Crossfor Cash Flow Statement

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

Millions JPY. Fiscal year is Aug - Jul.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2016 - 2020
Period Ending	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024	Jul '23 Jul 31, 2023	Jul '22 Jul 31, 2022	Jul '21 Jul 31, 2021	2016 - 2020
Net Income	20	29	-217	106	-125	Upgrade
Depreciation & Amortization	115	114	88	127	109	Upgrade
Loss (Gain) From Sale of Assets	3	-	15	-2	3	Upgrade
Other Operating Activities	3	-	13	117	25	Upgrade
Change in Accounts Receivable	-184	-36	99	-124	-200	Upgrade
Change in Inventory	-139	319	-288	-340	289	Upgrade
Change in Accounts Payable	18	47	-91	100	27	Upgrade
Change in Other Net Operating Assets	39	10	-25	-232	48	Upgrade
Operating Cash Flow	-125	483	-406	-248	176	Upgrade
Operating Cash Flow Growth	-	-	-	-	29.41%	Upgrade
Capital Expenditures	-9	-12	-35	-46	-120	Upgrade
Sale of Property, Plant & Equipment	-	-	-	6	-	Upgrade
Sale (Purchase) of Intangibles	-8	-23	-125	-80	-28	Upgrade
Investment in Securities	-31	-37	-	-	-	Upgrade
Other Investing Activities	29	3	1	3	-8	Upgrade
Investing Cash Flow	-21	-72	-165	-121	-163	Upgrade
Short-Term Debt Issued	179	140	-	-	-	Upgrade
Long-Term Debt Issued	221	350	1,050	1,291	110	Upgrade
Total Debt Issued	400	490	1,050	1,291	110	Upgrade
Short-Term Debt Repaid	-	-	-70	-200	-200	Upgrade
Long-Term Debt Repaid	-605	-583	-506	-861	-455	Upgrade
Total Debt Repaid	-605	-583	-576	-1,061	-655	Upgrade
Net Debt Issued (Repaid)	-205	-93	474	230	-545	Upgrade
Issuance of Common Stock	2	3	-	-	-	Upgrade
Common Dividends Paid	-5	-12	-58	-	-	Upgrade
Other Financing Activities	-	-2	-1	-	-1	Upgrade
Financing Cash Flow	-208	-104	415	230	-546	Upgrade
Foreign Exchange Rate Adjustments	-4	18	14	49	8	Upgrade
Miscellaneous Cash Flow Adjustments	-2	-1	1	-	-	Upgrade
Net Cash Flow	-360	324	-141	-90	-525	Upgrade
Free Cash Flow	-134	471	-441	-294	56	Upgrade
Free Cash Flow Growth	-	-	-	-	24.44%	Upgrade
Free Cash Flow Margin	-3.57%	13.80%	-14.67%	-9.49%	1.99%	Upgrade
Free Cash Flow Per Share	-7.86	27.73	-26.05	-17.36	3.34	Upgrade
Cash Interest Paid	36	26	28	24	15	Upgrade
Cash Income Tax Paid	3	3	3	-117	-22	Upgrade
Levered Free Cash Flow	-171.13	412.25	-492.5	-500.25	21.38	Upgrade
Unlevered Free Cash Flow	-148	430.38	-476.88	-485.88	32	Upgrade
Change in Working Capital	-266	340	-305	-596	164	Upgrade

Updated Oct 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.