Operating Cash Flow Burden Due to Higher Consumption Tax Receivables
First written in FY2024. 1 of 4 entries say "Materialised", first in 2026-04-14. Latest entry: FY2026-H1.
The whole theme swung hardest in 2022: 38 of 139 companies on the "Worse" side.
32 other companies' latest entry also says "Mitigated".
- FY2026-H1MitigatedAnnual report
「営業活動の結果得られた資金は455,520千円（前年同期は345,324千円の支出）となりました。これは主として、棚卸資産の減少額404,209千円、売上債権の減少額368,227千円及び未収未払消費税等の増減額89,580千円等による資金の増加があった一方、前受金の減少額434,291千円及び法人税等の支払額59,894千円等による資金の減少があったことによるものであります。」
未収消費税等は前年度末の59,064千円から8,732千円へ減少し、営業活動によるキャッシュ・フローも前年同期の支出から455,520千円の収入へ転じた。未収消費税等を含む流動資産要因による資金負担は縮小した。 - 2026-04-14MaterialisedOccurring Fact
「There was also a period during which transactions in these digital devices were temporarily suspended because delays in consumption-tax refunds and other factors made it difficult to secure funds for purchases.」
Lower funding efficiency caused by delays in consumption-tax refunds was described as making it difficult to secure purchasing funds for digital devices and resulting in a temporary suspension of transactions. - FY2025-H1その他流動資産によるCF支出Annual report
「営業活動の結果使用した資金は345,324千円（前年同期は9,392千円の収入）となりました。これは主として、未収消費税等の増加額15,823千円、その他流動資産の増加額290,621千円等によるものであります。」
営業活動によるキャッシュ・フローは前年同期の9,392千円の収入から345,324千円の支出へ転じ、未収消費税等の増加及びその他流動資産の増加が支出要因として記載された。 - FY2024First statedAnnual report
「This was mainly due to decreases of ¥405,498 thousand in trade receivables, ¥535,298 thousand in inventories and ¥57,347 thousand in advances paid, and increases of ¥19,872 thousand in trade payables, ¥1,105,175 thousand in consumption tax receivables and ¥68,520 thousand in other current assets, together with a ¥25,150 thousand decrease in other current liabilities.」
The ¥1,105,175 thousand increase in consumption tax receivables was cited as one factor contributing to cash used in operating activities of ¥93,062 thousand.