TYO:9235 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
Period Ending	Jan '26 Jan 31, 2026	Jul '25 Jul 31, 2025	Jul '24 Jul 31, 2024
Net Income	-125	-425	-315
Depreciation & Amortization	133	140	84
Loss (Gain) From Sale of Assets	-	256	-
Other Operating Activities	-5	18	-75
Change in Accounts Receivable	2	-91	127
Change in Inventory	7	-25	-6
Change in Accounts Payable	-15	19	-143
Change in Other Net Operating Assets	7	50	-56
Operating Cash Flow	4	-58	-384
Capital Expenditures	-58	-10	-
Cash Acquisitions	65	36	109
Sale (Purchase) of Intangibles	-57	-76	-124
Investment in Securities	-8	-39	-100
Other Investing Activities	-3	-3	-75
Investing Cash Flow	-61	-92	-190
Short-Term Debt Issued	-	50	-
Long-Term Debt Issued	-	-	150
Total Debt Issued	-	50	150
Long-Term Debt Repaid	-	-114	-44
Net Debt Issued (Repaid)	-80	-64	106
Issuance of Common Stock	229	417	376
Other Financing Activities	7	3	-16
Financing Cash Flow	156	356	466
Miscellaneous Cash Flow Adjustments	-	-1	-
Net Cash Flow	99	205	-108
Free Cash Flow	-54	-68	-384
Free Cash Flow Margin	-3.61%	-4.34%	-50.79%
Free Cash Flow Per Share	-7.15	-9.43	-57.28
Cash Interest Paid	10	10	2
Cash Income Tax Paid	4	-17	75
Levered Free Cash Flow	-	-81.63	-
Unlevered Free Cash Flow	-	-75.38	-
Change in Working Capital	1	-47	-78

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