Crossfor Cash Flow Statement

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

Millions JPY. Fiscal year is Aug - Jul.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan '26 Jan 31, 2026	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
Net Income	50	20	29	-217	106	-125
Depreciation & Amortization	118	115	114	88	127	109
Loss (Gain) From Sale of Assets	3	3	-	15	-2	3
Other Operating Activities	4	3	-	13	117	25
Change in Accounts Receivable	-187	-184	-36	99	-124	-200
Change in Inventory	-709	-139	319	-288	-340	289
Change in Accounts Payable	60	18	47	-91	100	27
Change in Other Net Operating Assets	109	39	10	-25	-232	48
Operating Cash Flow	-552	-125	483	-406	-248	176
Operating Cash Flow Growth	-	-	-	-	-	29.41%
Capital Expenditures	-17	-9	-12	-35	-46	-120
Sale of Property, Plant & Equipment	-	-	-	-	6	-
Sale (Purchase) of Intangibles	-26	-8	-23	-125	-80	-28
Investment in Securities	-25	-31	-37	-	-	-
Other Investing Activities	29	29	3	1	3	-8
Investing Cash Flow	-44	-21	-72	-165	-121	-163
Short-Term Debt Issued	-	179	140	-	-	-
Long-Term Debt Issued	-	221	350	1,050	1,291	110
Total Debt Issued	1,449	400	490	1,050	1,291	110
Short-Term Debt Repaid	-	-	-	-70	-200	-200
Long-Term Debt Repaid	-	-605	-583	-506	-861	-455
Total Debt Repaid	-612	-605	-583	-576	-1,061	-655
Net Debt Issued (Repaid)	837	-205	-93	474	230	-545
Issuance of Common Stock	1	2	3	-	-	-
Common Dividends Paid	-5	-5	-12	-58	-	-
Other Financing Activities	-4	-	-2	-1	-	-1
Financing Cash Flow	829	-208	-104	415	230	-546
Foreign Exchange Rate Adjustments	2	-4	18	14	49	8
Miscellaneous Cash Flow Adjustments	-3	-2	-1	1	-	-
Net Cash Flow	232	-360	324	-141	-90	-525
Free Cash Flow	-569	-134	471	-441	-294	56
Free Cash Flow Growth	-	-	-	-	-	24.44%
Free Cash Flow Margin	-12.55%	-3.57%	13.80%	-14.67%	-9.49%	1.99%
Free Cash Flow Per Share	-32.65	-7.86	27.73	-26.05	-17.36	3.34
Cash Interest Paid	45	36	26	28	24	15
Cash Income Tax Paid	3	3	3	3	-117	-22
Levered Free Cash Flow	-602.13	-171.13	412.25	-492.5	-500.25	21.38
Unlevered Free Cash Flow	-574	-148	430.38	-476.88	-485.88	32
Change in Working Capital	-727	-266	340	-305	-596	164

Updated Jan 31, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.