SHIKIGAKU. Co., Ltd. (TYO:7049)

SHIKIGAKU. Cash Flow Statement

Financials in millions JPY. Fiscal year is March - February.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Feb 28, 2026	Feb 28, 2025	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022
Net Income	338	569	-109	-298	550
Depreciation & Amortization	64	64	74	81	67
Loss (Gain) From Sale of Assets	160	-10	34	-	22
Loss (Gain) From Sale of Investments	-	-203	-	194	-217
Loss (Gain) on Equity Investments	2	3	2	4	21
Other Operating Activities	-332	30	14	-262	-65
Change in Accounts Receivable	-292	-388	-177	-576	-18
Change in Accounts Payable	93	24	39	-40	-
Change in Other Net Operating Assets	73	79	-48	-42	109
Operating Cash Flow	106	168	-171	-939	469
Operating Cash Flow Growth	-36.91%	-	-	-	159.12%
Capital Expenditures	-25	-45	-5	-66	-38
Sale (Purchase) of Intangibles	-4	-43	-	-24	-95
Investment in Securities	-15	200	-6	-18	112
Other Investing Activities	-6	1	-11	-40	-48
Investing Cash Flow	-50	113	-22	-148	-69
Long-Term Debt Issued	-	-	-	950	-
Total Debt Issued	-	-	-	950	-
Short-Term Debt Repaid	-	-	-	-	-100
Long-Term Debt Repaid	-238	-295	-365	-329	-145
Total Debt Repaid	-238	-295	-365	-329	-245
Net Debt Issued (Repaid)	-238	-295	-365	621	-245
Issuance of Common Stock	-	-	-	507	1,194
Repurchase of Common Stock	-	-199	-	-294	-
Other Financing Activities	-31	172	275	266	33
Financing Cash Flow	-269	-322	-90	1,100	982
Miscellaneous Cash Flow Adjustments	-	1	-1	-1	-
Net Cash Flow	-213	-40	-284	12	1,382
Free Cash Flow	81	123	-176	-1,005	431
Free Cash Flow Growth	-34.15%	-	-	-	174.52%
Free Cash Flow Margin	1.24%	2.29%	-3.65%	-22.54%	11.27%
Free Cash Flow Per Share	9.26	14.35	-20.04	-124.32	53.42
Cash Interest Paid	2	4	5	3	4
Cash Income Tax Paid	342	-12	-9	264	73
Levered Free Cash Flow	110.63	69.38	14.63	-1,031	302.5
Unlevered Free Cash Flow	111.88	71.88	17.75	-1,029	305
Change in Working Capital	-126	-285	-186	-658	91

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