HKS Co., Ltd. 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	595	510	525	694	692	490
Depreciation & Amortization	643	664	666	603	573	611
Loss (Gain) From Sale of Assets	2	-5	-1	-1	-41	-3
Loss (Gain) From Sale of Investments	-16	-	-	-	-	-
Other Operating Activities	-115	-122	-266	-188	-165	-36
Change in Accounts Receivable	-17	189	-122	57	-47	-170
Change in Inventory	-378	-277	-137	-388	-259	-93
Change in Accounts Payable	-71	83	-383	-23	-157	341
Change in Other Net Operating Assets	-17	-51	98	-60	62	72
Operating Cash Flow	626	991	380	694	658	1,212
Operating Cash Flow Growth	-29.58%	160.79%	-45.25%	5.47%	-45.71%	206.84%
Capital Expenditures	-478	-644	-616	-687	-399	-208
Sale of Property, Plant & Equipment	12	42	33	11	206	57
Sale (Purchase) of Intangibles	-13	-41	-9	-46	-54	-29
Investment in Securities	537	34	568	-103	-705	-103
Other Investing Activities	-3	-2	12	3	6	6
Investing Cash Flow	55	-611	-12	-822	-946	-277
Long-Term Debt Issued	-	30	330	15	500	40
Total Debt Issued	200	30	330	15	500	40
Short-Term Debt Repaid	-	-	-200	-	-300	-
Long-Term Debt Repaid	-	-253	-239	-267	-310	-303
Total Debt Repaid	-240	-253	-439	-267	-610	-303
Net Debt Issued (Repaid)	-40	-223	-109	-252	-110	-263
Common Dividends Paid	-92	-92	-112	-70	-50	-42
Other Financing Activities	-2	-4	-22	-7	-6	-7
Financing Cash Flow	-134	-319	-243	-329	-166	-312
Foreign Exchange Rate Adjustments	35	-1	2	3	47	24
Miscellaneous Cash Flow Adjustments	1	-1	-	1	1	-
Net Cash Flow	583	59	127	-453	-406	647
Free Cash Flow	148	347	-236	7	259	1,004
Free Cash Flow Growth	-48.61%	-	-	-97.30%	-74.20%	3138.71%
Free Cash Flow Margin	1.61%	3.87%	-2.62%	0.08%	3.00%	12.60%
Free Cash Flow Per Share	104.67	245.40	-166.90	4.95	183.04	709.54
Cash Interest Paid	4	3	3	2	1	4
Cash Income Tax Paid	136	120	274	196	166	62
Levered Free Cash Flow	-68.13	-24.13	-286.63	-98.5	226.88	864.63
Unlevered Free Cash Flow	-65.63	-22.25	-284.75	-97.25	227.5	867.13
Change in Working Capital	-483	-56	-544	-414	-401	150

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