Puequ CO.,LTD. Cash Flow Statement

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

Millions JPY. Fiscal year is Sep - Aug.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 28, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Aug '21 Aug 31, 2021
Net Income	858	948	345	412	95	322
Depreciation & Amortization	351	312	189	169	154	157
Loss (Gain) From Sale of Assets	41	7	19	2	-	-1
Loss (Gain) From Sale of Investments	28	29	69	-	111	-1
Loss (Gain) on Equity Investments	-	6	143	-	-	-
Other Operating Activities	-305	-280	-138	-83	-186	-116
Change in Accounts Receivable	-186	-65	-724	-353	135	-109
Change in Inventory	99	-88	-8	-58	-9	164
Change in Accounts Payable	86	125	7	152	5	1
Change in Other Net Operating Assets	7	68	131	10	9	159
Operating Cash Flow	979	1,062	33	251	314	576
Operating Cash Flow Growth	-	3118.18%	-86.85%	-20.06%	-45.49%	453.85%
Capital Expenditures	-1,719	-1,304	-280	-314	-281	-153
Sale of Property, Plant & Equipment	-	-	1	-	1	2
Cash Acquisitions	-	-	-1,031	-	-105	-
Sale (Purchase) of Intangibles	-15	-5	-16	-14	-	-
Investment in Securities	314	132	55	58	112	-277
Other Investing Activities	128	102	16	3	13	-1
Investing Cash Flow	-1,292	-1,075	-1,254	-275	-260	-429
Short-Term Debt Issued	-	1,043	649	250	-	-
Long-Term Debt Issued	-	2,905	1,250	1,067	770	1,068
Total Debt Issued	3,563	3,948	1,899	1,317	770	1,068
Short-Term Debt Repaid	-	-	-	-	-	-100
Long-Term Debt Repaid	-	-1,025	-1,166	-1,171	-1,096	-1,299
Total Debt Repaid	-1,090	-1,025	-1,166	-1,171	-1,096	-1,399
Net Debt Issued (Repaid)	2,473	2,923	733	146	-326	-331
Issuance of Common Stock	-	-	-	1,088	-	96
Repurchase of Common Stock	-253	-253	-	-	-	-
Common Dividends Paid	-317	-246	-149	-90	-88	-90
Other Financing Activities	-15	-9	-10	-14	-12	-11
Financing Cash Flow	1,888	2,415	574	1,130	-426	-336
Foreign Exchange Rate Adjustments	1	1	-	-	-	-
Miscellaneous Cash Flow Adjustments	-1	-	-	1	-1	-2
Net Cash Flow	1,575	2,403	-647	1,107	-373	-191
Free Cash Flow	-740	-242	-247	-63	33	423
Free Cash Flow Growth	-	-	-	-	-92.20%	-
Free Cash Flow Margin	-7.29%	-2.39%	-2.95%	-0.89%	0.57%	6.76%
Free Cash Flow Per Share	-107.21	-39.02	-53.42	-25.76	14.03	179.93
Cash Interest Paid	69	58	22	23	25	23
Cash Income Tax Paid	309	283	143	84	186	119
Levered Free Cash Flow	-910	-105	-587.38	-131.5	66.25	461.63
Unlevered Free Cash Flow	-866.25	-70	-571.13	-116.5	81.88	479.13
Change in Working Capital	6	40	-594	-249	140	215

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