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Toho Acetylene (4093) · FactCash declined due to higher investment spending, despite higher operating cash flow

Operating Cash Flow Generation and Increase in Cash and Cash Equivalents

First written in FY2018-Q2. 5 of 27 entries say "Advanced", first in FY2019. Latest entry: FY2026.

27entries
10years
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How it moved
ProgressHeldSoftenedWorseOtherFY2018-Q2 – FY2019-Q3OtherFY2020-Q1 – FY2020OtherFY2023-Q1 – FY2024-Q3OtherFY2025-H1 – FY20262017: 12018: 320182019: 420192020: 320202021: 320212022: 420222023: 420232024: 320242025: 120252026: 12026
Same theme, other companies
Operating Cash Flow Improvement through Lower Trade Receivables and Sustained ProfitabilityA theme 33 companies write about · 0 as a headwind · 33 as a tailwind

The whole theme swung hardest in 2022: 5 of 28 companies on the "Worse" side.

12 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 33 companies compared. The sentences above are computed from all 33.
Full recordFilings, disclosures and news, newest first
  1. FY2026Cash declined due to higher investment spending, despite higher operating cash flowAnnual report

    「Cash provided by operating activities was ¥2,399 million, cash used in investing activities was ¥1,704 million, and cash used in financing activities was ¥746 million, resulting in a decrease in cash and cash equivalents.」

    Cash flows from operating activities increased 7.5%, while investment expenditures increased 71.5% due to the acquisition of property, plant and equipment, including hydrogen-generation equipment, resulting in a 0.5% decrease in cash and cash equivalents.
  2. FY2026-H1Cash declined and operating cash flow also decreased due to higher investment expendituresAnnual report

    「Cash and cash equivalents (hereinafter, “funds”) at the end of the interim consolidated accounting period were ¥8,584 million, a decrease of ¥910 million (9.6%) from the end of the previous consolidated fiscal year. Cash provided by operating activities was ¥737 million, cash used in investing activities was ¥1,312 million, and cash used in financing activities was ¥336 million, resulting in a decrease in cash and cash equivalents. Cash flows from operating activities decreased by ¥438 million (37.3%) from the previous interim consolidated accounting period.」

    Cash and cash equivalents decreased 9.6% due to higher investment expenditures than in the previous interim period, reversing the increase in cash recorded in that period. Operating cash flow also decreased 37.3%.
  3. FY2025-H1Lower Operating Cash Flow Despite Higher Cash BalanceAnnual report

    「Cash and cash equivalents at the end of the interim consolidated accounting period were ¥9,290 million, an increase of ¥302 million (3.4%) from the end of the previous consolidated fiscal year. Cash provided by operating activities was ¥1,176 million, cash used in investing activities was ¥409 million, and cash used in financing activities was ¥464 million, resulting in an increase in cash and cash equivalents. Cash flows from operating activities decreased by ¥84 million (6.7%) from the previous interim consolidated accounting period.」

    Cash and cash equivalents increased 3.4% from the end of the previous fiscal year, while cash flows from operating activities decreased 6.7% year on year.
  4. FY2024AdvancedAnnual report

    「Cash provided by operating activities was ¥2,406 million, cash used in investing activities was ¥1,463 million, and cash used in financing activities was ¥492 million, resulting in an increase in cash and cash equivalents. Cash flows from operating activities increased by ¥1,301 million (117.7%) from the previous consolidated fiscal year.」

    Cash flows from operating activities were ¥2,406 million, up 117.7% year on year. Cash and cash equivalents also increased 5.3% from the end of the previous fiscal year to ¥8,987 million.
  5. FY2024-Q3Further decrease in cash balanceAnnual report

    「Cash and deposits 8,537,503 7,894,776」

    Cash and deposits decreased from ¥8,537 million at the end of the previous consolidated fiscal year to ¥7,894 million at the end of the third quarter. The quarterly consolidated statement of cash flows for the cumulative third-quarter period has not been prepared.
  6. FY2024-Q2Cash declined, but operating cash flow increasedAnnual report

    「Cash and cash equivalents (hereinafter, “funds”) for the cumulative second-quarter period were ¥8,284 million, a decrease of ¥252 million (3.0%) from the end of the previous consolidated fiscal year. Cash provided by operating activities was ¥1,260 million, cash used in investing activities was ¥1,018 million, and cash used in financing activities was ¥495 million, resulting in a decrease in cash and cash equivalents. Cash flows from operating activities increased by ¥672 million (114.4%) from the same quarter of the previous year, mainly because collections of trade receivables and other items associated with increased sales increased.」

    Cash decreased 3.0% due to investment expenditures, including purchases of investment securities, and financing expenditures, while cash flows from operating activities increased 114.4% year on year.
  7. FY2024-Q1Cash and deposits turned to a declineAnnual report

    「Cash and deposits 8,537,503 8,492,360」

    Cash and deposits decreased by ¥45,143 thousand, from ¥8,537,503 thousand at the end of the previous fiscal year to ¥8,492,360 thousand. The consolidated statement of cash flows for the first quarter has not been prepared.
  8. FY2023Lower Operating Cash Flow Despite Higher Cash BalanceAnnual report

    「Cash provided by operating activities was ¥1,105 million, cash used in investing activities was ¥443 million, and cash used in financing activities was ¥454 million, resulting in an increase in cash and cash equivalents.」

    Cash flows from operating activities decreased 37.9% year on year to ¥1,105 million, but cash and cash equivalents increased 2.5% from the end of the previous fiscal year to ¥8,537 million.
  9. FY2023-Q3Cash balance turned lowerAnnual report

    「Cash and deposits 8,329,442 8,260,596」

    Cash and deposits decreased by ¥68,846 thousand, from ¥8,329,442 thousand at the end of the previous fiscal year to ¥8,260,596 thousand. The quarterly consolidated statement of cash flows for the cumulative third-quarter period has not been prepared.
  10. FY2023-Q2Slight increase in cash, but operating cash flow declinedAnnual report

    「Cash and cash equivalents (hereinafter, “funds”) for the cumulative second-quarter period were ¥8,347 million, an increase of ¥17 million (0.2%) from the end of the previous consolidated fiscal year. Cash provided by operating activities was ¥588 million, cash used in investing activities was ¥250 million, and cash used in financing activities was ¥320 million, resulting in an increase in cash and cash equivalents. Cash flows from operating activities decreased by ¥626 million (51.6%) from the same quarter of the previous year, mainly because collections of trade receivables and other items associated with increased sales declined and payments of corporate income taxes and other taxes increased.」

    Cash and cash equivalents increased 0.2% from the end of the previous fiscal year, while cash flows from operating activities were ¥588 million, down 51.6% year on year.
  11. FY2023-Q1Increase in Cash and DepositsAnnual report

    「Cash and deposits 8,329,442 8,383,902」

    Cash and deposits increased by approximately ¥54 million, from ¥8,329 million at the end of the previous fiscal year to ¥8,383 million at the end of the first quarter. The consolidated statement of cash flows for the first quarter has not been prepared.
  12. FY2022AdvancedAnnual report

    「Cash provided by operating activities was ¥1,781 million, cash used in investing activities was ¥684 million, and cash used in financing activities was ¥630 million, resulting in an increase in cash and cash equivalents.」

    Cash flows from operating activities were ¥1,781 million, an increase of ¥570 million, or 47.1%, from ¥1,210 million in the previous fiscal year. Cash and cash equivalents also increased by 5.9% from the end of the previous fiscal year.
  13. FY2022-Q3RestatedAnnual report

    「Cash and deposits increased (¥121 million) due mainly to an increase in contract assets resulting from a change in the method of recognizing revenue from construction contracts in the ice-making equipment-related business, and higher sales resulting from increased import prices for liquefied petroleum gas and petroleum products in the gas-related business.」

    Cash and deposits at the end of the third quarter increased by ¥121 million from the end of the previous fiscal year. However, the quarterly consolidated statement of cash flows for the cumulative third-quarter period has not been prepared.
  14. FY2022-Q2AdvancedAnnual report

    「Cash provided by operating activities was ¥1,214 million, cash used in investing activities was ¥259 million, and cash used in financing activities was ¥345 million, resulting in an increase in cash and cash equivalents.」

    Cash flows from operating activities were ¥1,214 million, up 15.6% year on year. Cash and cash equivalents also increased by ¥609 million, or 7.8%, from the end of the previous fiscal year.
  15. FY2022-Q1RestatedAnnual report

    「Cash and deposits increased (¥163 million), and contract assets increased due to a change in the method of recognizing revenue from construction contracts in the ice-making equipment-related business.」

    Cash and deposits at the end of the first quarter increased by ¥163 million from the end of the previous fiscal year. The quarterly consolidated statement of cash flows for the cumulative first-quarter period has not been prepared.
  16. FY2021-Q3Cash and deposits increased; quarterly cash flow statement not preparedAnnual report

    「Cash and deposits 7,745,481 8,137,146」

    Cash and deposits increased from ¥7,745 million at the end of the previous consolidated fiscal year to ¥8,137 million at the end of the third quarter, an increase of ¥391 million. The quarterly consolidated statement of cash flows for the cumulative third-quarter period has not been prepared.
  17. FY2021-Q2AdvancedAnnual report

    「Cash provided by operating activities was ¥1,050 million, cash used in investing activities was ¥165 million, and cash used in financing activities was ¥100 million, resulting in an increase in cash and cash equivalents.」

    Net cash provided by operating activities was ¥1,050 million, an increase of ¥180 million (20.7%) year on year. Cash and cash equivalents also increased ¥785 million (10.2%) from the end of the previous consolidated fiscal year, improving from the previous year's “cash increased, but operating cash flow declined”.
  18. FY2020Cash increased, but operating cash flow declinedAnnual report

    「Cash provided by operating activities was ¥1,571 million, cash used in investing activities was ¥543 million, and cash used in financing activities was ¥871 million, resulting in an increase in cash and cash equivalents. …This was a decrease of ¥1,734 million (52.5%) from the previous consolidated fiscal year.」

    Cash and cash equivalents increased ¥155 million from the end of the previous fiscal year, but net cash provided by operating activities was ¥1,571 million, down 52.5%.
  19. FY2020-Q3Cash and deposits increased; quarterly cash flow statement not preparedAnnual report

    「Cash and deposits 7,590,577 7,716,581」

    Cash and deposits increased ¥126 million, from ¥7,590 million at the end of the previous consolidated fiscal year to ¥7,716 million at the end of the third quarter. The quarterly consolidated cash flow statement for the cumulative third quarter was not prepared.
  20. FY2020-Q2Cash increased, but cash provided by operating activities declinedAnnual report

    「Cash and cash equivalents for the cumulative second quarter were ¥7,990 million, an increase of ¥416 million (5.5%) from the end of the previous consolidated fiscal year. Cash provided by operating activities was ¥870 million, cash used in investing activities was ¥186 million, and cash used in financing activities was ¥268 million.」

    Cash and cash equivalents increased 5.5% from the end of the previous fiscal year, while net cash provided by operating activities was ¥870 million, down 53.0% year on year.
  21. FY2020-Q1Cash balance declined; quarterly cash flow statement not preparedAnnual report

    「Cash and deposits 7,590,577 7,480,589」

    Cash and deposits decreased ¥109 million, from ¥7,590 million at the end of the previous consolidated fiscal year to ¥7,480 million at the end of the first quarter. The quarterly consolidated cash flow statement for the first quarter was not prepared.
  22. FY2019AdvancedAnnual report

    「Cash and cash equivalents (hereinafter, “funds”) at the end of the consolidated fiscal year were ¥7,574 million, an increase of ¥2,041 million (36.9%) from the end of the previous consolidated fiscal year. Cash provided by operating activities was ¥3,305 million, cash used in investing activities was ¥533 million, and cash used in financing activities was ¥729 million, resulting in an increase in cash and cash equivalents.」

    Net cash provided by operating activities was ¥3,305 million, and cash and cash equivalents increased 36.9% from the end of the previous fiscal year.
  23. FY2019-Q3Continued Increase in Cash and DepositsAnnual report

    「Cash and deposits 5,548,822 7,309,732」

    Cash and deposits increased ¥1,761 million, from ¥5,548 million at the end of the previous consolidated fiscal year to ¥7,309 million at the end of the third quarter. The quarterly consolidated cash flow statement for the cumulative third quarter was not prepared.
  24. FY2019-Q2Cash continued to increase, but cash provided by operating activities declinedAnnual report

    「Cash and cash equivalents (hereinafter, “funds”) for the cumulative second quarter were ¥6,765 million, an increase of ¥1,232 million (22.3%) from the end of the previous consolidated fiscal year. Cash provided by operating activities was ¥1,854 million, cash used in investing activities was ¥205 million, and cash used in financing activities was ¥416 million.」

    Cash and cash equivalents continued to increase, rising 22.3% from the end of the previous fiscal year. Meanwhile, net cash provided by operating activities was ¥1,854 million, down 11.0% year on year.
  25. FY2019-Q1Continued increase in cash and depositsAnnual report

    「Cash and deposits 5,548,822 6,018,398」

    Cash and deposits increased ¥469 million, from ¥5,548 million at the end of the previous consolidated fiscal year to ¥6,018 million at the end of this quarter.
  26. FY2018-Q3Continued increase in cashAnnual report

    「The main factors were decreases in notes and accounts receivable (¥320 million) and electronically recorded monetary claims (¥1,078 million), as well as increases in cash and deposits (¥549 million), merchandise and finished goods (¥840 million), and investment securities (¥207 million), among others.」

    Cash and deposits at the end of the third quarter increased ¥549 million from the end of the previous consolidated fiscal year. As the cash flow statement for the cumulative third quarter was not prepared in this quarterly report, the increase in the cash balance is recorded separately from cash generated by operating activities.
  27. FY2018-Q2First statedAnnual report

    「Cash and cash equivalents (hereinafter, “funds”) for the cumulative second quarter were ¥6,048 million, an increase of ¥1,109 million (22.5%) from the end of the previous consolidated fiscal year.」

    Net cash provided by operating activities was ¥2,083 million, and cash and cash equivalents increased 22.5% from the end of the previous consolidated fiscal year, reflecting the collection of trade receivables and other factors.
Moved together

"Shareholder Returns Based on Business Performance and Financial Condition" moved the same way as this thread, in the same document, in 3 of its 27 moves.

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  1. ★This thread
  2. 1Shareholder Returns Based on Business Performance and Financial Condition3×
  3. 2Strengthening Production and Sales Systems through Investment in Gas Supply Facilities3×
  4. 3Higher revenue and profit driven by increased demand for welding materials and welding and cutting equipment2×
  5. 4Focused Investment in the Food-Related Sector and Becoming the Market Leader2×
  6. 5Target to Maintain an Equity Ratio of 50% or Higher2×
  7. 6Company-wide Operation of Internal Control, Risk Management and Compliance2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Operating Cash Flow Generation and Increase in Cash and Cash Equivalents | Toho Acetylene Co.,Ltd. (4093) | Komori