Use of Operating Cash Flow Due to Increases in Trade Receivables and Inventories
First written in FY2019-Q2. . Latest entry: FY2026.
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- FY2026Lower Operating Cash Flow Despite Higher Cash BalanceAnnual report
「Funds generated from operating activities amounted to ¥415 million, compared with ¥557 million generated in the previous consolidated fiscal year.」
Operating cash flow decreased from ¥557 million to ¥415 million, while cash and cash equivalents increased by ¥394 million, bringing the balance at period-end to ¥5,352 million. - FY2026-H1Higher Operating Cash Flow and Increased CashAnnual report
「Funds generated from operating activities amounted to ¥133 million, compared with ¥97 million generated in the same period of the previous year.」
Operating cash flow increased from ¥97 million in the same period of the previous year to ¥133 million, while cash and cash equivalents also increased by ¥65 million from the beginning of the period. A decrease in inventories, among other factors, was a source of cash inflow. - FY2025Operating Cash Flow Turns Positive and Cash IncreasesAnnual report
「Funds generated from operating activities amounted to ¥557 million, compared with ¥880 million used in the previous consolidated fiscal year.」
Operating cash flow turned from an outflow of ¥880 million to an inflow of ¥557 million, while cash and cash equivalents also increased by ¥168 million. Decreases in trade receivables and inventories, among other factors, were sources of cash inflow. - FY2025-H1Positive operating cash flow but lower cashAnnual report
「Funds generated from operating activities amounted to ¥97 million, compared with ¥966 million used in the same period of the previous year. This was mainly attributable to a decrease of ¥182 million in inventories and a decrease of ¥67 million in consumption taxes receivable, among other factors, but was partially offset by the recording of a pretax interim net loss of ¥212 million, among other factors.」
Operating cash flow turned from an outflow of ¥966 million in the same period of the previous year to an inflow of ¥97 million. Meanwhile, cash and cash equivalents decreased by ¥226 million from the beginning of the period, and an outflow of ¥324 million from investing activities was also recorded, among other factors. - FY2024Widening operating cash flow deficit and decrease in cashAnnual report
「Funds used in operating activities amounted to ¥880 million, compared with ¥101 million used in the previous consolidated fiscal year.」
Cash used in operating activities increased from ¥101 million to ¥880 million, while cash and cash equivalents also decreased by ¥1,155 million. - FY2024-Q3Decrease in cash and merchandise, increase in raw materialsAnnual report
「At the end of the third quarter of the current consolidated fiscal year, total assets decreased by ¥1,262 million, or 15.3%, from the end of the previous consolidated fiscal year to ¥6,977 million. This was mainly due to decreases of ¥1,008 million in cash and deposits and ¥275 million in merchandise, despite an increase of ¥121 million in raw materials and supplies, among other factors.」
Cash and deposits and merchandise decreased, while raw materials and supplies increased. No quarterly consolidated statement of cash flows was prepared, and no direct impact on operating cash flow was disclosed. - FY2024-Q2Widening Operating Cash Flow Deficit and Increase in Trade ReceivablesAnnual report
「Funds used in operating activities amounted to ¥966 million, compared with ¥327 million in the same period of the previous year. This was mainly attributable to the recording of a pretax quarterly net loss of ¥449 million, an increase of ¥389 million in trade receivables and a decrease of ¥279 million in trade payables, among other factors, but was partially offset by a decrease of ¥203 million in inventories, among other factors.」
Cash used in operating activities increased from ¥327 million in the same period of the previous year to ¥966 million. The pretax loss, increase in trade receivables and decrease in trade payables were sources of cash outflow. - FY2024-Q1Decrease in cash and trade receivablesAnnual report
「This was mainly due to increases of ¥97 million in other current assets and ¥34 million in raw materials and supplies, offset by decreases of ¥881 million in cash and deposits and ¥40 million in notes and accounts receivable and contract assets, respectively, among other factors.」
At the end of the first quarter, cash and deposits decreased by ¥881 million, while trade receivables and contract assets also decreased by ¥40 million. No quarterly consolidated statement of cash flows was prepared. - FY2023Operating cash flow turning negative and decline in cash balancesAnnual report
「Cash used in operating activities was ¥101 million, compared with ¥2,135 million provided in the previous consolidated fiscal year. This was mainly due to ¥608 million in income taxes paid, a ¥226 million decrease in contract liabilities and a ¥164 million increase in inventories, among other factors, but was partly offset by the recognition of ¥725 million in profit before income taxes for the year and a ¥360 million decrease in trade receivables, among other factors.」
Operating cash flow turned from a substantial inflow to an outflow of ¥101 million, while cash and cash equivalents also decreased by ¥71 million. Increases in inventories, decreases in contract liabilities and income tax payments were sources of cash outflow. - FY2023-Q3Cash continued to decline, while trade receivables increasedAnnual report
「This was mainly because notes and accounts receivable and contract assets increased by ¥466 million and other current assets by ¥276 million, while cash and deposits decreased by ¥522 million, among other factors.」
At the end of the third quarter, cash and deposits decreased by ¥522 million, while trade receivables and contract assets increased by ¥466 million. The increase in working capital and the decline in cash continued. - FY2023-Q2Operating cash flow turning negative and decline in cash balancesAnnual report
「Cash used in operating activities was ¥327 million, compared with ¥1,232 million provided in the same period of the previous year. This was mainly due to ¥356 million in income taxes paid, a ¥269 million decrease in trade payables and a ¥94 million decrease in accrued consumption taxes, among other factors, but was partly offset by the recognition of ¥345 million in quarterly profit before income taxes and a ¥79 million decrease in trade receivables.」
Operating cash flow changed from an inflow of ¥1,232 million in the same period of the previous year to an outflow of ¥327 million, while cash and cash equivalents also decreased by ¥484 million from the beginning of the period. - FY2023-Q1Cash down, trade receivables and inventories upAnnual report
「This was mainly because notes and accounts receivable and contract assets increased by ¥188 million, merchandise by ¥162 million and other current assets by ¥141 million, while cash and deposits decreased by ¥1,055 million, among other factors.」
At the end of the first quarter, cash and deposits decreased by ¥1,055 million, while trade receivables, contract assets and merchandise increased. The composition of assets and working capital movements changed. - FY2022-Q2Operating cash flow turned positive, but trade receivables increasedAnnual report
「Cash provided by operating activities was ¥1,232 million, compared with ¥373 million used in the same period of the previous year. This was mainly due to the recognition of ¥627 million in quarterly profit before income taxes, a ¥568 million decrease in inventories and a ¥316 million increase in contract liabilities, among other factors, but was partly offset by an increase of ¥566 million in trade receivables, among other factors.」
Operating cash flow changed from an outflow of ¥373 million in the same period of the previous year to an inflow of ¥1,232 million. Decreases in inventories and an increase in contract liabilities contributed, while trade receivables increased by ¥566 million and weighed on cash flow. - FY2022-Q1Trade receivables and contract assets increasedAnnual report
「This was mainly because notes and accounts receivable and contract assets increased by ¥677 million, despite decreases of ¥325 million in merchandise, ¥203 million in work in process and ¥41 million in cash and deposits, among other factors.」
Following the adoption of the revenue recognition accounting standard, notes and accounts receivable and contract assets increased by ¥677 million, while merchandise, work in process and cash and deposits declined. - FY2021-Q3Trade receivables declined, while cash increasedAnnual report
「This was mainly because cash and deposits increased by ¥285 million and other current assets by ¥145 million, while notes and accounts receivable decreased by ¥423 million and investments and other assets by ¥107 million, among other factors.」
At the end of the third quarter, cash and deposits increased, while notes and accounts receivable decreased by ¥423 million. As the quarterly consolidated cash flow statement was not prepared, its direct impact on operating cash flow is not disclosed. - FY2021-Q2Operating cash flow remained negative, while trade receivables increasedAnnual report
「Cash used in operating activities was ¥373 million, compared with ¥436 million used in the same period of the previous year. This was mainly due to an increase of ¥475 million in trade receivables, a decrease of ¥182 million in trade payables and ¥418 million in income taxes paid, among other factors, but was partly offset by the recognition of ¥626 million in quarterly profit before income taxes and a ¥123 million decrease in inventories.」
Operating cash flow was an outflow of ¥373 million. Although the outflow was smaller than in the same period of the previous year, the ¥475 million increase in trade receivables and the decrease in trade payables were sources of cash outflow. - FY2021-Q1Trade receivables and merchandise increased, while cash declinedAnnual report
「This was mainly because notes and accounts receivable increased by ¥143 million, merchandise by ¥286 million and other current assets by ¥174 million, while cash and deposits decreased by ¥826 million and work in process by ¥148 million, among other factors.」
At the end of the first quarter, trade receivables and merchandise increased, while cash and deposits decreased by ¥826 million. As the quarterly consolidated cash flow statement was not prepared, its direct impact on operating cash flow is not disclosed. - FY2020Operating cash flow increased, but trade receivables also increasedAnnual report
「Cash provided by operating activities was ¥829 million, compared with ¥469 million provided in the previous consolidated fiscal year. This was mainly due to the recognition of ¥1,090 million in profit before income taxes for the year, among other factors, but was partly offset by an increase of ¥298 million in trade receivables and ¥260 million in income taxes paid.」
Operating cash flow increased from ¥469 million to ¥829 million, while the ¥298 million increase in trade receivables continued to weigh on cash flow. - FY2020-Q3Trade receivables continued to increaseAnnual report
「Total assets at the end of the third quarter increased by ¥528 million, or 8.4%, from the end of the previous consolidated fiscal year to ¥6,810 million. This was mainly because cash and deposits increased by ¥527 million and notes and accounts receivable increased by ¥645 million, despite decreases of ¥200 million in securities and ¥507 million in investment securities, among other factors.」
Notes and accounts receivable increased by ¥645 million from the end of the previous consolidated fiscal year. As the quarterly consolidated cash flow statement was not prepared in this quarterly report, its direct impact on operating cash flow is not disclosed. - FY2020-Q2Widening Operating Cash Flow Deficit and Increase in Trade ReceivablesAnnual report
「Cash used in operating activities was ¥436 million, compared with ¥170 million used in the same period of the previous year. This was mainly due to an increase of ¥715 million in trade receivables, among other factors.」
Cash used in operating activities increased from ¥170 million in the same period of the previous year to ¥436 million, primarily due to the ¥715 million increase in trade receivables. - FY2019Operating cash flow turned positive, but inventories continued to increaseAnnual report
「Cash provided by operating activities was ¥469 million, compared with ¥74 million used in the previous consolidated fiscal year. This was mainly due to the recognition of ¥874 million in profit before income taxes for the year, among other factors, but was partly offset by an increase of ¥261 million in inventories and ¥189 million in income taxes paid.」
Operating cash flow changed from an outflow of ¥74 million in the previous period to an inflow of ¥469 million. Meanwhile, the ¥261 million increase in inventories continued to weigh on cash flow. - FY2019-Q2First statedAnnual report
「Cash used in operating activities was ¥170 million, compared with ¥371 million used in the same period of the previous year. This was mainly due to an increase of ¥148 million in trade receivables and an increase of ¥247 million in inventories, among other factors.」
Operating activities used ¥170 million of cash during the cumulative second-quarter period, mainly due to increases in trade receivables and inventories.