	-14.77
Cash Interest Paid	5	6	27.04	33.04	29.83	27.77
Cash Income Tax Paid	1	-3	13	3.78	3.78	-126.99
Levered Free Cash Flow	-137.25	-418.64	3,034	-157.76	-	-
Unlevered Free Cash Flow	-134.13	-414.89	3,053	-138.04	-	-
Change in Working Capital	4	-242	2,118	-99.68	246.66	141.72

Updated Feb 28, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.