Decrease in funds due to increases in accounts receivable and inventories, among other factors
First written in FY2019-Q2. 2 of 14 entries say "Advanced", first in FY2025-H1. Latest entry: FY2026.
The whole theme swung hardest in 2023: 3 of 10 companies on the "Worse" side.
2 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「Net cash provided by operating activities was ¥1,023 million, compared with ¥817 million in the previous consolidated fiscal year. This was due to cash inflows from profit before income taxes of ¥237 million, depreciation and amortisation of ¥726 million, a ¥306 million decrease in inventories and a ¥118 million increase in trade payables, despite cash outflows from a ¥470 million increase in trade receivables.」
Operating cash flow increased from ¥817 million to ¥1,023 million, with the ¥306 million decrease in inventories contributing to the increase in cash. - FY2026-H1Continued positive operating cash flow and lower inventoriesAnnual report
「Net cash provided by operating activities was ¥569 million, compared with ¥616 million in the same period of the previous year. This was mainly due to cash inflows from interim profit before income taxes of ¥102 million, depreciation and amortisation of ¥367 million, a ¥173 million decrease in inventories and a ¥257 million increase in trade payables, despite cash outflows from a ¥341 million increase in trade receivables.」
Operating cash flow remained a net inflow of ¥569 million. The ¥173 million decrease in inventories increased cash, while the ¥341 million increase in trade receivables reduced cash. - FY2025-H1AdvancedAnnual report
「Net cash provided by operating activities was ¥616 million, compared with ¥402 million in the same period of the previous year. This was mainly due to cash inflows from interim profit before income taxes of ¥305 million, depreciation and amortisation of ¥354 million, and a ¥877 million decrease in trade receivables, despite cash outflows from a ¥280 million loss on sale of investment securities, a ¥151 million increase in inventories, a ¥242 million decrease in trade payables and a ¥143 million decrease in other liabilities.」
Operating cash flow increased from ¥402 million in the same period of the previous year to ¥616 million. The ¥877 million decrease in trade receivables increased cash, while the ¥151 million increase in inventories and other factors reduced cash. - FY2024-Q2Turnaround to Positive Operating Cash FlowAnnual report
「Net cash provided by operating activities was ¥402 million, compared with net cash used of ¥102 million in the same period of the previous year. This was mainly due to cash inflows from depreciation and amortisation of ¥399 million and a ¥324 million decrease in trade receivables, despite cash outflows from a loss before income taxes of ¥279 million and a ¥157 million decrease in trade payables.」
Operating cash flow turned from a net outflow of ¥102 million in the same period of the previous year to a net inflow of ¥402 million. The ¥324 million decrease in trade receivables was among the factors increasing cash. - FY2023WorsenedAnnual report
「Net cash used in operating activities was ¥204 million, compared with net cash provided of ¥687 million in the previous consolidated fiscal year. This was due to cash outflows from a ¥1,459 million increase in inventories, among other factors.」
The cash outflow from the increase in inventories expanded, and operating cash flow turned from an inflow in the previous fiscal year to a net outflow of ¥204 million. - FY2023-Q2Operating cash flow deficit due to an increase in inventoriesAnnual report
「Net cash used in operating activities was ¥102 million, compared with net cash provided of ¥538 million in the same period of the previous year. This was due mainly to cash outflows from a ¥1,351 million increase in inventories, despite cash inflows from depreciation and amortisation of ¥423 million, a ¥426 million decrease in trade receivables and a ¥308 million increase in trade payables.」
The ¥1,351 million increase in inventories reduced cash, and operating cash flow turned from a net inflow of ¥538 million in the same period of the previous year to a net outflow of ¥102 million. - FY2022Full-year operating cash flow turns positiveAnnual report
「Net cash provided by operating activities was ¥687 million, compared with net cash used of ¥149 million in the previous consolidated fiscal year.」
Operating cash flow turned from a net outflow of ¥149 million in the previous fiscal year to a net inflow of ¥687 million. Increases in trade receivables and inventories, meanwhile, reduced cash. - FY2022-Q2Turnaround to Positive Operating Cash FlowAnnual report
「Net cash provided by operating activities was ¥538 million, compared with net cash used of ¥123 million in the same period of the previous year. This was mainly due to cash inflows from profit before income taxes of ¥155 million, depreciation and amortisation of ¥427 million, and an increase in trade payables of ¥145 million, despite cash outflows from increases in trade receivables of ¥134 million and inventories of ¥370 million.」
Although the increase in inventories reduced cash, operating cash flow turned from a net outflow of ¥123 million in the same period of the previous year to a net inflow of ¥538 million. - FY2021Full-year operating cash flow turned negativeAnnual report
「Cash flow from operating activities for the current consolidated fiscal year was an outflow of ¥149 million, compared with ¥1,872 million in the previous consolidated fiscal year. This was due to cash outflows from a ¥157 million loss before income taxes and other adjustments, a ¥254 million increase in inventories, a ¥151 million decrease in notes and accounts payable, and ¥330 million in other operating cash outflows, despite cash inflows from ¥751 million in depreciation and amortisation and other items.」
Operating cash flow turned from a net inflow of ¥1,872 million in the previous fiscal year to a net outflow of ¥149 million in the year under review. The ¥254 million increase in inventories was among the factors reducing cash. - FY2021-Q2Operating cash flow decreased due to increases in inventories and other factorsAnnual report
「Cash flow from operating activities was an outflow of ¥123 million, compared with an inflow of ¥698 million in the same period of the previous year. This was mainly due to cash outflows from a ¥125 million loss before income taxes and other adjustments, a ¥637 million increase in inventories and a ¥137 million decrease in notes and accounts payable, despite a ¥781 million cash inflow from a decrease in trade receivables.」
Although the ¥781 million decrease in trade receivables provided a cash inflow, operating cash flow was a net outflow of ¥123 million due mainly to a ¥637 million increase in inventories. - FY2020Higher operating cash flow due to decreases in trade receivables and inventoriesAnnual report
「Net cash provided by operating activities was ¥1,872 million. This was due to cash inflows from profit before income taxes of ¥496 million, depreciation and amortisation of ¥701 million, and a ¥790 million decrease in trade receivables, despite cash outflows including a ¥530 million decrease in trade payables.」
Operating cash flow was ¥1,872 million, supported by a ¥790 million decrease in trade receivables and a ¥370 million decrease in inventories. - FY2020-Q2Increase in operating cash flow due to decrease in trade receivablesAnnual report
「Net cash provided by operating activities was ¥698 million. The main contributors were profit before income taxes of ¥289 million, depreciation and amortisation of ¥325 million, and a ¥916 million decrease in trade receivables.」
Trade receivables decreased by ¥916 million, and operating cash flow was ¥698 million. Inventories, meanwhile, increased by ¥396 million. - FY2019Update: full-year operating cash flow declined due to an increase in working capitalAnnual report
「Net cash used in operating activities was ¥456 million, compared with net cash provided of ¥809 million in the previous fiscal year. This was due to cash outflows from increases in trade receivables of ¥949 million and inventories of ¥970 million, despite cash inflows from depreciation and amortisation of ¥581 million and an increase in trade payables of ¥484 million.」
Operating cash flow declined from ¥809 million in the previous fiscal year to a net outflow of ¥456 million due to increases in trade receivables and inventories. - FY2019-Q2First statedAnnual report
「Although there were cash inflows from profit before income taxes, depreciation and amortisation, an increase in trade payables, proceeds from short-term borrowings and proceeds from long-term borrowings, these were outweighed by cash outflows from increases in trade receivables and inventories and repayments of long-term borrowings. As a result, cash and cash equivalents decreased by ¥229 million from the end of the previous fiscal year, compared with an increase of ¥267 million in the same period of the previous year, leaving a balance of ¥718 million.」
Cash and cash equivalents decreased by ¥229 million from the end of the previous fiscal year due to increases in trade receivables and inventories and repayments of long-term borrowings, leaving a balance of ¥718 million at the end of the quarter.