Link-U Group (4446) Cash Flow Statement

1293
+81+6.68%

20min DelayMarket Closed Jan 16 15:30 JST

18.33BMarket Cap-189.04P/E (Static)

Link-U Group (4446) Cash Flow

Quarterly+Annual

YOY

Hide blank lines

(FY)Jul 31, 2025

(FY)Jul 31, 2024

(FY)Jul 31, 2023

(FY)Jul 31, 2022

(FY)Jul 31, 2021

(FY)Jul 31, 2020

(FY)Jul 31, 2019

(FY)Jul 31, 2018

(FY)Jul 31, 2017

Operating cash flow (Indirect Method)

Cash from operating activities

-25.06%352.96M

-2.04%470.96M

284.18%480.75M

-65.61%125.14M

-4.90%363.89M

-18.66%382.62M

178.85%470.41M

-31.30%168.7M

245.56M

Net profit before non-cash adjustment

0.48%310.44M

-5.11%308.94M

572.34%325.57M

-78.25%48.42M

-46.56%222.67M

6.84%416.64M

84.75%389.98M

-12.25%211.08M

--240.54M

Total adjustment of non-cash items

41.96%342.5M

57.99%241.27M

94.22%152.71M

274.43%78.63M

-61.21%21M

-1.06%54.14M

422.85%54.72M

-76.96%10.47M

--45.43M

-Depreciation and amortization

-13.13%223.85M

129.36%257.68M

18.69%112.35M

20.62%94.65M

60.17%78.47M

95.60%48.99M

112.07%25.05M

114.67%11.81M

--5.5M

-Reversal of impairment losses recognized in profit and loss

4,770.87%164.2M

--3.37M

--0

----

--38.88M

-Share of associates

72.54%-9.55M

-183.15%-34.78M

119.52%41.83M

510.28%19.05M

--3.12M

----

-Disposal profit

--0

9.28%41.65M

--38.11M

--0

----

--168K

----

--133K

-Other non-cash items

-340.03%-36M

134.79%15M

41.11%-43.1M

-20.78%-73.19M

-1,276.79%-60.59M

-82.55%5.15M

2,293.83%29.51M

-246.51%-1.35M

--918K

Changes in working capital

-278.51%-299.98M

-3,326.87%-79.25M

228.05%2.46M

-101.60%-1.92M

236.37%120.23M

-442.96%-88.16M

148.64%25.71M

-30.74%-52.85M

---40.42M

-Change in receivables

355.44%209.17M

65.84%-81.89M

-104.09%-239.71M

-309.31%-117.45M

146.11%56.11M

-241.90%-121.69M

41.27%-35.59M

-860.78%-60.61M

---6.31M

-Change in inventory

----

801.45%622K

-99.64%69K

379.67%18.91M

42.16%-6.76M

-235.78%-11.69M

190.79%8.61M

-585.31%-9.48M

--1.95M

-Change in prepaid assets

----

-491.28%-206.42M

52.97%-34.91M

-489.46%-74.24M

-1,990.99%-12.59M

122.48%666K

-2,214.06%-2.96M

99.24%-128K

---16.95M

-Change in payables

-511.10%-203.46M

-55.03%49.49M

8.45%110.05M

1,521.43%101.48M

-127.87%-7.14M

-34.58%25.62M

1,473.28%39.16M

143.77%2.49M

---5.69M

-Change in accrued expense

----

-140.12%-71.18M

195.95%177.4M

-34.69%59.94M

405.91%91.78M

11.20%18.14M

10.06%16.32M

69.77%14.82M

--8.73M

-Provision for loans, leases and other losses

----

68.30%-3.31M

-210.71%-10.45M

904.17%9.44M

-247.86%-1.17M

353.71%794K

236.54%175K

48.57%52K

--35K

-Changes in other current assets

-552.37%-305.69M

---46.86M

----

---22.2M

Dividends paid (cash flow from operating activities)

Dividends received (cash flow from operating activities)

Interest paid (cash flow from operating activities)

68.39%-5.53M

-326.25%-17.49M

-4.1M

57.14%-6K

94.29%-14K

63.97%-245K

36.33%-680K

-1.07M

Interest received (cash flow from operating activities)

10,533.08%152.69M

17,850.00%1.44M

-86.44%8K

-37.89%59K

955.56%95K

125.00%9K

33.33%4K

200.00%3K

Tax refund paid

-1.49%-235.81M

-209.05%-232.34M

-47.01%-75.18M

52.78%-51.14M

32.79%-108.31M

-438.28%-161.13M

69.87%-29.94M

-5.04%-99.35M

-94.58M

Other operating cash inflow (outflow)

0.00%1K

200.00%1K

0.00%-1K

-1K

-49.46%1.44M

-47.92%2.85M

241.88%5.47M

1.6M

Operating cash flow

18.76%264.32M

-44.56%222.56M

442.13%401.47M

-71.04%74.06M

14.69%255.67M

-49.69%222.93M

497.61%443.09M

-51.06%74.14M

--151.51M

Investing cash flow

Net PPE purchase and sale

29.29%-50.65M

-298.75%-71.62M

40.69%-17.96M

82.16%-30.28M

-1,003.84%-169.72M

86.82%-15.38M

-688.46%-116.65M

30.60%-14.8M

---21.32M

Net intangibles purchase and sale

88.77%-27.69M

-1,169.13%-246.57M

-0.03%-19.43M

-606.00%-19.42M

---2.75M

----

13.68%-303K

---351K

Net business purchase and sale

-295.63%-192.91M

--98.61M

--0

----

-266.89%-220.14M

---60M

----

Net investment product transactions

148.66%272.96M

170.92%109.77M

-220.44%-154.79M

78.02%-48.31M

-9.83%-219.74M

---200.08M

----

Repayment of advance payments to other parties and cash income from loans

----

--660K

----

Net changes in other investments

-973.02%-32.17M

-63.74%-3M

72.04%-1.83M

75.84%-6.55M

73.19%-27.11M

-1,388.14%-101.11M

128.40%7.85M

-14,493.75%-27.64M

--192K

Investing cash flow

73.00%-30.46M

41.66%-112.81M

-84.92%-193.35M

83.65%-104.56M

-69.81%-639.45M

-246.09%-376.56M

-154.61%-108.8M

-98.98%-42.73M

---21.48M

Financing cash flow

Net issuance payments of debt

-93.45%55.96M

56.14%854.15M

--547.03M

--0

----

75.00%-9.09M

0.00%-36.36M

-162.23%-36.36M

--58.43M

Net common stock issuance

--170K

--0

3,069.12%10.78M

-92.45%340K

-97.85%4.51M

-67.74%210.06M

969.28%651.19M

--60.9M

----

Increase or decrease of lease financing

12.85%-142.57M

---163.59M

----

Issuance fees

----

-23.14%-13.27M

-118.14%-10.77M

---4.94M

----

Cash dividends for minorities

--0

---12.03M

----

Net other fund-raising expenses

----

---1.04B

----

-33,512.65%-140M

42,000.00%419K

0.00%-1K

---1K

----

Financing cash flow

76.12%-86.44M

-164.90%-362.03M

499.40%557.81M

-1,574.17%-139.66M

-104.39%-8.34M

-68.82%190.19M

2,385.69%609.89M

-58.01%24.54M

--58.43M

Net cash flow

Beginning cash position

-7.86%1.76B

106.40%1.91B

-11.31%923.96M

-27.35%1.04B

2.62%1.43B

208.37%1.4B

14.09%453.13M

90.30%397.18M

--208.71M

Current changes in cash

158.43%147.42M

-132.94%-252.28M

550.11%765.93M

56.60%-170.16M

-1,172.53%-392.12M

-96.13%36.56M

1,587.68%944.17M

-70.32%55.95M

--188.47M

Effect of exchange rate changes

1,873.05%2.5M

-118.63%-141K

--757K

--0

----

Cash adjustments other than cash changes

0.00%-1K

-100.00%-1K

24.77%65.36M

5,238,400.00%52.38M

---1K

----

--1K

----

End cash Position

15.26%1.91B

-5.77%1.65B

90.05%1.76B

-11.31%923.96M

-27.35%1.04B

2.62%1.43B

208.37%1.4B

14.09%453.13M

--397.18M

Free cash flow

292.99%185.98M

-126.48%-96.37M

1,394.81%363.99M

-70.74%24.35M

-59.91%83.21M

-36.42%207.55M

452.85%326.43M

-54.53%59.05M

--129.84M

Currency Unit

JPY

Accounting Standards

NonUS-GAAP

	(FY)Jul 31, 2025	(FY)Jul 31, 2024	(FY)Jul 31, 2023	(FY)Jul 31, 2022	(FY)Jul 31, 2021	(FY)Jul 31, 2020	(FY)Jul 31, 2019	(FY)Jul 31, 2018	(FY)Jul 31, 2017
Operating cash flow (Indirect Method)
Cash from operating activities	-25.06%352.96M	-2.04%470.96M	284.18%480.75M	-65.61%125.14M	-4.90%363.89M	-18.66%382.62M	178.85%470.41M	-31.30%168.7M	245.56M
Net profit before non-cash adjustment	0.48%310.44M	-5.11%308.94M	572.34%325.57M	-78.25%48.42M	-46.56%222.67M	6.84%416.64M	84.75%389.98M	-12.25%211.08M	--240.54M
Total adjustment of non-cash items	41.96%342.5M	57.99%241.27M	94.22%152.71M	274.43%78.63M	-61.21%21M	-1.06%54.14M	422.85%54.72M	-76.96%10.47M	--45.43M
-Depreciation and amortization	-13.13%223.85M	129.36%257.68M	18.69%112.35M	20.62%94.65M	60.17%78.47M	95.60%48.99M	112.07%25.05M	114.67%11.81M	--5.5M
-Reversal of impairment losses recognized in profit and loss	4,770.87%164.2M	--3.37M	--0	----	----	----	----	----	--38.88M
-Share of associates	72.54%-9.55M	-183.15%-34.78M	119.52%41.83M	510.28%19.05M	--3.12M	----	----	----	----
-Disposal profit	--0	--0	9.28%41.65M	--38.11M	--0	----	--168K	----	--133K
-Other non-cash items	-340.03%-36M	134.79%15M	41.11%-43.1M	-20.78%-73.19M	-1,276.79%-60.59M	-82.55%5.15M	2,293.83%29.51M	-246.51%-1.35M	--918K
Changes in working capital	-278.51%-299.98M	-3,326.87%-79.25M	228.05%2.46M	-101.60%-1.92M	236.37%120.23M	-442.96%-88.16M	148.64%25.71M	-30.74%-52.85M	---40.42M
-Change in receivables	355.44%209.17M	65.84%-81.89M	-104.09%-239.71M	-309.31%-117.45M	146.11%56.11M	-241.90%-121.69M	41.27%-35.59M	-860.78%-60.61M	---6.31M
-Change in inventory	----	801.45%622K	-99.64%69K	379.67%18.91M	42.16%-6.76M	-235.78%-11.69M	190.79%8.61M	-585.31%-9.48M	--1.95M
-Change in prepaid assets	----	-491.28%-206.42M	52.97%-34.91M	-489.46%-74.24M	-1,990.99%-12.59M	122.48%666K	-2,214.06%-2.96M	99.24%-128K	---16.95M
-Change in payables	-511.10%-203.46M	-55.03%49.49M	8.45%110.05M	1,521.43%101.48M	-127.87%-7.14M	-34.58%25.62M	1,473.28%39.16M	143.77%2.49M	---5.69M
-Change in accrued expense	----	-140.12%-71.18M	195.95%177.4M	-34.69%59.94M	405.91%91.78M	11.20%18.14M	10.06%16.32M	69.77%14.82M	--8.73M
-Provision for loans, leases and other losses	----	68.30%-3.31M	-210.71%-10.45M	904.17%9.44M	-247.86%-1.17M	353.71%794K	236.54%175K	48.57%52K	--35K
-Changes in other current assets	-552.37%-305.69M	---46.86M	----	----	----	----	----	----	---22.2M
Dividends paid (cash flow from operating activities)
Dividends received (cash flow from operating activities)
Interest paid (cash flow from operating activities)	68.39%-5.53M	-326.25%-17.49M	-4.1M	0	57.14%-6K	94.29%-14K	63.97%-245K	36.33%-680K	-1.07M
Interest received (cash flow from operating activities)	10,533.08%152.69M	17,850.00%1.44M	-86.44%8K	-37.89%59K	955.56%95K	125.00%9K	33.33%4K	200.00%3K	1K
Tax refund paid	-1.49%-235.81M	-209.05%-232.34M	-47.01%-75.18M	52.78%-51.14M	32.79%-108.31M	-438.28%-161.13M	69.87%-29.94M	-5.04%-99.35M	-94.58M
Other operating cash inflow (outflow)	0.00%1K	200.00%1K	0.00%-1K	-1K	0	-49.46%1.44M	-47.92%2.85M	241.88%5.47M	1.6M
Operating cash flow	18.76%264.32M	-44.56%222.56M	442.13%401.47M	-71.04%74.06M	14.69%255.67M	-49.69%222.93M	497.61%443.09M	-51.06%74.14M	--151.51M
Investing cash flow
Net PPE purchase and sale	29.29%-50.65M	-298.75%-71.62M	40.69%-17.96M	82.16%-30.28M	-1,003.84%-169.72M	86.82%-15.38M	-688.46%-116.65M	30.60%-14.8M	---21.32M
Net intangibles purchase and sale	88.77%-27.69M	-1,169.13%-246.57M	-0.03%-19.43M	-606.00%-19.42M	---2.75M	----	----	13.68%-303K	---351K
Net business purchase and sale	-295.63%-192.91M	--98.61M	--0	----	-266.89%-220.14M	---60M	----	----	----
Net investment product transactions	148.66%272.96M	170.92%109.77M	-220.44%-154.79M	78.02%-48.31M	-9.83%-219.74M	---200.08M	----	----	----
Repayment of advance payments to other parties and cash income from loans	----	----	--660K	----	----	----	----	----	----
Net changes in other investments	-973.02%-32.17M	-63.74%-3M	72.04%-1.83M	75.84%-6.55M	73.19%-27.11M	-1,388.14%-101.11M	128.40%7.85M	-14,493.75%-27.64M	--192K
Investing cash flow	73.00%-30.46M	41.66%-112.81M	-84.92%-193.35M	83.65%-104.56M	-69.81%-639.45M	-246.09%-376.56M	-154.61%-108.8M	-98.98%-42.73M	---21.48M
Financing cash flow
Net issuance payments of debt	-93.45%55.96M	56.14%854.15M	--547.03M	--0	----	75.00%-9.09M	0.00%-36.36M	-162.23%-36.36M	--58.43M
Net common stock issuance	--170K	--0	3,069.12%10.78M	-92.45%340K	-97.85%4.51M	-67.74%210.06M	969.28%651.19M	--60.9M	----
Increase or decrease of lease financing	12.85%-142.57M	---163.59M	----	----	----	----	----	----	----
Issuance fees	----	----	----	----	-23.14%-13.27M	-118.14%-10.77M	---4.94M	----	----
Cash dividends for minorities	--0	---12.03M	----	----	----	----	----	----	----
Net other fund-raising expenses	----	---1.04B	----	-33,512.65%-140M	42,000.00%419K	0.00%-1K	---1K	----	----
Financing cash flow	76.12%-86.44M	-164.90%-362.03M	499.40%557.81M	-1,574.17%-139.66M	-104.39%-8.34M	-68.82%190.19M	2,385.69%609.89M	-58.01%24.54M	--58.43M
Net cash flow
Beginning cash position	-7.86%1.76B	106.40%1.91B	-11.31%923.96M	-27.35%1.04B	2.62%1.43B	208.37%1.4B	14.09%453.13M	90.30%397.18M	--208.71M
Current changes in cash	158.43%147.42M	-132.94%-252.28M	550.11%765.93M	56.60%-170.16M	-1,172.53%-392.12M	-96.13%36.56M	1,587.68%944.17M	-70.32%55.95M	--188.47M
Effect of exchange rate changes	1,873.05%2.5M	-118.63%-141K	--757K	--0	----	----	----	----	----
Cash adjustments other than cash changes	0.00%-1K	-100.00%-1K	24.77%65.36M	5,238,400.00%52.38M	---1K	----	--1K	----	----
End cash Position	15.26%1.91B	-5.77%1.65B	90.05%1.76B	-11.31%923.96M	-27.35%1.04B	2.62%1.43B	208.37%1.4B	14.09%453.13M	--397.18M
Free cash flow	292.99%185.98M	-126.48%-96.37M	1,394.81%363.99M	-70.74%24.35M	-59.91%83.21M	-36.42%207.55M	452.85%326.43M	-54.53%59.05M	--129.84M
Currency Unit	JPY	JPY	JPY	JPY	JPY	JPY	JPY	JPY	JPY
Accounting Standards	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP	NonUS-GAAP

China and the United States have successively adjusted multiple tariff and non-tariff measures, beginning to implement the consensus outcome Show More

牛牛課堂

Oct 13, 2025 18:05

[Opportunity Express] The US-China rivalry escalates! The rare earth industry becomes a "game-changer." How should investors respond?

Food流油

Apr 14, 2025 15:43

"Leaving the Group - Raising Taxes - Tweeting: The 'Money Making Strategy' of the Most Wild Gemini in Contemporary Times"