Caster 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
Period Ending	Feb '26 Feb 28, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024
Net Income	-92	-388	-178
Depreciation & Amortization	60	60	3
Other Operating Activities	-	3	-
Change in Accounts Receivable	53	56	-72
Change in Accounts Payable	39	-99	60
Change in Other Net Operating Assets	14	-3	34
Operating Cash Flow	74	-371	-153
Capital Expenditures	-4	-3	-3
Cash Acquisitions	-	-	-285
Sale (Purchase) of Intangibles	-37	-7	-7
Investment in Securities	30	30	-
Other Investing Activities	-1	-2	-1
Investing Cash Flow	-12	18	-296
Short-Term Debt Issued	-	-	300
Long-Term Debt Issued	-	-	100
Total Debt Issued	16	-	400
Short-Term Debt Repaid	-	-30	-
Long-Term Debt Repaid	-	-37	-105
Total Debt Repaid	-37	-67	-105
Net Debt Issued (Repaid)	-21	-67	295
Issuance of Common Stock	-	-	280
Other Financing Activities	-2	-2	-5
Financing Cash Flow	-23	-69	570
Miscellaneous Cash Flow Adjustments	1	-	-1
Net Cash Flow	40	-422	120
Free Cash Flow	70	-374	-156
Free Cash Flow Margin	1.54%	-8.15%	-3.51%
Free Cash Flow Per Share	35.71	-190.77	-81.24
Cash Interest Paid	6	6	2
Cash Income Tax Paid	4	-	3
Levered Free Cash Flow	-	-237.75	-
Unlevered Free Cash Flow	-	-233.38	-
Change in Working Capital	106	-46	22