UPR Corporation 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	2017 - 2020
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	2017 - 2020
Net Income	576	786	1,124	1,084	836	Upgrade
Depreciation & Amortization	3,143	2,838	2,621	2,623	2,559	Upgrade
Loss (Gain) From Sale of Assets	119	85	48	24	7	Upgrade
Loss (Gain) From Sale of Investments	-	-	17	-	6	Upgrade
Other Operating Activities	-163	-386	-589	-203	-437	Upgrade
Change in Accounts Receivable	-154	-102	84	-216	93	Upgrade
Change in Inventory	-105	-	16	21	-257	Upgrade
Change in Accounts Payable	97	59	-15	9	23	Upgrade
Change in Other Net Operating Assets	-455	269	80	-70	76	Upgrade
Operating Cash Flow	3,058	3,549	3,386	3,272	2,906	Upgrade
Operating Cash Flow Growth	-13.84%	4.81%	3.48%	12.60%	-11.97%	Upgrade
Capital Expenditures	-3,433	-3,095	-3,165	-1,839	-3,165	Upgrade
Sale of Property, Plant & Equipment	-	1	-	-	-	Upgrade
Sale (Purchase) of Intangibles	-289	-404	-424	-232	-158	Upgrade
Investment in Securities	13	-13	-16	-9	-17	Upgrade
Other Investing Activities	-9	-11	-25	-20	159	Upgrade
Investing Cash Flow	-3,718	-3,522	-3,630	-2,100	-3,181	Upgrade
Long-Term Debt Issued	2,000	2,000	2,000	1,000	1,000	Upgrade
Long-Term Debt Repaid	-1,491	-1,626	-1,648	-1,681	-1,575	Upgrade
Net Debt Issued (Repaid)	509	374	352	-681	-575	Upgrade
Common Dividends Paid	-114	-107	-99	-99	-99	Upgrade
Other Financing Activities	-1	-1	-1	-1	-1	Upgrade
Financing Cash Flow	394	266	252	-781	-675	Upgrade
Foreign Exchange Rate Adjustments	14	2	22	38	6	Upgrade
Miscellaneous Cash Flow Adjustments	1	1	-	-	-	Upgrade
Net Cash Flow	-251	296	30	429	-944	Upgrade
Free Cash Flow	-375	454	221	1,433	-259	Upgrade
Free Cash Flow Growth	-	105.43%	-84.58%	-	-	Upgrade
Free Cash Flow Margin	-2.44%	2.94%	1.49%	10.75%	-2.00%	Upgrade
Free Cash Flow Per Share	-48.96	59.27	28.85	187.09	-33.81	Upgrade
Cash Interest Paid	59	51	40	35	40	Upgrade
Cash Income Tax Paid	161	386	591	203	438	Upgrade
Levered Free Cash Flow	-844.25	-602.63	-307.63	1,611	-1,946	Upgrade
Unlevered Free Cash Flow	-809.25	-571.38	-283.25	1,633	-1,921	Upgrade
Change in Working Capital	-617	226	165	-256	-65	Upgrade

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