abc Co., Ltd. Cash Flow Statement

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

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	FY 2025	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Aug '25 Aug 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Net Income	1,409	-3,627	-2,500	-2,266	-1,164
Depreciation & Amortization	88.8	103	232	115	63
Loss (Gain) From Sale of Assets	168	243	166	54	446
Loss (Gain) From Sale of Investments	-177.6	-165	-15	126	-2
Loss (Gain) on Equity Investments	76.8	19	-3	91	-1
Other Operating Activities	-139.2	-5	1	24	80
Change in Accounts Receivable	700.8	-1,925	-747	-1,660	19
Change in Inventory	67.2	376	168	-178	-126
Change in Accounts Payable	336	81	-33	152	-63
Change in Other Net Operating Assets	-3,086	2,480	1,259	228	-217
Operating Cash Flow	-556.8	-2,420	-1,472	-3,314	-965
Capital Expenditures	-50.4	-6	-65	-31	-161
Sale of Property, Plant & Equipment	-	6	87	-	-
Cash Acquisitions	-48	-435	-325	78	-
Divestitures	-	-39	-	-	-
Sale (Purchase) of Intangibles	-112.8	-125	-52	-52	-65
Investment in Securities	1,260	-2,266	-256	-100	8
Other Investing Activities	-1,363	-445	13	-790	-17
Investing Cash Flow	-314.4	-3,425	-625	-895	-235
Short-Term Debt Issued	-	6,520	5,639	3,198	72
Long-Term Debt Issued	-	22	1,159	201	77
Total Debt Issued	9,422	6,542	6,798	3,399	149
Short-Term Debt Repaid	-	-6,320	-5,749	-1,429	-327
Long-Term Debt Repaid	-	-307	-213	-116	-84
Total Debt Repaid	-10,536	-6,627	-5,962	-1,545	-411
Net Debt Issued (Repaid)	-1,114	-85	836	1,854	-262
Issuance of Common Stock	2,762	6,055	726	2,966	1,444
Repurchase of Common Stock	-38.4	-9	-	-	-
Other Financing Activities	-7.2	-17	-56	8	9
Financing Cash Flow	1,603	5,944	1,506	4,828	1,191
Miscellaneous Cash Flow Adjustments	-4.8	-1	1	-2	-
Net Cash Flow	727.2	98	-590	617	-9
Free Cash Flow	-607.2	-2,426	-1,537	-3,345	-1,126
Free Cash Flow Margin	-22.60%	-73.27%	-36.82%	-142.16%	-94.15%
Free Cash Flow Per Share	-29.48	-185.63	-266.49	-940.30	-569.33
Cash Interest Paid	230.4	199	241	108	29
Cash Income Tax Paid	180	36	6	1	3
Levered Free Cash Flow	-	-1,107	-1,356	-2,789	-1,063
Unlevered Free Cash Flow	-	-978.38	-1,203	-2,714	-1,055
Change in Working Capital	-1,982	1,012	647	-1,458	-387

Updated Feb 28, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.