ESPOIR Cash Flow Statement

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

Millions JPY. Fiscal year is Mar - Feb.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Feb '26 Feb 28, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022
Net Income	12	-246	1,449	-2,363	-66
Depreciation & Amortization	12	15	47	184	178
Loss (Gain) From Sale of Assets	2	36	-1,326	2,388	43
Loss (Gain) From Sale of Investments	-	9	-	-	-
Other Operating Activities	-6	7	-3	22	-1
Change in Accounts Receivable	-101	-20	54	-6	-31
Change in Inventory	-911	106	-129	-10	138
Change in Accounts Payable	23	10	-97	20	33
Change in Other Net Operating Assets	41	-253	-352	22	14
Operating Cash Flow	-928	-336	-357	257	308
Operating Cash Flow Growth	-	-	-	-16.56%	1.99%
Capital Expenditures	-	-92	-81	-35	-121
Sale of Property, Plant & Equipment	1	-	6,687	-	-
Investment in Securities	-70	-5	-5	-25	-75
Other Investing Activities	1	-2	98	-	-
Investing Cash Flow	-68	-99	6,699	-60	-196
Short-Term Debt Issued	830	-	-	-	-
Long-Term Debt Issued	-	-	3	-	-
Total Debt Issued	830	-	3	-	-
Long-Term Debt Repaid	-13	-14	-6,096	-292	-262
Total Debt Repaid	-13	-14	-6,096	-292	-262
Net Debt Issued (Repaid)	817	-14	-6,093	-292	-262
Issuance of Common Stock	49	146	-	124	-
Other Financing Activities	-	-	-14	-11	-11
Financing Cash Flow	866	132	-6,107	-179	-273
Miscellaneous Cash Flow Adjustments	-	-	-1	-	-1
Net Cash Flow	-130	-303	234	18	-162
Free Cash Flow	-928	-428	-438	222	187
Free Cash Flow Growth	-	-	-	18.72%	-26.38%
Free Cash Flow Margin	-166.91%	-139.87%	-61.86%	15.91%	12.61%
Free Cash Flow Per Share	-167.38	-79.71	-87.53	47.82	41.89
Cash Interest Paid	13	8	23	53	56
Cash Income Tax Paid	1	-1	7	-	3
Levered Free Cash Flow	-939.88	-351.13	-31.88	205.5	179.88
Unlevered Free Cash Flow	-931.75	-346.13	-17.5	238.63	214.88
Change in Working Capital	-948	-157	-524	26	154

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