Science Arts (4412) Cash Flow Statement

2432
-198-7.53%

20min DelayMarket Closed Jan 16 15:30 JST

20.02BMarket Cap170.07P/E (Static)

Science Arts (4412) Cash Flow

Quarterly+Annual

YOY

Hide blank lines

(FY)Aug 31, 2025

(FY)Aug 31, 2024

(FY)Aug 31, 2023

(FY)Aug 31, 2022

(FY)Aug 31, 2021

(FY)Aug 31, 2020

(FY)Aug 31, 2019

Operating cash flow (Indirect Method)

Cash from operating activities

9,397.36%290.9M

104.59%3.06M

-159.83%-66.73M

215.17%111.53M

-6.47%-96.84M

-19.40%-90.95M

-76.18M

Net profit before non-cash adjustment

372.65%92.7M

53.08%-34M

-836.46%-72.47M

110.29%9.84M

-4.11%-95.67M

3.52%-91.89M

---95.24M

Total adjustment of non-cash items

73.21%29.95M

-43.56%17.29M

448.28%30.64M

48.10%5.59M

188.24%3.77M

-75.96%1.31M

--5.44M

-Depreciation and amortization

16.45%15.88M

-37.04%13.64M

442.03%21.67M

150.75%4M

-20.93%1.59M

-60.94%2.02M

--5.16M

-Disposal profit

--0

--5M

--0

----

---487K

----

-Net exchange gains and losses

-125.00%-1K

--4K

--0

----

-Other non-cash items

285.59%14.07M

-8.18%3.65M

149.78%3.97M

-26.98%1.59M

1,090.45%2.18M

-177.74%-220K

--283K

Changes in working capital

751.05%168.25M

179.40%19.77M

-125.91%-24.9M

2,043.11%96.11M

-1,222.46%-4.95M

-102.75%-374K

--13.62M

-Change in receivables

-41.79%-50.15M

-15.73%-35.37M

-379.14%-30.56M

130.66%10.95M

-1,110.68%-35.7M

-59.41%-2.95M

---1.85M

-Change in inventory

-51.63%5.45M

123.53%11.26M

-212.69%-47.86M

-139.96%-15.31M

-142.92%-6.38M

-200.38%-2.63M

--2.62M

-Change in prepaid assets

70.66%-879K

34.60%-3M

43.29%-4.58M

-327.42%-8.08M

16,045.45%3.55M

104.61%22K

---477K

-Change in payables

227.96%67.81M

397.71%20.68M

-145.01%-6.95M

-17.38%15.43M

399.52%18.68M

647.44%3.74M

---683K

-Change in accrued expense

183.74%8.9M

-149.89%-10.62M

314.99%21.29M

-11.21%5.13M

233.90%5.78M

-184.63%-4.32M

--5.1M

-Changes in other current assets

272.47%137.12M

-15.87%36.81M

-50.27%43.76M

863.87%87.98M

58.58%9.13M

-35.41%5.76M

--8.91M

Dividends paid (cash flow from operating activities)

Dividends received (cash flow from operating activities)

Interest paid (cash flow from operating activities)

3.50%-1.65M

-1.71M

53.32%-563K

34.46%-1.21M

-1.84M

Interest received (cash flow from operating activities)

3,784.00%1.94M

733.33%50K

20.00%6K

25.00%5K

0.00%4K

Tax refund paid

-67.24%-485K

0.00%-290K

-9.43%-290K

8.62%-265K

-290K

Other operating cash inflow (outflow)

-105.00%-2K

-56.52%40K

-96.93%92K

-1K

Operating cash flow

25,200.70%290.71M

101.72%1.15M

-158.57%-66.92M

216.95%114.25M

-5.70%-97.69M

-18.03%-92.42M

---78.3M

Investing cash flow

Net PPE purchase and sale

60.16%-18.94M

-126.80%-47.53M

-13.52%-20.96M

-2,351.79%-18.46M

-458.57%-753K

104.60%210K

---4.57M

Net investment product transactions

----

--0

-100.00%-10M

---5M

----

Net changes in other investments

-153.14%-7.94M

119.62%14.95M

-580.61%-76.17M

-18,151.61%-11.19M

--62K

----

---8.12M

Investing cash flow

17.49%-26.88M

69.59%-32.58M

-209.15%-107.13M

-4,915.05%-34.65M

-429.05%-691K

101.65%210K

---12.69M

Financing cash flow

Net issuance payments of debt

-124.48%-21.79M

--89.02M

--0

----

26.05%-64.83M

-439.12%-87.67M

---16.26M

Net common stock issuance

--774.9M

--0

-95.40%14.9M

545.64%323.79M

-67.04%50.15M

-42.56%152.15M

--264.9M

Net other fund-raising expenses

---1K

----

Financing cash flow

745.96%753.1M

497.48%89.02M

-95.40%14.9M

2,305.78%323.79M

-122.77%-14.68M

-74.07%64.48M

--248.64M

Net cash flow

Beginning cash position

11.52%557.34M

-24.15%499.76M

157.86%658.91M

-30.67%255.53M

-7.00%368.59M

66.05%396.32M

--238.67M

Current changes in cash

1,665.80%1.02B

136.19%57.59M

-139.45%-159.15M

456.80%403.38M

-307.71%-113.06M

-117.59%-27.73M

--157.64M

Effect of exchange rate changes

125.00%1K

---4K

--0

----

Cash adjustments other than cash changes

300.00%2K

50.00%-1K

---2K

----

---1K

----

---1K

End cash Position

182.46%1.57B

11.52%557.34M

-24.15%499.76M

157.86%658.91M

-30.67%255.53M

-7.00%368.59M

--396.32M

Free cash flow

685.92%271.77M

47.22%-46.38M

-191.74%-87.88M

197.30%95.79M

-6.20%-98.44M

-11.86%-92.7M

---82.87M

Currency Unit

JPY

Accounting Standards

NonUS-GAAP

	(FY)Aug 31, 2025	(FY)Aug 31, 2024	(FY)Aug 31, 2023	(FY)Aug 31, 2022	(FY)Aug 31, 2021	(FY)Aug 31, 2020	(FY)Aug 31, 2019
Operating cash flow (Indirect Method)
Cash from operating activities	9,397.36%290.9M	104.59%3.06M	-159.83%-66.73M	215.17%111.53M	-6.47%-96.84M	-19.40%-90.95M	-76.18M
Net profit before non-cash adjustment	372.65%92.7M	53.08%-34M	-836.46%-72.47M	110.29%9.84M	-4.11%-95.67M	3.52%-91.89M	---95.24M
Total adjustment of non-cash items	73.21%29.95M	-43.56%17.29M	448.28%30.64M	48.10%5.59M	188.24%3.77M	-75.96%1.31M	--5.44M
-Depreciation and amortization	16.45%15.88M	-37.04%13.64M	442.03%21.67M	150.75%4M	-20.93%1.59M	-60.94%2.02M	--5.16M
-Disposal profit	--0	--0	--5M	--0	----	---487K	----
-Net exchange gains and losses	-125.00%-1K	--4K	--0	----	----	----	----
-Other non-cash items	285.59%14.07M	-8.18%3.65M	149.78%3.97M	-26.98%1.59M	1,090.45%2.18M	-177.74%-220K	--283K
Changes in working capital	751.05%168.25M	179.40%19.77M	-125.91%-24.9M	2,043.11%96.11M	-1,222.46%-4.95M	-102.75%-374K	--13.62M
-Change in receivables	-41.79%-50.15M	-15.73%-35.37M	-379.14%-30.56M	130.66%10.95M	-1,110.68%-35.7M	-59.41%-2.95M	---1.85M
-Change in inventory	-51.63%5.45M	123.53%11.26M	-212.69%-47.86M	-139.96%-15.31M	-142.92%-6.38M	-200.38%-2.63M	--2.62M
-Change in prepaid assets	70.66%-879K	34.60%-3M	43.29%-4.58M	-327.42%-8.08M	16,045.45%3.55M	104.61%22K	---477K
-Change in payables	227.96%67.81M	397.71%20.68M	-145.01%-6.95M	-17.38%15.43M	399.52%18.68M	647.44%3.74M	---683K
-Change in accrued expense	183.74%8.9M	-149.89%-10.62M	314.99%21.29M	-11.21%5.13M	233.90%5.78M	-184.63%-4.32M	--5.1M
-Changes in other current assets	272.47%137.12M	-15.87%36.81M	-50.27%43.76M	863.87%87.98M	58.58%9.13M	-35.41%5.76M	--8.91M
Dividends paid (cash flow from operating activities)
Dividends received (cash flow from operating activities)
Interest paid (cash flow from operating activities)	3.50%-1.65M	-1.71M	0		53.32%-563K	34.46%-1.21M	-1.84M
Interest received (cash flow from operating activities)	3,784.00%1.94M	733.33%50K	20.00%6K	25.00%5K	0.00%4K	0.00%4K	4K
Tax refund paid	-67.24%-485K	0.00%-290K	0.00%-290K	0.00%-290K	-9.43%-290K	8.62%-265K	-290K
Other operating cash inflow (outflow)	-105.00%-2K	-56.52%40K	-96.93%92K	3M	0	-1K	0
Operating cash flow	25,200.70%290.71M	101.72%1.15M	-158.57%-66.92M	216.95%114.25M	-5.70%-97.69M	-18.03%-92.42M	---78.3M
Investing cash flow
Net PPE purchase and sale	60.16%-18.94M	-126.80%-47.53M	-13.52%-20.96M	-2,351.79%-18.46M	-458.57%-753K	104.60%210K	---4.57M
Net investment product transactions	----	--0	-100.00%-10M	---5M	----	----	----
Net changes in other investments	-153.14%-7.94M	119.62%14.95M	-580.61%-76.17M	-18,151.61%-11.19M	--62K	----	---8.12M
Investing cash flow	17.49%-26.88M	69.59%-32.58M	-209.15%-107.13M	-4,915.05%-34.65M	-429.05%-691K	101.65%210K	---12.69M
Financing cash flow
Net issuance payments of debt	-124.48%-21.79M	--89.02M	--0	----	26.05%-64.83M	-439.12%-87.67M	---16.26M
Net common stock issuance	--774.9M	--0	-95.40%14.9M	545.64%323.79M	-67.04%50.15M	-42.56%152.15M	--264.9M
Net other fund-raising expenses	---1K	----	----	----	----	----	----
Financing cash flow	745.96%753.1M	497.48%89.02M	-95.40%14.9M	2,305.78%323.79M	-122.77%-14.68M	-74.07%64.48M	--248.64M
Net cash flow
Beginning cash position	11.52%557.34M	-24.15%499.76M	157.86%658.91M	-30.67%255.53M	-7.00%368.59M	66.05%396.32M	--238.67M
Current changes in cash	1,665.80%1.02B	136.19%57.59M	-139.45%-159.15M	456.80%403.38M	-307.71%-113.06M	-117.59%-27.73M	--157.64M
Effect of exchange rate changes	125.00%1K	---4K	--0	----	----	----	----
Cash adjustments other than cash changes	300.00%2K	50.00%-1K	---2K	----	---1K	----	---1K
End cash Position	182.46%1.57B	11.52%557.34M	-24.15%499.76M	157.86%658.91M	-30.67%255.53M	-7.00%368.59M	--396.32M
Free cash flow	685.92%271.77M	47.22%-46.38M	-191.74%-87.88M	197.30%95.79M	-6.20%-98.44M	-11.86%-92.7M	---82.87M
Currency Unit	JPY	JPY	JPY	JPY	JPY	JPY	JPY
Accounting Standards	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP

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