C.S. Lumber Co. Cash Flow Statement

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

Millions JPY. Fiscal year is Jun - May.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov '25 Nov 30, 2025	May '25 May 31, 2025	May '24 May 31, 2024	May '23 May 31, 2023	May '22 May 31, 2022	May '21 May 31, 2021
Net Income	1,381	1,684	2,082	3,182	3,970	1,344
Depreciation & Amortization	480	420	416	384	407	412
Loss (Gain) From Sale of Assets	-3	-3	-	-	58	-
Other Operating Activities	-471	-552	-767	-1,537	-588	-384
Change in Accounts Receivable	246	-196	409	763	-1,462	-179
Change in Inventory	268	345	28	422	-611	-256
Change in Accounts Payable	-22	339	-172	-1,121	1,504	176
Change in Other Net Operating Assets	-19	118	9	-	97	-
Operating Cash Flow	1,860	2,155	2,005	2,093	3,375	1,113
Operating Cash Flow Growth	-4.12%	7.48%	-4.20%	-37.98%	203.24%	-20.56%
Capital Expenditures	-3,701	-3,769	-2,215	-2,175	-888	-1,160
Sale of Property, Plant & Equipment	4	12	-	-	2	-
Investment in Securities	-2,204	-1,779	-85	-103	-3	-4
Other Investing Activities	-15	-10	-6	-12	63	-4
Investing Cash Flow	-6,004	-5,547	-2,307	-2,290	-826	-1,167
Short-Term Debt Issued	-	1,030	3,695	320	175	1,264
Long-Term Debt Issued	-	3,332	2,018	2,759	1,500	1,805
Total Debt Issued	3,946	4,362	5,713	3,079	1,675	3,069
Short-Term Debt Repaid	-	-1,648	-1,307	-490	-623	-1,327
Long-Term Debt Repaid	-	-892	-4,080	-1,543	-770	-1,254
Total Debt Repaid	-2,381	-2,540	-5,387	-2,033	-1,393	-2,581
Net Debt Issued (Repaid)	1,565	1,822	326	1,046	282	488
Issuance of Common Stock	-	-	-	7	11	8
Common Dividends Paid	-148	-147	-148	-147	-91	-90
Other Financing Activities	-115	-90	-144	-208	-242	-258
Financing Cash Flow	1,302	1,585	34	698	-40	148
Foreign Exchange Rate Adjustments	7	-4	1	1	3	-
Miscellaneous Cash Flow Adjustments	3	1	2	-	-	1
Net Cash Flow	-2,832	-1,810	-265	502	2,512	95
Free Cash Flow	-1,841	-1,614	-210	-82	2,487	-47
Free Cash Flow Margin	-8.80%	-7.81%	-0.99%	-0.33%	9.90%	-0.29%
Free Cash Flow Per Share	-995.26	-872.54	-113.52	-44.32	1346.49	-25.58
Cash Interest Paid	106	85	52	52	64	69
Cash Income Tax Paid	474	550	768	1,537	589	382
Levered Free Cash Flow	-2,010	-1,755	-315.38	-426	2,137	-111.25
Unlevered Free Cash Flow	-1,944	-1,703	-277.25	-385.38	2,178	-59.38
Change in Working Capital	473	606	274	64	-472	-259

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