Caster 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 2024
Period Ending	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024
Net Income	-388	-178
Depreciation & Amortization	60	3
Other Operating Activities	3	-
Change in Accounts Receivable	56	-72
Change in Accounts Payable	-99	60
Change in Other Net Operating Assets	-3	34
Operating Cash Flow	-371	-153
Operating Cash Flow Growth	-	-
Capital Expenditures	-3	-3
Cash Acquisitions	-	-285
Sale (Purchase) of Intangibles	-7	-7
Investment in Securities	30	-
Other Investing Activities	-2	-1
Investing Cash Flow	18	-296
Short-Term Debt Issued	-	300
Long-Term Debt Issued	-	100
Total Debt Issued	-	400
Short-Term Debt Repaid	-30	-
Long-Term Debt Repaid	-37	-105
Total Debt Repaid	-67	-105
Net Debt Issued (Repaid)	-67	295
Issuance of Common Stock	-	280
Other Financing Activities	-2	-5
Financing Cash Flow	-69	570
Miscellaneous Cash Flow Adjustments	-	-1
Net Cash Flow	-422	120
Free Cash Flow	-374	-156
Free Cash Flow Growth	-	-
Free Cash Flow Margin	-8.15%	-3.51%
Free Cash Flow Per Share	-190.77	-81.24
Levered Free Cash Flow	-237.75	-
Unlevered Free Cash Flow	-233.38	-
Cash Interest Paid	6	2
Cash Income Tax Paid	-	3
Change in Working Capital	-46	22