UPR Corporation 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	1,088	576	786	1,124	1,084	836
Depreciation & Amortization	2,922	3,143	2,838	2,621	2,623	2,559
Loss (Gain) From Sale of Assets	81	119	85	48	24	7
Loss (Gain) From Sale of Investments	-	-	-	17	-	6
Other Operating Activities	-152	-163	-386	-589	-203	-437
Change in Accounts Receivable	-53	-154	-102	84	-216	93
Change in Inventory	-206	-105	-	16	21	-257
Change in Accounts Payable	-79	97	59	-15	9	23
Change in Other Net Operating Assets	6	-455	269	80	-70	76
Operating Cash Flow	3,607	3,058	3,549	3,386	3,272	2,906
Operating Cash Flow Growth	10.47%	-13.84%	4.81%	3.48%	12.60%	-11.97%
Capital Expenditures	-2,655	-3,433	-3,095	-3,165	-1,839	-3,165
Sale of Property, Plant & Equipment	-	-	1	-	-	-
Sale (Purchase) of Intangibles	-300	-289	-404	-424	-232	-158
Investment in Securities	6	13	-13	-16	-9	-17
Other Investing Activities	-32	-9	-11	-25	-20	159
Investing Cash Flow	-2,981	-3,718	-3,522	-3,630	-2,100	-3,181
Long-Term Debt Issued	-	2,000	2,000	2,000	1,000	1,000
Long-Term Debt Repaid	-	-1,491	-1,626	-1,648	-1,681	-1,575
Net Debt Issued (Repaid)	-568	509	374	352	-681	-575
Common Dividends Paid	-191	-114	-107	-99	-99	-99
Other Financing Activities	1	-1	-1	-1	-1	-1
Financing Cash Flow	-758	394	266	252	-781	-675
Foreign Exchange Rate Adjustments	48	14	2	22	38	6
Miscellaneous Cash Flow Adjustments	-1	1	1	-	-	-
Net Cash Flow	-85	-251	296	30	429	-944
Free Cash Flow	952	-375	454	221	1,433	-259
Free Cash Flow Growth	250.00%	-	105.43%	-84.58%	-	-
Free Cash Flow Margin	6.15%	-2.44%	2.94%	1.49%	10.75%	-2.00%
Free Cash Flow Per Share	124.29	-48.96	59.27	28.85	187.09	-33.81
Cash Interest Paid	69	59	51	40	35	40
Cash Income Tax Paid	148	161	386	591	203	438
Levered Free Cash Flow	338.63	-844.25	-602.63	-307.63	1,611	-1,946
Unlevered Free Cash Flow	380.5	-809.25	-571.38	-283.25	1,633	-1,921
Change in Working Capital	-332	-617	226	165	-256	-65

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