Handsman Cash Flow Statement

Financials in millions JPY. Fiscal year is July - June.

Millions JPY. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Net Income	1,373	1,526	1,092	1,765	2,225	2,846
Depreciation & Amortization	877	906	860	528	487	468
Other Operating Activities	-467	-172	-611	-594	-985	-708
Change in Accounts Receivable	-70	-52	-120	-32	-15	20
Change in Inventory	14	171	-449	-1,268	-174	-294
Change in Accounts Payable	160	-127	-459	568	-97	-235
Change in Other Net Operating Assets	-116	-422	919	-559	126	-5
Operating Cash Flow	1,771	1,830	1,232	408	1,567	2,092
Operating Cash Flow Growth	7.86%	48.54%	201.96%	-73.96%	-25.10%	-17.70%
Capital Expenditures	-271	-233	-2,014	-4,417	-1,058	-495
Other Investing Activities	61	57	72	76	-169	56
Investing Cash Flow	-210	-176	-1,942	-4,341	-1,224	-430
Short-Term Debt Issued	-	-	1,600	-	-	-
Long-Term Debt Issued	-	-	-	3,000	-	-
Total Debt Issued	-500	-	1,600	3,000	-	-
Short-Term Debt Repaid	-	-300	-	-	-	-
Long-Term Debt Repaid	-	-599	-679	-224	-160	-439
Total Debt Repaid	-999	-899	-679	-224	-160	-439
Net Debt Issued (Repaid)	-1,499	-899	921	2,776	-160	-439
Issuance of Common Stock	-	-	3	150	146	155
Repurchase of Common Stock	-	-365	-	-	-410	-66
Common Dividends Paid	-414	-426	-426	-426	-434	-405
Other Financing Activities	-61	-55	-48	-33	-29	-30
Financing Cash Flow	-1,974	-1,745	450	2,467	-887	-785
Miscellaneous Cash Flow Adjustments	1	-	1	1	-1	-1
Net Cash Flow	-412	-91	-259	-1,465	-545	876
Free Cash Flow	1,500	1,597	-782	-4,009	509	1,597
Free Cash Flow Growth	10.87%	-	-	-	-68.13%	-32.59%
Free Cash Flow Margin	4.34%	4.58%	-2.29%	-12.99%	1.65%	4.69%
Free Cash Flow Per Share	108.98	115.48	-55.03	-283.46	36.02	112.46
Cash Interest Paid	14	16	13	2	-	-
Cash Income Tax Paid	466	170	609	592	984	753
Levered Free Cash Flow	1,178	1,505	-2,452	-2,892	183.25	1,443
Unlevered Free Cash Flow	1,187	1,515	-2,444	-2,892	183.25	1,444
Change in Working Capital	-12	-430	-109	-1,291	-160	-514

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