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Statement of Cash Flow

Net cash provided by operating activities(Consolidated)

(Million Yen)

Net cash provided by operating activities(Consolidated)
Account title As of
Feb 28,
2022 		As of
Feb 28,
2023 		As of
Feb 29,
2024 		As of
Feb 28,
2025 		As of
Feb 28,
2026
Net income
before taxes		 1,476 1,313 1,662 1,901 2,024
Depreciation
and amortization		 628 632 612 624 722
Loss on
impairment		 9 36 228 203 1
Amortization of
goodwill		 242 209 171 138 121
Increase (decrease) in
allowance for
doubtful accounts		 △0 1 3 3
Increase (decrease) in
reserve for
employees' bonuses		 5 △4 57 △33 23
Increase (decrease) the amount
of liability for
retirement benefits		 59 49 21 44 8
Interest and
dividend income		 △30 △39 △47 △72 △100
Interest expenses 58 50 54 63 102
Gain on
sales of
investment securities		 △115 △35 △123 △117 △228
Gain on
sale of
subsidiaries and affiliates' stocks		 △49 - -
Loss on
disposal of
fixed assets
at stores		 △28 △20 1 △75 △4
Gain on
sale of investment and
other assets		 1 6 1 14
cancellation loss 4 2 - 3 91
Decrease (increase) in
accounts receivables		 △153 △118 928 △401 △576
Decrease (increase) in
inventories		 △119 △14 △60 △127 △37
Increase (decrease) in
accounts payable		 △9 △42 1,747 △343 22
Increase (decrease) in
accrued expenses payable		 - △69 - - -
Increase (decrease) in
customers' deposit		 △60 △2 52 24 87
Other △2 △1 △4 43
Subtotal △75 △60 △479 29 △133
Proceeds from interest
and dividend income		 1,890 1,886 4,826 1,868 2,143
Payment of
interest expenses		 29 38 45 69 90
Payment of
income tax		 △59 △50 △54 △65 △102
Subtotal △725 △567 △493 △673 △923
Total 1,135 1,307 4,277 1,198 1,208

Net cash provided by Investing activities(Consolidated)

(Million Yen)

Net cash provided by Investing activities(Consolidated)
Account title As of
Feb 28,
2021 		As of
Feb 28,
2022 		As of
Feb 28,
2023 		As of
Feb 29,
2024 		As of
Feb 28,
2025
Payments for
purchase of
tangible fixed
assets		 △322 △312 △303 △997 △988
Proceed from
disposal of
tangible fixed
assets		 2 20 14 7 6
Payments for
purchase of
intangible fixed
assets		 △14 △35 △21 △38 △25
Payments for
purchase of
investment
securities		 △699 △407 △772 △848 △385
Proceeds from
sales of
investment
securities		 750 306 578 571 612
Expense by
acquisition of
the subsidiary stocks
accompanied
by change
of the range
of connection		 △ 69 △ △112 -
Proceeds from sale of
investment and
other assets		 △ △ △ - -
Expense by
acquisition of
long-term prepaid
expenses		 △25 △14 △625 △8 △11
Payments for
rent guarantees		 △22 △234 △166 △31 △6
Proceeds from
refund of
guarantees		 21 51 20 177 121
The amount
of increase
and decrease of the money
given to one
in charge		 △ △ △ - -
Other 94 94 △1991 99 △108
Total △215 △477 △3266 △1134 △1814

Net cash provided by financing activities(Consolidated)

(Million Yen)

Net cash provided by financing activities(Consolidated)
Account title As of
Feb 28,
2022 		As of
Feb 28,
2023 		As of
Feb 29,
2024 		As of
Feb 28,
2025 		As of
Feb 28,
2026
Net increase cut
of a short-term loan		 497 △570 △ 1,150 △397
Proceeds from
long-term
borrowing		 3,970 3,700 1,450 2,150 2,400
Payments for
redemption
of bonds		 △3401 △3627 △3627 △2840 △2815
Expenses by
return of
a lease debt		 △ 755 △ △ -
Repurchase of
treasury stock		 △41 △42 △39 △31 △27
Payments of
dividends		 △160 △150 △150 △150 △187
Total 590 64 △2366 277 △1027

The income and expenditure

(Million Yen)

The income and expenditure
Account title As of
Feb 28,
2022 		As of
Feb 28,
2023 		As of
Feb 29,
2024 		As of
Feb 28,
2025 		As of
Feb 28,
2026
Increase (decrease)
in cash
and cash
equivalents		 984 △1536 1,336 △964 △889
Cash and
cash equivalents
at beginning
of term		 6,805 7,789 6,253 7,589 6,639
Cash and
cash equivalents
at end
of term		 7,789 6,253 7,589 6,639 5,898