ES-CON JAPAN Ltd. (TYO:8892)

ES-CON JAPAN Cash Flow Statement

Financials in millions JPY. Fiscal year is April - March.

Operating Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022
Net Income	15,253	17,735	17,161	12,162	14,891	10,290
Depreciation & Amortization	3,030	2,960	2,717	2,432	2,347	1,838
Loss (Gain) From Sale of Assets	-	12	-	652	-	1,760
Loss (Gain) From Sale of Investments	87	-215	158	-	-	-205
Loss (Gain) on Equity Investments	3,907	4,227	426	175.2	87	16
Other Operating Activities	-2,300	-9,790	-2,567	-8,077	-6,455	-3,468
Change in Accounts Receivable	14	-216	-240	61.6	131	-259
Change in Inventory	-15,796	-5,116	-46,063	-57,676	-54,183	-11,104
Change in Accounts Payable	-10	574	1,620	-862.4	-2,523	1,408
Change in Other Net Operating Assets	-2,449	191	2,023	-3,982	-3,540	1,225
Operating Cash Flow	1,813	10,362	-24,765	-55,114	-49,245	1,501
Operating Cash Flow Growth	-40.89%	-	-	-	-	-

Investing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022
Capital Expenditures	-1,834	-1,380	-4,805	-3,978	-4,866	-2,033
Sale of Property, Plant & Equipment	98	77	64	36.8	34	46
Cash Acquisitions	-1,506	-11,644	-	-21,970	-27,516	-287
Divestitures	66	924	-	-	-	699
Investment in Securities	-6,278	-155	-13,030	-974.4	-646	-220
Other Investing Activities	475	183	475	706.4	670	291
Investing Cash Flow	-9,232	-12,164	-17,293	-26,089	-32,213	-1,620

Financing Activities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022
Short-Term Debt Issued	-	24,864	5,503	-	90,248	11,929
Long-Term Debt Issued	-	120,736	166,018	-	110,311	110,273
Total Debt Issued	156,985	145,600	171,521	201,582	200,559	122,202
Short-Term Debt Repaid	-	-17,597	-52,305	-	-62,981	-2,956
Long-Term Debt Repaid	-	-105,725	-76,658	-	-50,850	-113,215
Total Debt Repaid	-131,966	-123,322	-128,963	-107,450	-113,831	-116,171
Net Debt Issued (Repaid)	25,019	22,278	42,558	94,132	86,728	6,031
Issuance of Common Stock	105	117	172	82.4	34	76
Repurchase of Common Stock	-	-	-74	-	-	-293
Common Dividends Paid	-4,527	-4,658	-4,647	-2,938	-3,671	-3,668
Other Financing Activities	183	13	1,460	391.2	97	-2
Financing Cash Flow	20,780	17,750	39,469	91,668	83,188	2,144

Net Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022
Foreign Exchange Rate Adjustments	54	54	-72	21.6	28	19
Miscellaneous Cash Flow Adjustments	2	1	-1	-1.6	-1	1
Net Cash Flow	13,417	16,003	-2,662	10,486	1,757	2,045

Free Cash Flow

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022
Free Cash Flow	-21	8,982	-29,570	-59,091	-54,111	-532
Free Cash Flow Growth	-	-	-	-	-	-
Free Cash Flow Margin	-0.01%	6.55%	-26.03%	-62.14%	-52.41%	-0.53%
Free Cash Flow Per Share	-0.22	93.73	-309.02	-618.68	-566.71	-5.57
Levered Free Cash Flow	-	120.38	-22,606	-	-68,562	-726.25
Unlevered Free Cash Flow	-	3,530	-20,299	-	-67,313	458.13

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022
Cash Interest Paid	6,447	5,415	4,523	2,377	2,204	2,328
Cash Income Tax Paid	8,726	9,811	1,733	7,054	5,974	3,040
Change in Working Capital	-18,241	-4,567	-42,660	-62,458	-60,115	-8,730

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 8, 2026

Data Sources Report a data error