Reduction in Assets and Liabilities Due to Decreases in Trade Receivables and Trade Payables
First written in FY2018-Q2. 25 of 31 entries say "Reframed", first in FY2018. Latest entry: 2026-07-03.
Akatsuki Eazima moved to the "Worse" side of this theme in 2020.
The whole theme swung hardest in 2020: 2 of 10 companies on the "Worse" side.
2 other companies' latest entry also says "Reframed".
- 2026-07-03ReframedEarnings
「Assets during the third-quarter accounting period increased by ¥252 million from the end of the previous fiscal year to ¥11.224 billion. This was mainly due to a ¥228 million increase in investment securities. Liabilities decreased by ¥434 million from the end of the previous fiscal year to ¥2.983 billion. This was mainly due to a ¥214 million decrease in trade payables.」
Assets increased mainly because of higher investment securities, while liabilities decreased mainly because of lower trade payables. - FY2026-H1ReframedAnnual report
「Assets at the end of the current interim accounting period decreased by ¥104 million from the end of the previous fiscal year to ¥10,867 million. This was mainly due to a ¥879 million decrease in cash and deposits. Liabilities decreased by ¥580 million from the end of the previous fiscal year to ¥2,837 million. This was mainly due to decreases of ¥146 million in trade payables and ¥281 million in advances received on construction contracts in progress.」
The increase in assets, driven mainly by an increase in cash and deposits at the end of the previous fiscal year, changed to a decrease in assets during the current interim accounting period, driven mainly by a decrease in cash and deposits. Liabilities decreased mainly because of decreases in trade payables and advances received on construction contracts in progress. - 2026-04-03ReframedEarnings
「Assets during the interim accounting period decreased by ¥104 million from the end of the previous fiscal year to ¥10.867 billion.」
Assets decreased mainly because of a decline in cash and deposits, while liabilities also decreased mainly because of reductions in trade payables and advance payments received for construction work in progress. - FY2025ReframedAnnual report
「At the end of the fiscal year, assets increased by ¥661 million from the end of the previous fiscal year to ¥10.971 billion. This was mainly due to a ¥566 million increase in cash and deposits. Liabilities decreased by ¥82 million from the end of the previous fiscal year to ¥3.417 billion, mainly due to a ¥144 million decrease in construction accounts payable.」
The pattern changed from increases in both assets and liabilities in the previous fiscal year, mainly due to higher cash and deposits and advances received on construction in progress and other items, to an increase in assets this fiscal year due to higher cash and deposits and a decrease in liabilities due to lower construction accounts payable. - FY2025-H1ReframedAnnual report
「Assets in the interim accounting period increased by ¥190 million from the end of the previous fiscal year to ¥10.5 billion. This was mainly due to a ¥946 million increase in trade receivables, despite an ¥808 million decrease in cash and deposits. Liabilities decreased by ¥25 million from the end of the previous fiscal year to ¥3.474 billion, mainly due to a ¥228 million decrease in taxes payable, despite a ¥238 million increase in trade payables.」
The pattern changed from an increase in assets mainly due to higher cash and deposits at the end of the previous fiscal year and an increase in liabilities mainly due to higher advances received on construction in progress and other items to an increase in assets during the interim accounting period mainly due to higher trade receivables and a slight decrease in liabilities mainly due to lower taxes payable. - FY2024ReframedAnnual report
「At the end of the fiscal year, assets increased by ¥760 million from the end of the previous fiscal year to ¥10.310 billion. This was mainly due to an ¥889 million increase in cash and deposits. Liabilities increased by ¥293 million from the end of the previous fiscal year to ¥3.499 billion, mainly due to increases of ¥217 million in advances received on construction in progress and ¥212 million in consumption taxes payable.」
In the previous fiscal year, assets increased slightly mainly due to higher property, plant and equipment, while liabilities decreased mainly due to lower trade payables. This fiscal year, the pattern changed, with assets and liabilities driven mainly by increases in cash and deposits, advances received on construction in progress and consumption taxes payable. - FY2024-Q3ReframedAnnual report
「Assets in the third quarter accounting period increased by ¥322 million from the end of the previous fiscal year to ¥9.871 billion. This was mainly due to an ¥850 million increase in cash and deposits. Liabilities decreased by ¥65 million from the end of the previous fiscal year to ¥3.140 billion, mainly due to a ¥286 million decrease in trade payables.」
The pattern changed from increases in both assets and liabilities in the previous quarter to an increase in assets due to higher cash and deposits and a decrease in liabilities due to lower trade payables. - FY2024-Q2ReframedAnnual report
「Assets in the second quarter accounting period increased by ¥608 million from the end of the previous fiscal year to ¥10.158 billion. This was mainly due to increases of ¥463 million in trade receivables and ¥282 million in cash and deposits. Liabilities increased by ¥458 million from the end of the previous fiscal year to ¥3.663 billion, mainly due to increases of ¥352 million in advances received on construction in progress and ¥231 million in trade payables.」
The pattern changed from decreases in assets and liabilities mainly due to lower cash and deposits and trade payables in the previous quarter to an increase in both assets and liabilities this time, due to increases in trade receivables, cash and deposits, advances received on construction in progress and trade payables. - FY2024-Q1ReframedAnnual report
「Assets in the first quarter accounting period decreased by ¥77 million from the end of the previous fiscal year to ¥9.472 billion. This was mainly due to a ¥98 million decrease in cash and deposits. Liabilities decreased by ¥67 million from the end of the previous fiscal year to ¥3.137 billion, mainly due to a ¥131 million decrease in trade payables.」
The pattern changed from an increase in property, plant and equipment and a decrease in trade payables at the end of the previous fiscal year to decreases in assets mainly due to lower cash and deposits and in liabilities mainly due to lower trade payables in the first quarter. - FY2023ReframedAnnual report
「At the end of the fiscal year, assets increased by ¥60 million from the end of the previous fiscal year to ¥9.549 billion. This was mainly due to a ¥297 million increase in property, plant and equipment. Liabilities decreased by ¥259 million from the end of the previous fiscal year to ¥3.205 billion, mainly due to a ¥373 million decrease in trade payables.」
The pattern changed to a slight increase in assets, mainly due to higher property, plant and equipment, while liabilities decreased mainly due to lower trade payables. - FY2023-Q3RestatedAnnual report
「Assets in the third quarter accounting period decreased by ¥549 million from the end of the previous fiscal year to ¥8.939 billion. This was mainly due to decreases of ¥448 million in cash and deposits and ¥414 million in trade receivables. Liabilities decreased by ¥696 million from the end of the previous fiscal year to ¥2.767 billion, mainly due to a ¥986 million decrease in trade payables, despite a ¥375 million increase in advances received on construction in progress.」
The pattern of decreases in both assets and liabilities has continued, with assets decreasing mainly due to lower cash and deposits and trade receivables, and liabilities decreasing mainly due to lower trade payables. - FY2023-Q2RestatedAnnual report
「Assets in the second quarter accounting period decreased by ¥1.008 billion from the end of the previous fiscal year to ¥8.480 billion. This was mainly due to decreases of ¥611 million in trade receivables and ¥518 million in cash and deposits. Liabilities decreased by ¥1.013 billion from the end of the previous fiscal year to ¥2.451 billion. This was mainly due to decreases of ¥744 million in trade payables and ¥132 million in advances received on construction in progress.」
The pattern of decreases in both assets and liabilities has continued, with assets decreasing mainly due to lower trade receivables and cash and deposits, and liabilities decreasing mainly due to lower trade payables and advances received on construction in progress. - FY2023-Q1ReframedAnnual report
「Assets in the first quarter accounting period decreased by ¥1.054 billion from the end of the previous fiscal year to ¥8.434 billion. This was mainly due to decreases of ¥839 million in cash and deposits and ¥287 million in trade receivables. Liabilities decreased by ¥953 million from the end of the previous fiscal year to ¥2.511 billion, mainly due to a ¥912 million decrease in trade payables.」
The pattern changed from increases in both assets and liabilities at the end of the previous fiscal year to significant decreases in both this quarter, mainly due to decreases in cash and deposits, trade receivables and trade payables. - FY2022ReframedAnnual report
「At the end of the fiscal year, assets increased by ¥717 million from the end of the previous fiscal year to ¥9.489 billion. This was mainly due to increases of ¥604 million in trade receivables and ¥412 million in cash and deposits. Liabilities increased by ¥389 million from the end of the previous fiscal year to ¥3.464 billion, mainly due to increases of ¥461 million in trade payables and ¥178 million in interest-bearing debt.」
Both assets and liabilities increased. The main drivers were trade receivables and cash and deposits for assets, and trade payables and interest-bearing debt for liabilities. - FY2022-Q3ReframedAnnual report
「Assets in the third quarter accounting period decreased by ¥12 million from the end of the previous fiscal year to ¥8.759 billion. This was mainly due to a ¥639 million decrease in cash and deposits, despite a ¥710 million increase in trade receivables. Liabilities decreased by ¥126 million from the end of the previous fiscal year to ¥2.948 billion, mainly due to a ¥169 million decrease in income taxes payable, despite a ¥135 million increase in trade payables.」
Trade receivables and trade payables increased, while cash and deposits and income taxes payable decreased, resulting in decreases in both assets and liabilities from the end of the previous fiscal year. - FY2022-Q2RestatedAnnual report
「Assets in the second quarter accounting period increased by ¥476 million from the end of the previous fiscal year to ¥9.247 billion. This was mainly due to a ¥920 million increase in trade receivables, despite a ¥288 million decrease in cash and deposits. Liabilities increased by ¥427 million from the end of the previous fiscal year to ¥3.502 billion, mainly due to a ¥771 million increase in trade payables.」
Following the previous quarter, assets increased mainly due to higher trade receivables, while liabilities also increased mainly due to higher trade payables. - FY2022-Q1ReframedAnnual report
「Assets in the first quarter accounting period increased by ¥390 million from the end of the previous fiscal year to ¥9.162 billion. This was mainly due to a ¥593 million increase in trade receivables, despite a ¥203 million decrease in cash and deposits. Liabilities increased by ¥441 million from the end of the previous fiscal year to ¥3.516 billion, mainly due to a ¥636 million increase in trade payables, despite a ¥165 million decrease in income taxes payable.」
Although both assets and liabilities decreased at the end of the previous fiscal year, both increased this quarter, mainly due to increases in trade receivables and trade payables. - FY2021ReframedAnnual report
「At the end of the fiscal year, assets decreased by ¥23 million from the end of the previous fiscal year to ¥8.771 billion. This was mainly due to a ¥101 million decrease in cash and deposits, despite a ¥156 million increase in other receivables. Liabilities decreased by ¥600 million from the end of the previous fiscal year to ¥3.075 billion, mainly due to a ¥300 million decrease in trade payables.」
Assets decreased slightly due to lower cash and deposits, despite an increase in other receivables, while liabilities decreased by ¥600 million, mainly due to a decline in trade payables and other items. - FY2021-Q3ReframedAnnual report
「Assets in the third quarter accounting period increased by ¥17 million from the end of the previous fiscal year to ¥8.812 billion. This was mainly due to a ¥166 million increase in cash and deposits, despite a ¥99 million decrease in trade receivables. Liabilities decreased by ¥505 million from the end of the previous fiscal year to ¥3.170 billion, mainly due to decreases of ¥281 million in interest-bearing debt and ¥129 million in income taxes payable.」
The pattern shifted to a slight increase in assets, mainly due to higher cash and deposits, while liabilities decreased significantly, mainly due to lower interest-bearing debt and income taxes payable. - FY2021-Q2ReframedAnnual report
「Assets in the second quarter accounting period increased by ¥479 million from the end of the previous fiscal year to ¥9.274 billion. This was mainly due to a ¥1.102 billion increase in trade receivables, despite a ¥714 million decrease in cash and deposits. Liabilities increased by ¥278 million from the end of the previous fiscal year to ¥3.954 billion, mainly due to a ¥766 million increase in trade payables, despite a ¥104 million decrease in income taxes payable.」
The pattern changed from a decrease in assets mainly due to lower cash and deposits in the previous quarter to an increase in assets this time mainly due to higher trade receivables. Liabilities also increased, mainly due to higher trade payables. - FY2021-Q1ReframedAnnual report
「Assets in the first quarter accounting period decreased by ¥119 million from the end of the previous fiscal year to ¥8.675 billion. This was mainly due to a ¥981 million decrease in cash and deposits, despite a ¥795 million increase in trade receivables. Liabilities decreased by ¥113 million from the end of the previous fiscal year to ¥3.562 billion. This was mainly due to a ¥217 million decrease in income taxes payable, despite a ¥297 million increase in trade payables.」
Assets contracted mainly because of a decrease in cash and deposits, despite an increase in trade receivables, while liabilities contracted mainly because of a decrease in income taxes payable, despite an increase in trade payables. - FY2020ReframedAnnual report
「At the end of the fiscal year, assets increased by ¥106 million from the end of the previous fiscal year to ¥8.796 billion. This was mainly due to a ¥655 million increase in cash and deposits, despite a ¥313 million decrease in trade receivables. Liabilities decreased by ¥513 million from the end of the previous fiscal year to ¥3.675 billion, mainly due to decreases of ¥486 million in trade payables and ¥209 million in advances received on construction in progress.」
The pattern changed to an increase in assets mainly due to higher cash and deposits, while liabilities decreased mainly due to lower trade payables and advances received on construction in progress. - FY2020-Q3ReframedAnnual report
「Assets in the third quarter accounting period increased by ¥354 million from the end of the previous fiscal year to ¥9.044 billion. This was mainly due to a ¥680 million increase in cash and deposits. Liabilities decreased by ¥153 million from the end of the previous fiscal year to ¥4.035 billion, mainly due to decreases of ¥106 million in trade payables and ¥177 million in advances received on construction in progress.」
The pattern changed from increases in both assets and liabilities in the previous quarter to an increase in assets due to higher cash and deposits and a decrease in liabilities due to lower trade payables and advances received on construction in progress. - FY2020-Q2ReframedAnnual report
「Assets in the second quarter accounting period increased by ¥634 million from the end of the previous fiscal year to ¥9.324 billion. This was mainly due to increases of ¥392 million in trade receivables and ¥126 million in cash and deposits. Liabilities increased by ¥318 million from the end of the previous fiscal year to ¥4.508 billion. This was mainly due to increases of ¥122 million in trade payables and ¥105 million in advances received on construction in progress.」
Both assets and liabilities increased. The main drivers of the increase in assets were trade receivables and cash and deposits, while the main drivers of the increase in liabilities were trade payables and advances received on construction in progress. - FY2020-Q1ReframedAnnual report
「Assets in the first quarter accounting period increased by ¥228 million from the end of the previous fiscal year to ¥8.919 billion. This was mainly due to a ¥367 million increase in cash and deposits, despite a ¥181 million decrease in trade receivables. Liabilities increased by ¥109 million from the end of the previous fiscal year to ¥4.299 billion. This was mainly due to increases of ¥126 million in trade payables and ¥240 million in interest-bearing debt, despite a ¥141 million decrease in advances received on construction in progress.」
The pattern changed from a decrease in assets mainly due to decreases in advances related to JV investments and cash and deposits at the end of the previous fiscal year to an increase in assets this quarter mainly due to an increase in cash and deposits. Liabilities increased mainly due to increases in trade payables and interest-bearing debt. - FY2019-Q3RestatedAnnual report
「Assets in the third quarter accounting period decreased by ¥257 million from the end of the previous fiscal year to ¥8.705 billion. This was mainly due to a ¥604 million decrease in advances related to JV investments, despite increases of ¥176 million in trade receivables and ¥265 million in property, plant and equipment. Liabilities decreased by ¥588 million from the end of the previous fiscal year to ¥4.287 billion, mainly due to decreases of ¥343 million in trade payables and ¥307 million in interest-bearing debt.」
The pattern of decreases in both assets and liabilities has continued, with assets decreasing mainly due to a reduction in advances related to JV investments and liabilities decreasing mainly due to reductions in trade payables and interest-bearing debt. - FY2019-Q2ReframedAnnual report
「Assets in the second quarter accounting period decreased by ¥316 million from the end of the previous fiscal year to ¥8.647 billion. This was mainly due to decreases of ¥645 million in advances related to JV investments and ¥404 million in cash and deposits, despite a ¥584 million increase in trade receivables. Liabilities decreased by ¥485 million from the end of the previous fiscal year to ¥4.390 billion, mainly due to decreases of ¥268 million in trade payables and ¥314 million in interest-bearing debt.」
The pattern changed from increases in assets and liabilities at the end of the previous fiscal year to a decrease in both assets and liabilities in the second quarter accounting period, reflecting decreases in advances related to JV investments, cash and deposits, trade payables and interest-bearing debt. - FY2019-Q1ReframedAnnual report
「Assets in the first quarter accounting period increased by ¥292 million from the end of the previous fiscal year to ¥9.256 billion. This was mainly due to a ¥489 million increase in trade receivables, despite a ¥331 million decrease in cash and deposits. Liabilities increased by ¥322 million from the end of the previous fiscal year to ¥5.198 billion. This was mainly due to increases of ¥111 million in trade payables and ¥370 million in advances received on construction in progress, despite a ¥122 million decrease in interest-bearing debt.」
The pattern changed from an increase in assets mainly due to cash and deposits and advances related to JV investments in the previous fiscal year to an increase in assets this quarter mainly due to trade receivables. Liabilities also increased, mainly due to increases in trade payables and advances received on construction in progress. - FY2018ReframedAnnual report
「At the end of the fiscal year, assets increased by ¥730 million from the end of the previous fiscal year to ¥8.963 billion. This was mainly due to a ¥546 million increase in advances related to JV investments and a ¥752 million increase in cash and deposits, despite a ¥665 million decrease in trade receivables. Liabilities increased by ¥459 million from the end of the previous fiscal year to ¥4.876 billion.」
The pattern changed from a reduction in assets and liabilities through the quarter due to decreases in trade receivables and trade payables to an increase in both assets and liabilities for the full fiscal year, driven by increases in cash and deposits, advances related to JV investments, and trade payables, among other items. - FY2018-Q3RestatedAnnual report
「Assets in the third quarter accounting period decreased by ¥455 million from the end of the previous fiscal year to ¥7.777 billion. This was mainly due to a ¥663 million decrease in trade receivables. Liabilities decreased by ¥646 million from the end of the previous fiscal year to ¥3.769 billion, mainly due to a ¥492 million decrease in trade payables.」
The same pattern is reiterated: assets decreased mainly because of a decline in trade receivables, while liabilities decreased mainly because of a decline in trade payables. - FY2018-Q2First statedAnnual report
「Assets in the second quarter accounting period decreased by ¥154 million from the end of the previous fiscal year to ¥8.079 billion. This was mainly due to a ¥295 million decrease in trade receivables. Liabilities decreased by ¥230 million from the end of the previous fiscal year to ¥4.186 billion, mainly due to a ¥294 million decrease in trade payables.」
Assets decreased by ¥154 million from the end of the previous fiscal year, mainly due to a decrease in trade receivables, while liabilities decreased by ¥230 million, mainly due to a decrease in trade payables.