Deterioration in Cash Flow from Operating Activities Due to Increases in Trade Receivables and Inventories
First written in FY2018-Q3. 16 of 31 entries say "Mitigated", first in FY2019-Q2. Latest entry: 2026-11-11.
The whole theme swung hardest in 2022: 44 of 166 companies on the "Worse" side.
48 other companies' latest entry also says "Worsened".
- FY2026MitigatedAnnual report
「Cash flow from operating activities for the fiscal year was an inflow of ¥6,191.551 million (compared with an inflow of ¥5,165.354 million in the previous fiscal year).」
Operating cash flow increased from ¥5,165.354 million in the previous year to ¥6,191.551 million, expanding the inflow. - FY2026-H1MitigatedAnnual report
「Cash flow from operating activities for the six months ended 30 September was an inflow of ¥1,207.450 million (compared with an inflow of ¥587.492 million in the same period of the previous year).」
Operating cash flow increased from ¥587.490 million in the same period of the previous year to ¥1,207.450 million, expanding the inflow. The increase in long-term deferred revenue was the main source of the inflow. - FY2025MitigatedAnnual report
「Cash flow from operating activities for the fiscal year was an inflow of ¥5,165.354 million (compared with an inflow of ¥4,707.494 million in the previous fiscal year).」
Operating cash flow increased by ¥457.860 million from the previous year, expanding the inflow. The increase in long-term deferred revenue and other factors contributed. - FY2025-H1MitigatedAnnual report
「Cash flow from operating activities for the six months ended 30 September was an inflow of ¥587.492 million (compared with an inflow of ¥46.224 million in the same period of the previous year). This was mainly due to increases in long-term deferred revenue of ¥3,317.047 million and depreciation and amortization of ¥740.011 million, among other factors, despite a pretax interim net loss of ¥1,779.800 million and an increase in inventories of ¥1,586.275 million, among other factors.」
Operating cash flow increased from an inflow of ¥46.224 million in the same period of the previous year to an inflow of ¥587.492 million. Outflows related to the loss and increase in inventories remained, but the increase in long-term deferred revenue and other factors contributed to the inflow. - FY2024MitigatedAnnual report
「Cash flow from operating activities for the fiscal year was an inflow of ¥4,707.494 million (compared with an inflow of ¥658.084 million in the previous fiscal year).」
Operating cash flow increased significantly from ¥658.084 million in the previous year to ¥4,707.494 million. - FY2024-Q3WorsenedAnnual report
「Total assets at the end of the third quarter decreased due to a ¥201.879 million decrease in machinery and equipment and a ¥194.714 million decrease in leased assets, among other factors, but increased by ¥5,107.567 million from the end of the previous fiscal year to ¥47,587.931 million, mainly due to increases of ¥3,084.561 million in trade receivables, ¥1,117.127 million in raw materials and supplies, and ¥1,080.624 million in investment securities, among other factors.」
Trade receivables increased by ¥3,084.561 million and raw materials and supplies increased by ¥1,117.127 million, confirming an increase in operating assets. A cash flow statement for the third quarter had not been prepared. - FY2024-Q2MitigatedAnnual report
「Cash flow from operating activities for the six months ended 30 September was an inflow of ¥46.224 million (compared with an outflow of ¥2,395.359 million in the same period of the previous year). This was mainly due to increases in long-term deferred revenue of ¥3,123.613 million, depreciation and amortization of ¥800.775 million, and deferred revenue of ¥553.407 million, among other factors, despite a pretax quarterly net loss of ¥2,276.417 million and an increase in inventories of ¥1,969.075 million, among other factors.」
Operating cash flow shifted from an outflow of ¥2,395.359 million in the same period of the previous year to an inflow of ¥46.224 million. The increase in long-term deferred revenue was the main source of the inflow. - FY2023MitigatedAnnual report
「Cash flow from operating activities for the fiscal year was an inflow of ¥658.084 million (compared with an inflow of ¥503.967 million in the previous fiscal year).」
Operating cash flow remained positive, increasing by ¥154.117 million from the previous year. - FY2023-Q3WorsenedAnnual report
「Due to increases of ¥3,033.557 million in trade receivables, ¥817.408 million in raw materials and supplies, and ¥304.364 million in cash and deposits, among other factors, the balance increased by ¥4,054.864 million from the end of the previous fiscal year to ¥46,197.507 million.」
Trade receivables increased by ¥3,033.557 million and raw materials and supplies increased by ¥817.408 million. Although a cash flow statement for the third quarter had not been prepared, an increase in operating assets was confirmed. - FY2023-Q2WorsenedAnnual report
「Cash flow from operating activities for the six months ended 30 September was an outflow of ¥2,395.359 million (compared with an outflow of ¥2,068.473 million in the same period of the previous year). This was mainly due to a pretax quarterly net loss of ¥2,237.882 million and an increase in inventories of ¥1,245.400 million, despite depreciation and amortization of ¥795.801 million and an increase in trade payables of ¥362.704 million, among other factors.」
The operating cash flow outflow increased from the same period of the previous year, with the quarterly net loss and increase in inventories being the main sources of the outflow. - FY2023-Q1ReframedAnnual report
「Total assets at the end of the first quarter decreased by ¥1,559.724 million from the end of the previous fiscal year to ¥40,582.919 million. This was due to decreases of ¥1,771.061 million in accounts receivable, ¥157.098 million in investment securities, and ¥135.050 million in buildings and other items, despite increases of ¥457.499 million in raw materials and supplies and ¥244.447 million in merchandise and finished goods.」
Accounts receivable decreased by ¥1,771.061 million, while raw materials and supplies and merchandise and finished goods increased, changing the composition of asset movements. - FY2022MitigatedAnnual report
「Operating cash flow for the fiscal year was an inflow of ¥503.967 million, compared with an outflow of ¥172.534 million in the previous fiscal year.」
Operating cash flow changed from an outflow of ¥172.534 million in the previous fiscal year to an inflow of ¥503.967 million. - FY2022-Q3WorsenedAnnual report
「Total assets increased by ¥3,217.084 million from the end of the previous fiscal year to ¥45,573.260 million, due to increases of ¥2,915.874 million in accounts receivable and ¥405.035 million in shares in affiliates, despite decreases of ¥242.752 million in machinery and equipment and ¥187.662 million in lease assets and other items.」
Accounts receivable increased by ¥2,915.874 million, becoming the main factor behind the increase in total assets. As the company did not prepare a cash flow statement for the third quarter, its direct impact on operating cash flow was not disclosed. - FY2022-Q2MitigatedAnnual report
「Operating cash flow for the six-month period of the current fiscal year was an outflow of ¥2,068.473 million, compared with an outflow of ¥2,576.405 million in the same period of the previous year.」
Operating outflows narrowed from ¥2,576.405 million in the same period of the previous year to ¥2,068.473 million. However, operating cash flow remained an outflow. - FY2022-Q1ReframedAnnual report
「Total assets at the end of the first quarter decreased by ¥971.394 million from the end of the previous fiscal year to ¥41,384.782 million. This was due to decreases of ¥1,485.930 million in accounts receivable, ¥142.170 million in buildings, and ¥124.471 million in machinery and equipment, despite increases of ¥441.993 million in merchandise and finished goods and ¥358.181 million in cash and deposits and other items.」
Accounts receivable decreased by ¥1,485.930 million, while merchandise and finished goods increased by ¥441.993 million. The composition of factors changed from the previous funding burden caused by increases in trade receivables and inventories. - FY2021MitigatedAnnual report
「Operating cash flow for the fiscal year was an outflow of ¥172.534 million, compared with an outflow of ¥313.523 million in the previous fiscal year.」
Operating cash flow remained an outflow, but the amount decreased from ¥313.523 million in the previous fiscal year to ¥172.534 million. - FY2021-Q3RestatedAnnual report
「Total assets at the end of the third quarter decreased by ¥759.138 million in cash and deposits, among other items, but increased by ¥2,462.095 million from the end of the previous fiscal year to ¥46,017.649 million, mainly due to increases of ¥2,584.642 million in accounts receivable and ¥523.496 million in raw materials and supplies.」
Increases in accounts receivable and raw materials and supplies were factors behind the increase in total assets. The company did not prepare a cash flow statement for the nine-month period. - FY2021-Q2WorsenedAnnual report
「Operating cash flow for the six-month period of the current fiscal year was an outflow of ¥2,576.405 million, compared with an outflow of ¥2,398.092 million in the same period of the previous year. This was mainly due to a pretax quarterly net loss of ¥2,852.360 million and an increase in inventories of ¥1,361.134 million, despite depreciation and amortization of ¥1,038.055 million, a decrease in trade receivables of ¥481.560 million, and other items.」
Operating outflows expanded from the same period of the previous year, with the pretax loss and increase in inventories as the main expenditure factors. - FY2020MitigatedAnnual report
「Operating cash flow for the fiscal year was an outflow of ¥313.523 million, compared with an inflow of ¥1,878.827 million in the previous fiscal year.」
Trade receivables decreased by ¥785.262 million, while inventories also became a source of inflows, eliminating the previous expenditure factors from increases in trade receivables and inventories. However, operating cash flow remained an overall outflow. - FY2020-Q3RestatedAnnual report
「Total assets increased by ¥2,312.155 million from the end of the previous fiscal year to ¥48,586.859 million, due to increases of ¥2,490.455 million in accounts receivable and ¥364.855 million in merchandise and finished goods, despite decreases of ¥341.725 million in machinery and equipment and ¥218.667 million in investment securities and other items.」
Increases in accounts receivable and merchandise and finished goods were identified as factors behind the increase in total assets. However, the company did not prepare a quarterly cash flow statement for the nine-month period, and its impact on operating cash flow was not disclosed. - FY2020-Q2RestatedAnnual report
「Operating cash flow for the six-month period of the current fiscal year was an outflow of ¥2,398.092 million. This was mainly due to a quarterly net loss before income taxes of ¥2,179.598 million and an increase in inventories of ¥1,209.074 million, despite inflows of ¥952.901 million from a decrease in trade receivables and other items.」
Operating cash flow was an outflow, with the quarterly net loss and increase in inventories as expenditure factors. - FY2019MitigatedAnnual report
「Operating cash flow for the fiscal year was an inflow of ¥1,878.827 million.」
Operating cash flow, which had been an outflow through the third quarter, became an inflow of ¥1,878.827 million for the full fiscal year. - FY2019-Q3MitigatedAnnual report
「Operating cash flow for the nine-month period of the current fiscal year was an outflow of ¥1,386.068 million, compared with an outflow of ¥2,398.404 million in the same period of the previous year. This was mainly due to expenditures of ¥2,540.393 million from an increase in trade receivables and ¥1,201.427 million from an increase in inventories, despite inflows of ¥975.876 million in depreciation and amortization and ¥876.336 million from an increase in trade payables and other items.」
Operating outflows narrowed from ¥2,398.404 million in the same period of the previous year to ¥1,386.068 million. However, increases in trade receivables and inventories remained expenditure factors. - FY2019-Q2MitigatedAnnual report
「Operating cash flow for the six-month period of the current fiscal year was an outflow of ¥2,031.960 million, compared with an outflow of ¥2,402.493 million in the same period of the previous year. This was mainly due to a quarterly net loss before income taxes of ¥1,713.173 million and an increase in inventories of ¥1,089.619 million, despite inflows of ¥565.881 million in depreciation and amortization and ¥134.566 million from an increase in trade payables and other items.」
Operating outflows narrowed year on year. However, the quarterly net loss and increase in inventories remained expenditure factors. - FY2019-Q1WorsenedAnnual report
「Operating cash flow for the three-month period of the current fiscal year was an outflow of ¥1,060.624 million, compared with an outflow of ¥812.360 million in the same period of the previous year. This was mainly due to a pretax quarterly net loss of ¥914.425 million, an increase in inventories of ¥625.991 million, a decrease in trade payables of ¥326.656 million, a decrease in accrued consumption taxes and other items of ¥299.819 million, and a decrease in the provision for bonuses of ¥294.161 million, despite inflows of ¥1,615.239 million from a decrease in trade receivables and other items.」
Operating outflows expanded from ¥812.36 million in the same period of the previous year to ¥1,060.624 million. Although the decrease in trade receivables generated inflows, the net loss and increase in inventories were expenditure factors. - FY2018ReframedAnnual report
「Operating cash flow was an inflow of ¥629.389 million, mainly due to depreciation and amortization, a decrease of ¥1,119.560 million in inflows from the previous consolidated fiscal year.」
The increase in trade receivables that was notable in the third quarter became a source of inflows for the full fiscal year, while operating cash flow declined year on year due to the ¥550.640 million increase in inventories and other factors. - FY2018-Q3First statedAnnual report
「Operating cash flow for the nine-month period of the current fiscal year was an outflow of ¥2,398.404 million, compared with an outflow of ¥1,349.469 million in the same period of the previous year. This was mainly due to expenditures of ¥2,964.835 million from an increase in trade receivables and ¥1,315.249 million from an increase in inventories, despite inflows of ¥1,122.868 million from an increase in trade payables and ¥814.045 million in depreciation and amortization and other items.」
Operating outflows expanded from ¥1,349.469 million in the same period of the previous year to ¥2,398.404 million, with increases in trade receivables and inventories as the main expenditure factors.