HKS Co., Ltd. Cash Flow Statement

Financials in millions JPY. Fiscal year is September - August.

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	2015 - 2019
Period Ending	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Aug '21 Aug 31, 2021	Aug '20 Aug 31, 2020	2015 - 2019
Net Income	525	694	692	490	217	Upgrade
Depreciation & Amortization	666	603	573	611	617	Upgrade
Loss (Gain) From Sale of Assets	-1	-1	-41	-3	22	Upgrade
Other Operating Activities	-266	-188	-165	-36	-195	Upgrade
Change in Accounts Receivable	-122	57	-47	-170	124	Upgrade
Change in Inventory	-137	-388	-259	-93	169	Upgrade
Change in Accounts Payable	-383	-23	-157	341	-299	Upgrade
Change in Other Net Operating Assets	98	-60	62	72	-260	Upgrade
Operating Cash Flow	380	694	658	1,212	395	Upgrade
Operating Cash Flow Growth	-45.25%	5.47%	-45.71%	206.84%	-64.67%	Upgrade
Capital Expenditures	-616	-687	-399	-208	-364	Upgrade
Sale of Property, Plant & Equipment	33	11	206	57	18	Upgrade
Sale (Purchase) of Intangibles	-9	-46	-54	-29	-52	Upgrade
Investment in Securities	568	-103	-705	-103	-500	Upgrade
Other Investing Activities	12	3	6	6	48	Upgrade
Investing Cash Flow	-12	-822	-946	-277	-850	Upgrade
Long-Term Debt Issued	330	15	500	40	520	Upgrade
Total Debt Issued	330	15	500	40	520	Upgrade
Short-Term Debt Repaid	-200	-	-300	-	-	Upgrade
Long-Term Debt Repaid	-239	-267	-310	-303	-346	Upgrade
Total Debt Repaid	-439	-267	-610	-303	-346	Upgrade
Net Debt Issued (Repaid)	-109	-252	-110	-263	174	Upgrade
Dividends Paid	-112	-70	-50	-42	-42	Upgrade
Other Financing Activities	-22	-7	-6	-7	-7	Upgrade
Financing Cash Flow	-243	-329	-166	-312	125	Upgrade
Foreign Exchange Rate Adjustments	2	3	47	24	-	Upgrade
Miscellaneous Cash Flow Adjustments	-	1	1	-	1	Upgrade
Net Cash Flow	127	-453	-406	647	-329	Upgrade
Free Cash Flow	-236	7	259	1,004	31	Upgrade
Free Cash Flow Growth	-	-97.30%	-74.20%	3138.71%	-93.99%	Upgrade
Free Cash Flow Margin	-2.62%	0.08%	3.00%	12.60%	0.43%	Upgrade
Free Cash Flow Per Share	-166.90	4.95	183.04	709.54	21.91	Upgrade
Cash Interest Paid	3	2	1	4	5	Upgrade
Cash Income Tax Paid	274	196	166	62	245	Upgrade
Levered Free Cash Flow	-286.63	-98.5	226.88	864.63	-57.88	Upgrade
Unlevered Free Cash Flow	-284.75	-97.25	227.5	867.13	-54.75	Upgrade
Change in Working Capital	-544	-414	-401	150	-266	Upgrade

Updated May 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.