Human Creation Holdings Cash Flow Statement

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

Millions JPY. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2019 - 2020
Period Ending	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021	2019 - 2020
Net Income	684	629	701	546	464	Upgrade
Depreciation & Amortization	171	121	114	113	78	Upgrade
Loss (Gain) From Sale of Assets	12	-	-	-	-	Upgrade
Loss (Gain) From Sale of Investments	77	-	-	-	-	Upgrade
Other Operating Activities	-319	-271	-252	-200	-119	Upgrade
Change in Accounts Receivable	23	-104	12	-141	-120	Upgrade
Change in Inventory	1	87	-45	-30	-	Upgrade
Change in Accounts Payable	315	10	104	12	1	Upgrade
Change in Other Net Operating Assets	65	9	88	73	-37	Upgrade
Operating Cash Flow	1,029	481	722	373	267	Upgrade
Operating Cash Flow Growth	113.93%	-33.38%	93.57%	39.70%	-	Upgrade
Capital Expenditures	-7	-5	-6	-3	-10	Upgrade
Cash Acquisitions	-768	5	-	-347	-	Upgrade
Sale (Purchase) of Intangibles	-56	-1	-11	-	-	Upgrade
Investment in Securities	30	1	-151	1	-	Upgrade
Other Investing Activities	-95	-7	-1	4	-41	Upgrade
Investing Cash Flow	-896	-3	-169	-335	-51	Upgrade
Short-Term Debt Issued	250	200	700	200	-	Upgrade
Long-Term Debt Issued	900	-	344	293	-	Upgrade
Total Debt Issued	1,150	200	1,044	493	-	Upgrade
Short-Term Debt Repaid	-275	-175	-800	-100	-	Upgrade
Long-Term Debt Repaid	-290	-396	-149	-114	-93	Upgrade
Total Debt Repaid	-565	-571	-949	-214	-93	Upgrade
Net Debt Issued (Repaid)	585	-371	95	279	-93	Upgrade
Issuance of Common Stock	1	6	-	8	151	Upgrade
Repurchase of Common Stock	-220	-47	-215	-405	-	Upgrade
Common Dividends Paid	-84	-83	-86	-94	-	Upgrade
Other Financing Activities	-1	-	-	1	-14	Upgrade
Financing Cash Flow	281	-495	-206	-211	44	Upgrade
Net Cash Flow	414	-17	347	-173	260	Upgrade
Free Cash Flow	1,022	476	716	370	257	Upgrade
Free Cash Flow Growth	114.71%	-33.52%	93.51%	43.97%	-	Upgrade
Free Cash Flow Margin	11.43%	6.64%	11.04%	6.38%	5.10%	Upgrade
Free Cash Flow Per Share	322.92	145.01	216.15	102.06	68.02	Upgrade
Cash Interest Paid	11	3	6	3	1	Upgrade
Cash Income Tax Paid	322	272	253	200	119	Upgrade
Levered Free Cash Flow	940.88	435.25	661.5	353.75	217.13	Upgrade
Unlevered Free Cash Flow	947.75	437.13	665.25	355.63	217.75	Upgrade
Change in Working Capital	404	2	159	-86	-156	Upgrade

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