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Seihyo (2872) · FactSignificant increase in short-term borrowings

Increase in Liabilities Centered on Short-Term Borrowings

First written in FY2017-Q1. 2 of 39 entries say "Restated". Latest entry: 2026-10-14.

39entries
11years
2from disclosures
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How it moved
ProgressHeldSoftenedWorseOtherFY2017-Q1 – 2026-10-142016: 220162017: 420172018: 320182019: 420192020: 420202021: 420212022: 420222023: 420232024: 420242025: 220252026: 42026
Same theme, other companies
Changes in Liability BalancesA theme 53 companies write about · 3 as a headwind · 9 as a tailwind

The whole theme swung hardest in 2018: 4 of 29 companies on the "Worse" side.

35 other companies' latest entry also says "Other".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 53 companies compared. The sentences above are computed from all 53.
Full recordFilings, disclosures and news, newest first
  1. 2026-10-14OtherEarnings

    「This was mainly attributable to a ¥66 million increase in accounts payable, a ¥750 million increase in short-term borrowings and a ¥53 million decrease in long-term borrowings.」

    Short-term borrowings increased by ¥750 million from the end of the previous fiscal year and were the main reason for the increase in liabilities.
  2. FY2027-H1Significant increase in short-term borrowingsAnnual report

    「Liabilities at the end of the interim accounting period increased by ¥868 million from the end of the previous fiscal year to ¥3,356 million. This was mainly attributable to increases of ¥66 million in accounts payable and ¥750 million in short-term borrowings, partly offset by a ¥53 million decrease in long-term borrowings.」

    Total liabilities increased by ¥868 million to ¥3,356 million, while short-term borrowings increased by ¥750 million to ¥1,200 million.
  3. 2026-07-14OtherEarnings

    「This was mainly attributable to a ¥53 million increase in accounts payable, an ¥800 million increase in short-term borrowings and a ¥77 million increase in other accounts payable.」

    Short-term borrowings increased by ¥800 million from the end of the previous fiscal year and were the main reason for the increase in liabilities.
  4. FY2026Decrease in short-term borrowings accompanied by increases in long-term borrowings and asset retirement obligationsAnnual report

    「Liabilities at the end of the fiscal year increased by ¥594 million from the end of the previous fiscal year to ¥2,488 million. This was mainly due to a decrease of ¥400 million in short-term borrowings, an increase of ¥100 million in current portion of long-term borrowings, an increase of ¥369 million in long-term borrowings, and an increase of ¥223 million in asset retirement obligations.」

    Total liabilities increased by ¥594 million. Although short-term borrowings decreased by ¥400 million, liabilities stood at ¥2,488 million due to increases in long-term borrowings and other items.
  5. FY2026-H1Liabilities and short-term borrowings increased during the interim periodAnnual report

    「Liabilities at the end of the interim accounting period increased by ¥404 million from the end of the previous fiscal year to ¥2,298 million. This was mainly due to an increase of ¥200 million in short-term borrowings, an increase of ¥37 million in other accounts payable, an increase of ¥65 million in accrued corporate income tax, and an increase of ¥50 million in accrued consumption tax and other items.」

    Liabilities increased by ¥404 million from the end of the previous fiscal year, while short-term borrowings increased by ¥200 million to ¥1,050 million.
  6. FY2025Liabilities and short-term borrowings increased following the issuance of bondsAnnual report

    「Liabilities at the end of the fiscal year increased by ¥252 million from the end of the previous fiscal year to ¥1,893 million. This was mainly due to an increase of ¥115 million in short-term borrowings, an increase of ¥100 million in bonds, and an increase of ¥44 million in lease obligations.」

    Liabilities increased by ¥252 million from the end of the previous fiscal year, mainly due to increases of ¥115 million in short-term borrowings, ¥100 million in bonds, and ¥44 million in lease obligations.
  7. FY2025-H1Liabilities and short-term borrowings increased significantlyAnnual report

    「Liabilities at the end of the interim accounting period increased by ¥608 million from the end of the previous fiscal year to ¥2,249 million. This was mainly due to an increase of ¥56 million in accounts payable, an increase of ¥360 million in short-term borrowings, and an increase of ¥116 million in other accounts payable.」

    Liabilities increased by ¥608 million from the end of the previous fiscal year, while short-term borrowings increased by ¥360 million to ¥1,095 million.
  8. FY2025-Q1Short-term borrowings and liabilities increasedAnnual report

    「Liabilities at the end of the first quarter increased by ¥444 million from the end of the previous fiscal year to ¥2,085 million. This was mainly due to an increase of ¥370 million in short-term borrowings, an increase of ¥72 million in other accounts payable, a decrease of ¥25 million in accrued consumption tax and other items, and an increase of ¥17 million in provision for bonuses.」

    Liabilities increased by ¥444 million from the end of the previous fiscal year, while short-term borrowings increased by ¥370 million to ¥1,105 million.
  9. FY2024Liabilities and short-term borrowings increased at the fiscal year-endAnnual report

    「Liabilities at the end of the fiscal year increased by ¥263 million from the end of the previous fiscal year to ¥1,641 million. This was mainly due to a decrease of ¥83 million in accounts payable and an increase of ¥335 million in short-term borrowings.」

    Liabilities, which had decreased at the end of the previous fiscal year, increased by ¥263 million, while short-term borrowings increased by ¥335 million.
  10. FY2024-Q3Liabilities and short-term borrowings decreasedAnnual report

    「Liabilities at the end of the third quarter decreased by ¥265 million from the end of the previous fiscal year to ¥1,111 million. This was mainly due to a decrease of ¥224 million in accounts payable and a decrease of ¥100 million in short-term borrowings.」

    Total liabilities decreased by ¥265 million from the end of the previous fiscal year, while short-term borrowings also decreased by ¥100 million. The ¥224 million decrease in accounts payable was also cited as a primary factor.
  11. FY2024-Q2Short-term borrowings and liabilities increasedAnnual report

    「Liabilities at the end of the second quarter increased by ¥205 million from the end of the previous fiscal year to ¥1,582 million. This was mainly due to a decrease of ¥44 million in accounts payable, an increase of ¥100 million in short-term borrowings, and an increase of ¥58 million in other accounts payable.」

    Liabilities increased by ¥205 million from the end of the previous fiscal year, while short-term borrowings also increased by ¥100 million to ¥500 million.
  12. FY2024-Q1Liabilities and short-term borrowings increasedAnnual report

    「Liabilities at the end of the first quarter increased by ¥304 million from the end of the previous fiscal year to ¥1,681 million. This was mainly due to a decrease of ¥74 million in accounts payable, an increase of ¥300 million in short-term borrowings, and an increase of ¥55 million in other accounts payable.」

    Total liabilities increased by ¥304 million from the end of the previous fiscal year, while short-term borrowings also increased by ¥300 million to ¥700 million.
  13. FY2023Total liabilities and short-term borrowings increasedAnnual report

    「Liabilities at the end of the fiscal year increased by ¥384 million from the end of the previous fiscal year to ¥1,377 million. This was mainly due to an increase of ¥268 million in accounts payable and an increase of ¥60 million in short-term borrowings.」

    Total liabilities increased by ¥384 million from the end of the previous fiscal year, mainly due to increases of ¥268 million in accounts payable and ¥60 million in short-term borrowings.
  14. FY2023-Q3Total liabilities increased while short-term borrowings decreasedAnnual report

    「Liabilities at the end of the third quarter increased by ¥139 million from the end of the previous fiscal year to ¥1,132 million. This was mainly due to an increase of ¥199 million in accounts payable and a decrease of ¥140 million in short-term borrowings.」

    Total liabilities increased by ¥139 million from the end of the previous fiscal year, while short-term borrowings decreased by ¥140 million. Accounts payable increased by ¥199 million.
  15. FY2023-Q2Liabilities and short-term borrowings increasedAnnual report

    「Liabilities at the end of the second quarter increased by ¥555 million from the end of the previous fiscal year to ¥1,548 million. This was mainly due to an increase of ¥219 million in accounts payable and an increase of ¥220 million in short-term borrowings.」

    Liabilities increased by ¥555 million from the end of the previous fiscal year, while short-term borrowings also increased by ¥220 million.
  16. FY2023-Q1Liabilities and short-term borrowings increasedAnnual report

    「Liabilities at the end of the first quarter increased by ¥625 million from the end of the previous fiscal year to ¥1,618 million. This was mainly due to an increase of ¥151 million in accounts payable and an increase of ¥370 million in short-term borrowings.」

    Liabilities increased by ¥625 million from the end of the previous fiscal year, while short-term borrowings also increased by ¥370 million.
  17. FY2022Liabilities decreased while short-term borrowings increased slightlyAnnual report

    「Liabilities at the end of the fiscal year decreased by ¥23 million from the end of the previous fiscal year to ¥992 million. This was mainly due to a decrease of ¥40 million in accounts payable, a decrease of ¥37 million in accrued consumption tax, and an increase of ¥38 million in lease obligations.」

    Total liabilities decreased by ¥23 million from the end of the previous fiscal year. The statement of cash flows shows a net increase of ¥10 million in short-term borrowings, so total liabilities decreased while short-term borrowings increased slightly.
  18. FY2022-Q3Liabilities and short-term borrowings decreasedAnnual report

    「Liabilities at the end of the third quarter decreased by ¥10 million from the end of the previous fiscal year to ¥1,006 million. This was mainly due to an increase of ¥76 million in accounts payable, a decrease of ¥90 million in short-term borrowings, a decrease of ¥23 million in accrued consumption tax and other items, and an increase of ¥23 million in provision for bonuses.」

    Liabilities decreased by ¥10 million from the end of the previous fiscal year, while short-term borrowings also decreased by ¥90 million.
  19. FY2022-Q2Liabilities and short-term borrowings increasedAnnual report

    「Liabilities at the end of the second quarter increased by ¥481 million from the end of the previous fiscal year to ¥1,497 million. This was mainly due to an increase of ¥57 million in accounts payable, an increase of ¥370 million in short-term borrowings, and an increase of ¥29 million in accounts payable and other liabilities.」

    Liabilities increased by ¥481 million from the end of the previous fiscal year, while short-term borrowings also increased by ¥370 million to ¥700 million.
  20. FY2022-Q1Short-term borrowings and liabilities increased significantlyAnnual report

    「Liabilities at the end of the first quarter increased by ¥535 million from the end of the previous fiscal year to ¥1,551 million. This was mainly due to an increase of ¥118 million in accounts payable and an increase of ¥400 million in short-term borrowings.」

    Liabilities increased by ¥535 million from the end of the previous fiscal year, while short-term borrowings also increased by ¥400 million to ¥730 million.
  21. FY2021Liabilities and short-term borrowings decreased significantly at the fiscal year-endAnnual report

    「Liabilities at the end of the fiscal year decreased by ¥379 million from the end of the previous fiscal year to ¥1,016 million. This was mainly due to an increase of ¥57 million in accounts payable, a decrease of ¥410 million in short-term borrowings, and an increase of ¥37 million in accrued consumption tax and other items.」

    Liabilities decreased at the fiscal year-end as they had at the end of the third quarter, while short-term borrowings decreased by ¥410 million.
  22. FY2021-Q3Liabilities and short-term borrowings decreased significantlyAnnual report

    「At the end of the third quarter accounting period, liabilities decreased by ¥435 million from the end of the previous fiscal year to ¥959 million. This was mainly due to decreases of ¥440 million in short-term borrowings and ¥37 million in other payables, partly offset by a ¥40 million increase in consumption taxes payable, among other factors.」

    Total liabilities decreased by ¥435 million, while short-term borrowings also decreased by ¥440 million to ¥300 million.
  23. FY2021-Q2Liabilities and short-term borrowings increasedAnnual report

    「At the end of the second quarter accounting period, liabilities increased by ¥228 million from the end of the previous fiscal year to ¥1,623 million. This was mainly due to increases of ¥83 million in accounts payable, ¥100 million in short-term borrowings and ¥39 million in consumption taxes payable, among other factors.」

    Liabilities increased by ¥228 million from the end of the previous fiscal year, while short-term borrowings also increased by ¥100 million to ¥840 million.
  24. FY2021-Q1Liabilities and short-term borrowings increasedAnnual report

    「At the end of the first quarter accounting period, liabilities increased by ¥312 million from the end of the previous fiscal year to ¥1,708 million. This was mainly due to increases of ¥106 million in accounts payable and ¥210 million in short-term borrowings, among other factors.」

    Liabilities increased by ¥312 million from the end of the previous fiscal year, while short-term borrowings also increased by ¥210 million to ¥950 million.
  25. FY2020Liabilities and short-term borrowings increasedAnnual report

    「At the end of the fiscal year, liabilities increased by ¥314 million from the end of the previous fiscal year to ¥1,395 million. This was mainly due to increases of ¥120 million in lease liabilities and ¥290 million in short-term borrowings, partly offset by decreases of ¥87 million in accounts payable, ¥13 million in income taxes payable and ¥24 million in consumption taxes payable, among other factors.」

    Liabilities at the fiscal year-end increased by ¥314 million, while short-term borrowings increased by ¥290 million.
  26. FY2020-Q3Liabilities increased slightly while short-term borrowings decreasedAnnual report

    「At the end of the third quarter accounting period, liabilities increased by ¥10 million from the end of the previous fiscal year to ¥1,092 million. This was mainly due to increases of ¥24 million in accounts payable and ¥19 million in other payables, partly offset by a ¥10 million decrease in short-term borrowings, among other factors.」

    Total liabilities increased slightly by ¥10 million from the end of the previous fiscal year, while short-term borrowings decreased by ¥10 million.
  27. FY2020-Q2Short-term borrowings and liabilities increasedAnnual report

    「At the end of the second quarter accounting period, liabilities increased by ¥416 million from the end of the previous fiscal year to ¥1,497 million. This was mainly due to increases of ¥120 million in accounts payable, ¥250 million in short-term borrowings and ¥40 million in other payables, among other factors.」

    Total liabilities increased by ¥416 million from the end of the previous fiscal year, while short-term borrowings also increased by ¥250 million to ¥700 million.
  28. FY2020-Q1Short-term borrowings and liabilities increased againAnnual report

    「At the end of the first quarter accounting period, liabilities increased by ¥418 million from the end of the previous fiscal year to ¥1,500 million. This was mainly due to increases of ¥56 million in accounts payable and ¥350 million in short-term borrowings, among other factors.」

    Total liabilities increased by ¥418 million from the end of the previous fiscal year, while short-term borrowings also increased by ¥350 million to ¥800 million.
  29. FY2019Net decrease in short-term borrowingsAnnual report

    「At the end of the fiscal year, liabilities increased by ¥31 million from the end of the previous fiscal year to ¥1,090 million. This was mainly due to increases of ¥18 million in accounts payable, ¥13 million in income taxes payable and ¥11 million in provision for bonuses, partly offset by a ¥30 million decrease in short-term borrowings, among other factors.」

    Total liabilities increased by ¥31 million, while short-term borrowings decreased by ¥30 million.
  30. FY2019-Q3Liabilities and short-term borrowings decreasedAnnual report

    「Liabilities decreased by ¥36 million from the end of the previous fiscal year to ¥1,021 million. This was mainly due to a ¥170 million decrease in short-term borrowings, together with increases of ¥69 million in accounts payable and ¥37 million in consumption taxes payable, among other factors.」

    Total liabilities decreased by ¥36 million from the end of the previous fiscal year, while short-term borrowings also decreased by ¥170 million.
  31. FY2019-Q2Short-term borrowings and liabilities increasedAnnual report

    「Liabilities increased by ¥442 million from the end of the previous fiscal year to ¥1,500 million. This was mainly due to increases of ¥135 million in accounts payable and ¥210 million in short-term borrowings, among other factors.」

    Total liabilities increased by ¥442 million from the end of the previous fiscal year, while short-term borrowings also increased by ¥210 million to ¥690 million.
  32. FY2019-Q1Significant increase in short-term borrowingsAnnual report

    「Liabilities increased by ¥423 million from the end of the previous fiscal year to ¥1,482 million. This was mainly due to increases of ¥90 million in accounts payable and ¥300 million in short-term borrowings, among other factors.」

    Liabilities increased by ¥423 million from the end of the previous fiscal year, while short-term borrowings also increased by ¥300 million to ¥780 million.
  33. FY2018-Q3Liabilities and short-term borrowings increased slightlyAnnual report

    「Liabilities increased by ¥4 million from the end of the previous fiscal year to ¥949 million. This was mainly due to decreases of ¥32 million in accounts payable, together with increases of ¥20 million in short-term borrowings and ¥20 million in other payables, among other factors.」

    Total liabilities increased by ¥4 million from the end of the previous fiscal year, while short-term borrowings increased by ¥20 million.
  34. FY2018-Q2Total liabilities increased furtherAnnual report

    「Liabilities increased by ¥455 million from the end of the previous fiscal year to ¥1,401 million. This was mainly due to increases of ¥162 million in accounts payable, ¥220 million in short-term borrowings and ¥37 million in other payables, among other factors.」

    Total liabilities increased by ¥455 million from the end of the previous fiscal year, while short-term borrowings also increased by ¥220 million to ¥550 million.
  35. FY2018-Q1Liabilities and short-term borrowings increased againAnnual report

    「Liabilities increased by ¥357 million from the end of the previous fiscal year to ¥1,302 million. This was mainly due to increases of ¥86 million in accounts payable, ¥220 million in short-term borrowings and ¥27 million in other payables, among other factors.」

    Liabilities, which had increased slightly at the fiscal year-end, rose by ¥357 million in the first quarter, while short-term borrowings also increased by ¥220 million to ¥550 million.
  36. FY2017RestatedAnnual report

    「Liabilities increased by ¥3 million from the end of the previous fiscal year to ¥945 million. This was mainly due to an increase of ¥62 million in accounts payable and ¥50 million in lease liabilities, despite a ¥120 million decrease in short-term borrowings, among other factors.」

    Short-term borrowings decreased by ¥120 million over the year, while total liabilities increased slightly due to increases in accounts payable and lease liabilities.
  37. FY2017-Q3Liabilities and short-term borrowings turned lowerAnnual report

    「Liabilities decreased by ¥74 million from the end of the previous fiscal year to ¥867 million. This was mainly due to increases of ¥33 million in accounts payable and ¥57 million in lease liabilities, together with a ¥200 million decrease in short-term borrowings, among other factors.」

    Liabilities, which had increased through the previous quarter, decreased from the end of the previous fiscal year in the current quarter, while short-term borrowings also decreased by ¥200 million.
  38. FY2017-Q2RestatedAnnual report

    「Liabilities increased by ¥486 million from the end of the previous fiscal year to ¥1,428 million. This was mainly due to increases of ¥190 million in accounts payable, ¥180 million in short-term borrowings, ¥25 million in other payables and ¥64 million in lease liabilities, among other factors.」

    Liabilities remained higher than at the end of the previous fiscal year at the end of the second quarter, while short-term borrowings increased to ¥630 million.
  39. FY2017-Q1First statedAnnual report

    「Liabilities increased by ¥494 million from the end of the previous fiscal year to ¥1,436 million. This was mainly due to increases of ¥170 million in accounts payable, ¥200 million in short-term borrowings, ¥33 million in other payables and ¥71 million in lease liabilities, among other factors.」

    Reports the increase in liabilities at the quarter-end and identifies short-term borrowings, accounts payable and lease liabilities as the principal drivers.
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Increase in Liabilities Centered on Short-Term Borrowings | SEIHYO CO.,LTD. (2872) | Komori