Improvement in Operating Cash Flow Through Improved Payment Terms
First written in FY2019-Q2. 5 of 7 entries say "Advanced", first in FY2019. Latest entry: FY2026.
No other company in this theme has enough history to compare yet.
- FY2026AdvancedAnnual report
「Funds generated by operating activities amounted to ¥2.999 billion, up 1.8% year on year. This was mainly because funds increased through profit before income taxes of ¥3.469 billion and a ¥742 million decrease in trade receivables, while funds decreased by ¥925 million due to income taxes paid.」
In connection with its management policy prioritising operating cash flow, funds generated by operating activities amounted to ¥2.999 billion, up 1.8% year on year. - FY2025AdvancedAnnual report
「The main factor was an ¥2.202 billion increase in cash and deposits, as the company focused on increasing cash flow from operating activities after adopting “maximising ordinary profit through cash-flow-first management” as its policy.」
The company stated that it had explicitly adopted a management policy prioritising operating cash flow, resulting in an increase in cash and deposits. - FY2021AdvancedAnnual report
「This was because cash and deposits increased by ¥868 million as a result of strategically promoting operating cash flow management, including shortening collection periods for notes and accounts receivable and reducing inventories.」
The company continued operating cash flow management, including shortening collection periods for accounts receivable and reducing inventories, resulting in an increase in cash and deposits and the repayment of borrowings. - FY2020AdvancedAnnual report
「This was because cash and deposits increased by ¥192 million as a result of strategically promoting operating cash flow management, including shortening collection periods for notes and accounts receivable and reducing inventories.」
The company advanced operating cash flow management, including shortening collection periods for accounts receivable and reducing inventories, resulting in an increase in cash and deposits and the repayment of borrowings. - FY2019AdvancedAnnual report
「As a result of procuring merchandise with payment periods in mind to improve operating cash flow, notes payable and accounts payable increased by ¥540 million, and the company proceeded with repaying ¥750 million in short-term borrowings using funds raised through the sale of land.」
Trade payables increased as a result of sourcing products with payment terms in mind, while operating cash flow improved and borrowings were repaid. - FY2019-Q3RestatedAnnual report
「This was primarily because notes payable and accounts payable increased by ¥339 million as a result of cash flow improvement initiatives, while the company proceeded with scheduled repayments of borrowings.」
The company continued to disclose its cash flow improvement initiatives and increases in payment terms and trade payables. - FY2019-Q2First statedAnnual report
「This was primarily because funds increased due to quarterly profit before income taxes of ¥523 million and a ¥390 million increase in trade payables resulting from efforts to improve payment terms.」
The company disclosed that it pursued improved payment terms, leading to an increase in funds from operating activities through an increase in trade payables.