Building a Stable Financial Base with a Focus on Cash Flow
First written in FY2016. 13 of 40 entries say "Advanced", first in FY2018-Q2. Latest entry: 2026-08-10.
Ishii Food moved to the "Worse" side of this theme in 2021, 5 years before the typical company in this theme (2026).
The whole theme swung hardest in 2025: 3 of 24 companies on the "Worse" side.
2 other companies' latest entry also says "Restated".
- 2026-08-10RestatedEarnings presentation
「財務の健全性は引き続き健全な水準を維持：純資産は利益積み増し等により約0.8億円増加。自己資本比率は47.9%（前年同期比△0.4pt）と、引き続き安定した財務基盤を確保。」
現預金が減少した一方、純資産の増加と自己資本比率を示し、安定した財務基盤の維持を記載している。 - FY2026AdvancedAnnual report
「Funds provided by operating activities during the consolidated fiscal year amounted to ¥683 million, compared with an increase of ¥117 million in the same period of the previous year.」
Operating cash flow increased from ¥117 million in the same period of the previous year to ¥683 million, indicating an improvement in cash flow performance. - FY2026-H1AdvancedAnnual report
「Funds provided by operating activities amounted to ¥359 million, compared with a decrease of ¥256 million in the same period of the previous year.」
Operating cash flow turned from a decrease of ¥256 million in the same period of the previous year to an increase of ¥359 million, indicating an improvement in cash flow performance. - FY2025WorsenedAnnual report
「Funds provided by operating activities during the consolidated fiscal year amounted to ¥117 million, compared with an increase of ¥1.247 billion in the same period of the previous year.」
Operating cash flow decreased significantly from ¥1.247 billion in the same period of the previous year to ¥117 million, while cash and cash equivalents also decreased by ¥645 million from the end of the previous fiscal year. - FY2025-H1WorsenedAnnual report
「Funds used in operating activities amounted to ¥256 million, compared with an increase of ¥755 million in the same period of the previous year.」
Operating cash flow turned from an increase of ¥755 million in the same period of the previous year to a decrease of ¥256 million, indicating a deterioration in cash flow performance. Cash and cash equivalents also decreased by ¥657 million from the beginning of the period. - FY2024AdvancedAnnual report
「Funds provided by operating activities during the consolidated fiscal year amounted to ¥1.247 billion, compared with an increase of ¥341 million in the same period of the previous year.」
Operating cash flow increased from ¥341 million in the same period of the previous year to ¥1.247 billion, while cash and cash equivalents also increased by ¥513 million from the end of the previous fiscal year. - FY2024-Q3AdvancedAnnual report
「Funds provided by operating activities amounted to ¥842 million, compared with an increase of ¥245 million in the same period of the previous year.」
Operating cash flow for the cumulative third quarter increased from ¥245 million in the same period of the previous year to ¥842 million, while cash and cash equivalents also increased by ¥427 million from the end of the previous fiscal year. - FY2024-Q2AdvancedAnnual report
「Funds provided by operating activities amounted to ¥755 million, compared with a decrease of ¥94 million in the same period of the previous year.」
Operating cash flow for the cumulative second quarter turned from a decrease of ¥94 million in the same period of the previous year to an increase of ¥755 million. Cash and cash equivalents also increased by ¥529 million from the end of the previous fiscal year. - FY2024-Q1Higher Operating Cash Flow and Increased CashAnnual report
「Funds provided by operating activities amounted to ¥319 million, compared with an increase of ¥85 million in the same period of the previous year.」
Operating cash flow increased from ¥85 million in the same period of the previous year to ¥319 million, while cash and cash equivalents also increased by ¥124 million from the end of the previous consolidated fiscal year. - FY2023AdvancedAnnual report
「Funds provided by operating activities during the consolidated fiscal year amounted to ¥341 million, compared with an increase of ¥155 million in the same period of the previous year.」
Operating cash flow increased from ¥155 million in the same period of the previous year to ¥341 million. Meanwhile, cash and cash equivalents amounted to ¥1.944 billion at the end of the period, down ¥78 million from the end of the previous fiscal year. - FY2023-Q3Higher Operating Cash Flow and Increased CashAnnual report
「Funds provided by operating activities amounted to ¥245 million, compared with an increase of ¥223 million in the same period of the previous year.」
Operating cash flow increased from ¥223 million in the same period of the previous year to ¥245 million, while cash and cash equivalents also increased by ¥136 million from the end of the previous consolidated fiscal year. - FY2023-Q2WorsenedAnnual report
「Funds used in operating activities amounted to ¥94 million, compared with a decrease of ¥71 million in the same period of the previous year.」
The decrease in operating cash flow widened from ¥71 million in the same period of the previous year to ¥94 million, while cash and cash equivalents also decreased by ¥362 million from the beginning of the period. - FY2023-Q1Operating cash flow turns positive and cash decreasesAnnual report
「Funds provided by operating activities amounted to ¥85 million, compared with a decrease of ¥9 million in the same period of the previous year.」
Operating cash flow turned from a decrease of ¥9 million in the same period of the previous year to an increase of ¥85 million. Meanwhile, cash and cash equivalents decreased by ¥46 million from the end of the previous consolidated fiscal year. - FY2022Increased operating cash flow and decreased cashAnnual report
「Funds provided by operating activities during the consolidated fiscal year amounted to ¥155 million, compared with an increase of ¥88 million in the same period of the previous year.」
Operating cash flow increased from ¥88 million in the same period of the previous year to ¥155 million, while cash and cash equivalents decreased by ¥556 million from the end of the previous consolidated fiscal year to ¥2.023 billion. - FY2022-Q3Increased operating cash flow and decreased cashAnnual report
「Funds provided by operating activities amounted to ¥223 million, compared with an increase of ¥186 million in the same period of the previous year.」
Operating cash flow increased from ¥186 million in the same period of the previous year to ¥223 million. Meanwhile, cash and cash equivalents decreased by ¥383 million from the end of the previous consolidated fiscal year. - FY2022-Q2WorsenedAnnual report
「Funds used in operating activities amounted to ¥71 million, compared with a decrease of ¥12 million in the same period of the previous year.」
The cash outflow from operating activities widened from ¥12 million in the same period of the previous year to ¥71 million. Cash and cash equivalents also decreased by ¥632 million from the end of the previous consolidated fiscal year. - FY2022-Q1WorsenedAnnual report
「Funds used in operating activities amounted to ¥9 million, compared with an increase of ¥141 million in the same period of the previous year.」
Operating cash flow turned from an increase of ¥141.799 million in the same period of the previous year to a decrease of ¥9.469 million, while cash and cash equivalents at the end of the first quarter decreased by ¥398.717 million from the end of the previous consolidated fiscal year. - FY2021Operating cash flow turns positive and borrowings increaseAnnual report
「Funds provided by operating activities during the consolidated fiscal year amounted to ¥88 million, compared with a decrease of ¥132 million in the same period of the previous year.」
Operating cash flow turned from a decrease of ¥132 million in the same period of the previous year to an increase of ¥88 million. Meanwhile, short-term borrowings increased from ¥560 million at the end of the previous fiscal year to ¥1.76 billion. - FY2021-Q3Improved operating cash flow and increased short-term borrowingsAnnual report
「Funds provided by operating activities amounted to ¥186 million, compared with a decrease of ¥114 million in the same period of the previous year. The main factors were the recognition of a loss before income taxes, depreciation, increases in trade receivables and increases in trade payables.」
Operating cash flow turned from a decrease of ¥114 million in the same period of the previous year to an increase of ¥186 million. Meanwhile, short-term borrowings increased by ¥1.2 billion from the end of the previous consolidated fiscal year, and funds provided by financing activities amounted to ¥131 million. - FY2021-Q2AdvancedAnnual report
「Funds used in operating activities amounted to ¥12 million, compared with a decrease of ¥254 million in the same period of the previous year.」
The decrease in operating cash flow narrowed from ¥254 million in the same period of the previous year to ¥12.392 million, reducing the cash outflow. However, operating activities still used cash. - FY2021-Q1AdvancedAnnual report
「Funds provided by operating activities amounted to ¥141 million, compared with an increase of ¥121 million in the same period of the previous year.」
Operating cash flow increased from ¥121 million in the same period of the previous year to ¥141 million, while cash and cash equivalents at the end of the quarter increased by ¥36 million from the beginning of the period. - FY2020WorsenedAnnual report
「Funds used in operating activities during the consolidated fiscal year amounted to ¥132 million, compared with an increase of ¥288 million in the same period of the previous year.」
Operating cash flow turned from an increase of ¥288 million in the same period of the previous year to a decrease of ¥132 million, indicating a deterioration in cash flow performance. - FY2020-Q3WorsenedAnnual report
「Funds used in operating activities amounted to ¥114 million, compared with an increase of ¥38 million in the same period of the previous year.」
Operating cash flow for the cumulative third quarter turned from an increase of ¥38.619 million in the same period of the previous year to a decrease of ¥114.677 million, indicating a deterioration in cash flow performance. - FY2020-Q2WorsenedAnnual report
「Funds used in operating activities amounted to ¥254 million, compared with a decrease of ¥18 million in the same period of the previous year.」
The decrease in operating cash flow widened from ¥18.486 million in the same period of the previous year to ¥254.47 million. Cash and cash equivalents also decreased by ¥869.92 million from the beginning of the period. - FY2020-Q1Improved operating cash flow and decreased cashAnnual report
「Funds provided by operating activities amounted to ¥121 million, compared with an increase of ¥61 million in the same period of the previous year.」
Operating cash flow increased from ¥61.8 million in the same period of the previous year to ¥121.208 million. However, cash and cash equivalents decreased by ¥405.956 million from the beginning of the period due to repayments of short-term borrowings and dividend payments. - FY2019WorsenedAnnual report
「Funds provided by operating activities during the consolidated fiscal year amounted to ¥288 million, compared with an increase of ¥829 million in the same period of the previous year.」
Operating cash flow decreased from ¥829 million in the same period of the previous year to ¥288 million, indicating a deterioration in cash flow performance. - FY2019-Q3WorsenedAnnual report
「Funds provided by operating activities amounted to ¥38 million, compared with an increase of ¥353 million in the same period of the previous year.」
Operating cash flow for the cumulative third quarter decreased significantly from ¥353 million in the same period of the previous year to ¥38 million. - FY2019-Q2WorsenedAnnual report
「Funds used in operating activities amounted to ¥18 million, compared with an increase of ¥350 million in the same period of the previous year.」
Operating cash flow turned from an increase of ¥350 million in the same period of the previous year to a decrease of ¥18.486 million, indicating a deterioration in cash flow performance. - FY2019-Q1Decrease in Operating Cash FlowAnnual report
「Funds provided by operating activities amounted to ¥61 million, compared with an increase of ¥134 million in the same period of the previous year.」
Operating cash flow decreased from ¥134 million in the same period of the previous year to ¥61 million. There was no material change to the sound financial policy of not relying on borrowings. - FY2018AdvancedAnnual report
「Funds provided by operating activities during the consolidated fiscal year amounted to ¥829 million, compared with an increase of ¥367 million in the same period of the previous year.」
Operating cash flow increased from ¥367 million in the same period of the previous year to ¥829 million, demonstrating results consistent with the policy of prioritizing cash flow. - FY2018-Q3AdvancedAnnual report
「Funds provided by operating activities amounted to ¥353 million, compared with an increase of ¥179 million in the same period of the previous year.」
Cash flow from operating activities increased from ¥179 million in the same period of the previous year to ¥353 million. - FY2018-Q2AdvancedAnnual report
「Funds provided by operating activities amounted to ¥350 million, compared with a decrease of ¥144 million in the same period of the previous year.」
Operating cash flow turned from a decrease of ¥144 million in the same period of the previous year to an increase of ¥350 million, while cash and cash equivalents increased by ¥250 million from the end of the previous fiscal year. - FY2018-Q1RestatedAnnual report
「In terms of finances, the basic management policy is to become a food company capable of sustainable growth by pursuing sound management without relying on borrowings.」
The company has reconfirmed sound financial management without relying on borrowings as its basic policy for sustainable growth. - FY2017RestatedAnnual report
「Regardless of whether investments are in new or existing fields, we will balance investment and results and manage the business with a focus on cash flow.」
The company has reiterated balancing investment and results and prioritizing cash flow as policies aimed at establishing a stable financial base. - FY2017-Q3RestatedAnnual report
「In terms of finances, the basic management policy is to become a food company capable of sustainable growth by pursuing sound management without relying on borrowings.」
The company has reiterated sound financial management without relying on borrowings as its basic management policy. - FY2017-Q2RestatedAnnual report
「In terms of finances, the basic management policy is to become a food company capable of sustainable growth by pursuing sound management without relying on borrowings.」
The company has reaffirmed sound financial management without relying on borrowings as its basic policy. - FY2017-Q1RestatedAnnual report
「From a financial perspective, we will pursue prudent management that does not rely on borrowings.」
In addition to prioritising cash flow and stabilising the financial base, the company is continuing its financial policy of pursuing prudent management that does not rely on borrowings. - FY2016First statedAnnual report
「Regardless of whether investments are in new or existing fields, we will balance investment and results and manage the business with a focus on cash flow.」
The company uses the balance between investment and results and cash flow as criteria for stabilising its financial base.