Decline in Operating Cash Flow Due to Increases in Trade Receivables and Inventories
First written in FY2018-Q2. 7 of 31 entries say "Mitigated", first in FY2020. Latest entry: FY2026.
The whole theme swung hardest in 2022: 44 of 163 companies on the "Worse" side.
77 other companies' latest entry also says "Other".
- FY2026Decline in operating cash flowAnnual report
「Funds provided by operating activities amounted to ¥1,154 million (compared with ¥2,444 million provided in the same period of the previous year).」
Operating cash flow decreased from ¥2,444 million in the previous year to ¥1,154 million. The decrease in trade receivables was limited to ¥165 million, while accounts payable also decreased by ¥317 million. - 2026-05-12OtherRevision to earnings forecast
「Funds provided by operating activities amounted to ¥1,154 million (compared with ¥2,444 million provided in the same period of the previous year).」
営業キャッシュ・フローは前年の24億44百万円から11億54百万円へ減少した。一方、売上債権の増減額は前年の増加から当期の減少へ変化している。 - FY2026-H1Decrease in operating cash flow despite a decrease in trade receivablesAnnual report
「Funds provided by operating activities amounted to ¥237 million (compared with ¥1,088 million provided in the same period of the previous year). This was mainly due to decreases of ¥794 million in accounts payable and ¥574 million in trade receivables, while recording ¥556 million in profit before income taxes for the interim period.」
Trade receivables changed from an increase of ¥3,252 million in the same period of the previous year to a decrease of ¥574 million, easing the working capital burden, while operating cash flow decreased from ¥1,088 million to ¥237 million due in part to a ¥794 million decrease in accounts payable. - FY2025MitigatedAnnual report
「Funds provided by operating activities amounted to ¥2,444 million (compared with ¥2,052 million provided in the same period of the previous year). This was mainly due to a ¥3,476 million decrease in trade receivables, a ¥311 million decrease in other liabilities and ¥399 million in income taxes paid.」
Operating cash flow increased from ¥2,052 million in the previous year to ¥2,444 million, and the decrease in trade receivables eased the working capital burden. - FY2025-H1MitigatedAnnual report
「Funds provided by operating activities amounted to ¥1,088 million (compared with ¥882 million provided in the same period of the previous year). This was mainly due to decreases of ¥3,252 million in trade receivables and ¥2,586 million in accounts payable, while recording ¥545 million in profit before income taxes for the interim period.」
Operating cash flow increased from ¥882 million in the same period of the previous year to ¥1,088 million. Trade receivables decreased by ¥3,252 million, easing the working capital burden caused by the increase in trade receivables seen in previous years during the interim consolidated fiscal period. - FY2024MitigatedAnnual report
「Funds provided by operating activities amounted to ¥2,052 million (compared with ¥1,533 million used in the same period of the previous year).」
Operating cash flow changed from ¥1,533 million used in the previous year to ¥2,052 million provided, easing the deterioration caused by the increase in trade receivables. - FY2024-Q3Increase in third-quarter assets and trade receivablesAnnual report
「Total assets at the end of the third quarter of the current consolidated fiscal year increased by ¥328.2 million from the end of the previous consolidated fiscal year to ¥3,299.1 million. This was mainly due to increases of ¥144.9 million in cash and deposits and ¥205.4 million in notes and accounts receivable.」
Although no cash flow statement was prepared for the cumulative third quarter, total assets increased by ¥3,282 million and notes and accounts receivable increased by ¥2,054 million. - FY2024-Q2MitigatedAnnual report
「Funds provided by operating activities amounted to ¥882 million (compared with ¥2,264 million used in the same period of the previous year). This was mainly due to increases of ¥740 million in trade receivables and ¥969 million in accounts payable, while recording ¥563 million in profit before income taxes and ¥275 million in depreciation.」
Operating cash flow changed from ¥2,264 million used in the same period of the previous year to ¥882 million provided, easing the deterioration in operating cash flow. Trade receivables and accounts payable increased. - FY2024-Q1Decrease in trade receivables and increase in raw materials and suppliesAnnual report
「As of the end of the first quarter of the current consolidated fiscal year, total assets amounted to ¥30,057 million, up ¥349 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥446 million in cash and deposits and ¥222 million in raw materials and supplies, despite a ¥337 million decrease in notes and accounts receivable.」
Notes and accounts receivable decreased by ¥337 million, while cash and deposits increased by ¥446 million and raw materials and supplies increased by ¥222 million. - FY2023Widening negative operating cash flow and increase in trade receivablesAnnual report
「Funds used in operating activities amounted to ¥1,533 million (compared with ¥1,037 million used in the same period of the previous year). This was mainly due to a ¥2,790 million increase in trade receivables and an ¥816 million increase in accounts payable.」
Operating cash flow used increased from ¥1,037 million in the previous year to ¥1,533 million, while trade receivables increased by ¥2,790 million. - FY2023-Q3Significant increases in notes and accounts receivable and raw materials, etc.Annual report
「As of the end of the third quarter of the current consolidated fiscal year, total assets amounted to ¥32,952 million, up ¥3,906 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥6,088 million in notes and accounts receivable and ¥1,224 million in raw materials and supplies, despite a ¥3,803 million decrease in cash and deposits.」
Cash and deposits decreased by ¥3,803 million, while notes and accounts receivable increased by ¥6,088 million and raw materials and supplies increased by ¥1,224 million. No consolidated cash flow statement was prepared for the third quarter. - FY2023-Q2Widening negative operating cash flow and increase in trade receivables and inventoriesAnnual report
「Funds used in operating activities amounted to ¥2,264 million (compared with ¥1,723 million used in the same period of the previous year). This was mainly due to increases of ¥2,193 million in trade receivables, ¥1,201 million in inventories and ¥807 million in accounts payable, while recording ¥150 million in profit before income taxes and ¥302 million in depreciation.」
Operating cash flow used increased from ¥1,723 million in the same period of the previous year to ¥2,264 million. Increases of ¥2,193 million in trade receivables and ¥1,201 million in inventories were identified as the main factors. - FY2023-Q1Increase in notes and accounts receivable and raw materials, etc.Annual report
「This was mainly due to increases of ¥898 million in notes and accounts receivable and ¥373 million in raw materials and supplies, despite a ¥1,110 million decrease in cash and deposits.」
Cash and deposits declined, while notes and accounts receivable and raw materials and supplies increased, resulting in a ¥334 million increase in total assets from the end of the previous consolidated fiscal year. - FY2022Operating cash flow turned negative, accompanied by increases in trade receivables and inventoriesAnnual report
「Funds used in operating activities amounted to ¥1,037 million (compared with ¥1,263 million provided in the same period of the previous year). This was mainly due to a ¥2,333 million increase in trade receivables and a ¥1,284 million increase in accounts payable.」
Operating cash flow changed from ¥1,263 million provided in the previous year to ¥1,037 million used. Trade receivables increased by ¥2,333 million and inventories increased by ¥579 million. - FY2022-Q3Increase in notes and accounts receivable and raw materials, etc.Annual report
「As of the end of the third quarter of the current consolidated fiscal year, total assets amounted to ¥30,928 million, up ¥3,100 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥4,415 million in notes and accounts receivable and ¥581 million in raw materials and supplies, despite a ¥2,430 million decrease in cash and deposits.」
Cash and deposits declined, while notes and accounts receivable increased by ¥4,415 million and raw materials and supplies increased by ¥581 million, resulting in a ¥3,100 million increase in total assets. - FY2022-Q2Operating cash flow turned negative, accompanied by increases in trade receivables and inventoriesAnnual report
「Funds used in operating activities amounted to ¥1,723 million (compared with ¥935 million provided in the same period of the previous year). This was mainly due to increases of ¥1,696 million in trade receivables and ¥1,033 million in inventories, while recording ¥466 million in profit before income taxes and ¥259 million in depreciation.」
Operating cash flow changed from ¥935 million provided in the same period of the previous year to ¥1,723 million used, with increases in trade receivables and inventories identified as the main factors. - FY2022-Q1Increase in notes and accounts receivable and raw materials, etc.Annual report
「As of the end of the first quarter of the current consolidated fiscal year, total assets amounted to ¥28,243 million, up ¥415 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥1,202 million in notes and accounts receivable and ¥530 million in raw materials and supplies, despite a ¥1,392 million decrease in cash and deposits.」
Cash and deposits declined, while notes and accounts receivable and raw materials and supplies increased, resulting in an increase in total assets. - FY2021Decrease in operating cash flow and increase in allowance for doubtful accountsAnnual report
「Cash provided by operating activities was ¥1,263 million (¥1,539 million in the same period of the previous year). This was mainly attributable to the recording of depreciation expense of ¥556 million and profit before income taxes of ¥379 million, as well as an increase of ¥539 million in the allowance for doubtful accounts.」
Operating cash flow decreased from ¥1,539 million in the previous year to ¥1,263 million. In addition to increases in trade receivables and inventories, an increase in the allowance for doubtful accounts was identified as a factor affecting the composition of cash flow. - FY2021-Q3Increase in notes and accounts receivable and raw materials, etc.Annual report
「As of the end of the third quarter of the current consolidated fiscal year, total assets amounted to ¥29,021 million, up ¥1,626 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥1,043 million in notes and accounts receivable and ¥412 million in raw materials and supplies.」
Notes and accounts receivable increased by ¥1,043 million, while raw materials and supplies increased by ¥412 million. As no cash flow statement was prepared for the cumulative third quarter, the impact on operating cash flow is not shown in this filing. - FY2021-Q2MitigatedAnnual report
「Funds provided by operating activities amounted to ¥935 million (compared with ¥1,049 million provided in the same period of the previous year). This was mainly due to a ¥687 million decrease in accounts payable, partly offset by a ¥906 million decrease in trade receivables, while recording ¥402 million in profit before income taxes and ¥272 million in depreciation.」
Although operating cash flow was below the same period of the previous year, trade receivables decreased by ¥906 million, easing the working capital burden caused by the previous increase in trade receivables. - FY2021-Q1MitigatedAnnual report
「As of the end of the first quarter of the current consolidated fiscal year, total assets amounted to ¥26,995 million, down ¥400 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥460 million decrease in notes and accounts receivable.」
Notes and accounts receivable decreased by ¥460 million from the end of the previous consolidated fiscal year, easing the working capital burden caused by the previous increase in trade receivables during the quarter. - FY2020MitigatedAnnual report
「Cash provided by operating activities was ¥1,539 million, compared with ¥525 million in the same period of the previous year. This was mainly due to decreases of ¥1,259 million in trade receivables and ¥308 million in inventories, ¥659 million in profit before income taxes and ¥477 million in depreciation and amortization, despite a decrease of ¥940 million in trade payables.」
Operating cash flow increased from ¥525 million in the previous year to ¥1,539 million. Trade receivables and inventories declined, easing the factors that had previously reduced operating cash flow. - FY2020-Q3Third-quarter increase in notes and accounts receivableAnnual report
「This was mainly attributable to increases of ¥484 million in notes and accounts receivable and ¥504 million in property, plant and equipment, despite decreases of ¥148 million in cash and deposits, ¥188 million in raw materials and supplies, and ¥133 million in bankruptcy and rehabilitation claims.」
Notes and accounts receivable increased by ¥48.4 million from the end of the previous consolidated fiscal year. The cash flow statement for the cumulative third-quarter period was not prepared. - FY2020-Q2Increase in operating cash flow and decrease in trade receivablesAnnual report
「Cash provided by operating activities was ¥1,049 million, compared with ¥771 million in the same period of the previous year. This was mainly due to a decrease of ¥1,618 million in trade receivables, ¥288 million in quarterly profit before income taxes and ¥215 million in depreciation and amortization, despite a decrease of ¥659 million in trade payables.」
Operating cash flow increased from ¥771 million in the same period of the previous year to ¥1,049 million. Trade receivables decreased by ¥1,618 million, while trade payables decreased by ¥659 million. - FY2019Full-year decrease in operating cash flow and increases in trade receivables and inventoriesAnnual report
「Cash provided by operating activities was ¥525 million, compared with ¥569 million in the same period of the previous year. This was mainly due to increases of ¥244 million in trade payables, ¥190 million in the allowance for doubtful accounts, ¥426 million in profit before income taxes and ¥406 million in depreciation and amortization, despite increases of ¥524 million in trade receivables and ¥346 million in inventories.」
Operating cash flow decreased from ¥569 million in the previous year to ¥525 million. Increases of ¥524 million in trade receivables and ¥346 million in inventories were cited as factors. - FY2019-Q3Third-quarter increase in notes and accounts receivableAnnual report
「Total assets at the end of the third-quarter consolidated accounting period were ¥2,935 million, an increase of ¥145.2 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥85.4 million in notes and accounts receivable, ¥40.6 million in property, plant and equipment, and ¥24.5 million in cash and deposits.」
Notes and accounts receivable increased by ¥85.4 million from the end of the previous consolidated fiscal year. The cash flow statement for the cumulative third-quarter consolidated period was not prepared, so its impact on operating cash flow is not shown in this filing. - FY2019-Q2Recovery in operating cash flow and increase in inventoriesAnnual report
「Cash provided by operating activities was ¥771 million, compared with ¥52 million in the same period of the previous year. This was mainly due to increases of ¥203 million in trade payables, ¥320 million in quarterly profit before income taxes and ¥193 million in depreciation and amortization, despite an increase of ¥340 million in inventories.」
Operating cash flow recovered from ¥52 million in the same period of the previous year to ¥771 million, while inventories increased by ¥340 million. - FY2019-Q1First-quarter increase in notes and accounts receivableAnnual report
「The status of assets, liabilities and net assets is as follows.」
Total assets at the end of the first quarter increased by ¥58.6 million from the end of the previous consolidated fiscal year, mainly due to increases of ¥36.1 million in cash and deposits and ¥23.8 million in notes and accounts receivable. The cash flow statement for the cumulative first-quarter consolidated period was not prepared, so its impact on operating cash flow is not shown. - FY2018Decline in full-year operating cash flowAnnual report
「Cash provided by operating activities was ¥569 million, compared with ¥2,723 million in the same period of the previous year. This was mainly due to increases of ¥1,084 million in trade receivables and ¥319 million in inventories, despite an increase of ¥923 million in trade payables, and the recording of ¥826 million in profit before income taxes and ¥423 million in depreciation and amortization.」
Operating cash flow decreased from ¥2,723 million in the previous year to ¥569 million. Increases of ¥1,084 million in trade receivables and ¥319 million in inventories were cited as the main factors behind the decrease. - FY2018-Q3Increase in the ending balance of notes and accounts receivableAnnual report
「Total assets at the end of the third-quarter consolidated accounting period were ¥2,860 million, an increase of ¥168 million from the end of the previous consolidated fiscal year. This was mainly due to an increase of ¥154 million in notes and accounts receivable.」
Notes and accounts receivable increased by ¥154 million from the end of the previous consolidated fiscal year. The cash flow statement for the cumulative third-quarter consolidated period was not prepared, so its impact on operating cash flow is not shown in this filing. - FY2018-Q2First statedAnnual report
「Cash provided by operating activities was ¥52 million, compared with ¥1,343 million in the same period of the previous year. This was mainly due to increases of ¥816 million in trade receivables and ¥272 million in inventories, despite an increase of ¥639 million in trade payables, and the recording of ¥568 million in quarterly profit before income taxes.」
Cash flow from operating activities decreased from ¥1,343 million in the same period of the previous year to ¥52 million. The main factors cited were increases in trade receivables and inventories.