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 2025	FY 2024	FY 2023	FY 2022	FY 2021	2016 - 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	2016 - 2020
Net Income	510	525	694	692	490	Upgrade
Depreciation & Amortization	664	666	603	573	611	Upgrade
Loss (Gain) From Sale of Assets	-5	-1	-1	-41	-3	Upgrade
Other Operating Activities	-122	-266	-188	-165	-36	Upgrade
Change in Accounts Receivable	189	-122	57	-47	-170	Upgrade
Change in Inventory	-277	-137	-388	-259	-93	Upgrade
Change in Accounts Payable	83	-383	-23	-157	341	Upgrade
Change in Other Net Operating Assets	-51	98	-60	62	72	Upgrade
Operating Cash Flow	991	380	694	658	1,212	Upgrade
Operating Cash Flow Growth	160.79%	-45.25%	5.47%	-45.71%	206.84%	Upgrade
Capital Expenditures	-644	-616	-687	-399	-208	Upgrade
Sale of Property, Plant & Equipment	42	33	11	206	57	Upgrade
Sale (Purchase) of Intangibles	-41	-9	-46	-54	-29	Upgrade
Investment in Securities	34	568	-103	-705	-103	Upgrade
Other Investing Activities	-2	12	3	6	6	Upgrade
Investing Cash Flow	-611	-12	-822	-946	-277	Upgrade
Long-Term Debt Issued	30	330	15	500	40	Upgrade
Total Debt Issued	30	330	15	500	40	Upgrade
Short-Term Debt Repaid	-	-200	-	-300	-	Upgrade
Long-Term Debt Repaid	-253	-239	-267	-310	-303	Upgrade
Total Debt Repaid	-253	-439	-267	-610	-303	Upgrade
Net Debt Issued (Repaid)	-223	-109	-252	-110	-263	Upgrade
Common Dividends Paid	-92	-112	-70	-50	-42	Upgrade
Other Financing Activities	-4	-22	-7	-6	-7	Upgrade
Financing Cash Flow	-319	-243	-329	-166	-312	Upgrade
Foreign Exchange Rate Adjustments	-1	2	3	47	24	Upgrade
Miscellaneous Cash Flow Adjustments	-1	-	1	1	-	Upgrade
Net Cash Flow	59	127	-453	-406	647	Upgrade
Free Cash Flow	347	-236	7	259	1,004	Upgrade
Free Cash Flow Growth	-	-	-97.30%	-74.20%	3138.71%	Upgrade
Free Cash Flow Margin	3.87%	-2.62%	0.08%	3.00%	12.60%	Upgrade
Free Cash Flow Per Share	245.40	-166.90	4.95	183.04	709.54	Upgrade
Cash Interest Paid	3	3	2	1	4	Upgrade
Cash Income Tax Paid	120	274	196	166	62	Upgrade
Levered Free Cash Flow	-24.13	-286.63	-98.5	226.88	864.63	Upgrade
Unlevered Free Cash Flow	-22.25	-284.75	-97.25	227.5	867.13	Upgrade
Change in Working Capital	-56	-544	-414	-401	150	Upgrade

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