Happiness and D 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
Period Ending	Feb '26 Feb 28, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023
Net Income	-604	-717	-474	-453
Depreciation & Amortization	116	144	174	208
Loss (Gain) From Sale of Assets	219	241	271	190
Other Operating Activities	-12	-52	-48	-113
Change in Accounts Receivable	-68	58	-54	79
Change in Inventory	30	717	759	204
Change in Accounts Payable	-50	-228	50	-218
Change in Other Net Operating Assets	44	7	78	70
Operating Cash Flow	-325	170	756	-33
Operating Cash Flow Growth	-	-77.51%	-	-
Capital Expenditures	-72	-63	-107	-53
Cash Acquisitions	-	-	-	-167
Sale (Purchase) of Intangibles	-1	-1	-7	-56
Investment in Securities	-2	-4	50	249
Other Investing Activities	-50	-45	23	-26
Investing Cash Flow	-125	-113	-41	-53
Short-Term Debt Issued	-	104	-	-
Long-Term Debt Issued	-	50	450	2,800
Total Debt Issued	279	154	450	2,800
Short-Term Debt Repaid	-	-	-	-50
Long-Term Debt Repaid	-	-360	-1,911	-2,110
Total Debt Repaid	-12	-360	-1,911	-2,160
Net Debt Issued (Repaid)	267	-206	-1,461	640
Repurchase of Common Stock	-	-	-	-37
Common Dividends Paid	-9	-28	-38	-37
Other Financing Activities	-99	-114	-171	-206
Financing Cash Flow	342	-348	-1,670	360
Miscellaneous Cash Flow Adjustments	-2	-	-1	-1
Net Cash Flow	-110	-291	-956	273
Free Cash Flow	-397	107	649	-86
Free Cash Flow Growth	-	-83.51%	-	-
Free Cash Flow Margin	-4.67%	1.21%	6.02%	-0.68%
Free Cash Flow Per Share	-149.73	42.02	255.03	-33.91
Cash Interest Paid	44	39	31	32
Cash Income Tax Paid	16	51	49	117
Levered Free Cash Flow	-310.63	222.63	660.63	-
Unlevered Free Cash Flow	-283.75	244.5	680.63	-
Change in Working Capital	-44	554	833	135

Source: S&P Capital IQ. Standard template. Financial Sources.