ESPOIR Co.,Ltd. (XNGO:3260)

ESPOIR Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb 28, 2025	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022	Feb 28, 2021
Net Income	-246	1,449	-2,363	-66	-58
Depreciation & Amortization	15	47	184	178	183
Loss (Gain) From Sale of Assets	36	-1,326	2,388	43	103
Loss (Gain) From Sale of Investments	9	-	-	-	-
Other Operating Activities	7	-3	22	-1	-11
Change in Accounts Receivable	-20	54	-6	-31	2
Change in Inventory	106	-129	-10	138	146
Change in Accounts Payable	10	-97	20	33	9
Change in Other Net Operating Assets	-253	-352	22	14	-72
Operating Cash Flow	-336	-357	257	308	302
Operating Cash Flow Growth	-	-	-16.56%	1.99%	-2.58%
Capital Expenditures	-92	-81	-35	-121	-48
Sale of Property, Plant & Equipment	-	6,687	-	-	-
Investment in Securities	-5	-5	-25	-75	-
Other Investing Activities	-2	98	-	-	-
Investing Cash Flow	-99	6,699	-60	-196	-48
Long-Term Debt Issued	-	3	-	-	360
Total Debt Issued	-	3	-	-	360
Long-Term Debt Repaid	-14	-6,096	-292	-262	-299
Total Debt Repaid	-14	-6,096	-292	-262	-299
Net Debt Issued (Repaid)	-14	-6,093	-292	-262	61
Issuance of Common Stock	146	-	124	-	-
Other Financing Activities	-	-14	-11	-11	-9
Financing Cash Flow	132	-6,107	-179	-273	52
Miscellaneous Cash Flow Adjustments	-	-1	-	-1	-
Net Cash Flow	-303	234	18	-162	306
Free Cash Flow	-428	-438	222	187	254
Free Cash Flow Growth	-	-	18.72%	-26.38%	-8.63%
Free Cash Flow Margin	-139.87%	-61.86%	15.91%	12.61%	17.70%
Free Cash Flow Per Share	-239.14	-262.60	143.45	125.68	170.71
Cash Interest Paid	8	23	53	56	56
Cash Income Tax Paid	-1	7	-	3	18
Levered Free Cash Flow	-351.13	-31.88	205.5	179.88	284.13
Unlevered Free Cash Flow	-346.13	-17.5	238.63	214.88	319.13
Change in Net Working Capital	136	71	-44	-131	-126

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