Use of cash in operating cash flow due to an increase in trade receivables
First written in FY2018-Q2. . Latest entry: FY2026.
The whole theme swung hardest in 2022: 9 of 32 companies on the "Worse" side.
16 other companies' latest entry also says "Other".
- FY2026Increase in operating cash flow and decrease in trade receivablesAnnual report
「Funds generated from operating activities during the consolidated fiscal year amounted to ¥2.850 billion, compared with ¥2.747 billion in the same period of the previous year. This was mainly due to the recording of profit before income taxes and other adjustments of ¥1.233 billion, depreciation of ¥376 million and a ¥1.648 billion decrease in trade receivables, despite a ¥415 million decrease in trade payables and payments of income taxes and other taxes totaling ¥254 million, among other factors.」
Operating cash flow increased from ¥2.747 billion in the previous year to ¥2.850 billion. Trade receivables decreased by ¥1.648 billion. - FY2026-H1Decrease in operating cash flow and decrease in trade receivablesAnnual report
「Funds generated from operating activities during the six-month consolidated accounting period amounted to ¥775 million, compared with an inflow of ¥2.240 billion in the same period of the previous year. This was mainly due to the recording of interim profit before income taxes and other adjustments of ¥670 million and depreciation of ¥180 million, despite a ¥116 million increase in inventories and payments of income taxes and other taxes totaling ¥121 million, among other factors.」
Cash flow from operating activities decreased from ¥2.240 billion in the same period of the previous year to ¥775 million. The cash flow statement shows a ¥93.97 million decrease in trade receivables and a ¥116.034 million increase in inventories. - FY2025-H1Operating cash flow turned positive, decrease in trade receivablesAnnual report
「Funds generated from operating activities during the six-month consolidated accounting period amounted to ¥2.240 billion, compared with an outflow of ¥527 million in the same period of the previous year. This was mainly due to the recording of interim profit before income taxes and other adjustments of ¥373 million, depreciation of ¥208 million, a ¥713 million decrease in trade receivables and a ¥1.154 billion increase in trade payables, among other factors.」
Cash flow from operating activities changed from an outflow of ¥527 million in the same period of the previous year to an inflow of ¥2.240 billion. Trade receivables decreased by ¥713 million. - FY2024Operating cash flow turned negative, increase in trade receivablesAnnual report
「Funds used in operating activities during the consolidated fiscal year amounted to ¥185 million, compared with an inflow of ¥1.798 billion in the same period of the previous year. This was mainly due to the recording of profit before income taxes and other adjustments of ¥936 million and depreciation of ¥407 million, despite a ¥434 million increase in trade receivables, a ¥312 million decrease in trade payables, a ¥185 million decrease in accrued liabilities and payments of income taxes and other taxes totaling ¥426 million, among other factors.」
Due mainly to an increase in trade receivables, operating cash flow changed from an inflow of ¥1.798 billion in the previous year to an outflow of ¥185 million, and cash and cash equivalents also decreased by ¥844 million. - FY2024-Q3Increase in trade receivables, operating cash flow turned negative, decrease in cashAnnual report
「Total assets at the end of the third quarter of the consolidated accounting period were ¥24.774 billion, an increase of ¥381 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥452 million in notes and accounts receivable and ¥312 million in electronically recorded monetary claims, despite a ¥543 million decrease in cash and deposits, among other factors.」
Notes and accounts receivable increased by ¥452 million and electronically recorded monetary claims by ¥312 million, while cash and deposits decreased by ¥543 million. - FY2024-Q2Increase in trade receivables, operating cash flow turned negative, decrease in cashAnnual report
「Funds used in operating activities during the first six months of the consolidated accounting period amounted to ¥527 million. This was mainly due to the recording of profit before income taxes and other adjustments of ¥535 million and depreciation of ¥184 million, despite a ¥575 million increase in trade receivables, a ¥117 million decrease in trade payables and payments of income taxes and other taxes totaling ¥228 million, among other factors.」
Trade receivables increased by ¥575 million, and cash flow from operating activities was an outflow of ¥527 million. Cash and cash equivalents also decreased by ¥780 million from the end of the previous consolidated fiscal year. - FY2024-Q1Trade receivables declined, while cash increasedAnnual report
「This was mainly due to a ¥163 million increase in cash and deposits, despite decreases of ¥360 million in notes and accounts receivable and ¥99 million in electronically recorded monetary claims, among other factors.」
While notes and accounts receivable and electronically recorded monetary claims decreased, cash and deposits increased, and total assets decreased by ¥384 million from the end of the previous consolidated fiscal year. - FY2023Disclosure of consolidated operating cash flow and trade receivables balanceAnnual report
「Funds generated from operating activities during the consolidated fiscal year amounted to ¥1.798 billion. This was mainly due to the recording of profit before income taxes and other adjustments of ¥1.309 billion, depreciation of ¥355 million, a ¥144 million decrease in trade receivables and a ¥109 million increase in accrued liabilities, despite payments of income taxes and other taxes totaling ¥214 million, among other factors.」
Operating cash flow in the first year of consolidation was an inflow of ¥1.798 billion. The decrease in trade receivables was recorded as a contributing factor. - FY2023-Q3Disclosure of consolidated trade receivables and other balancesAnnual report
「Total assets at the end of the third quarter of the consolidated accounting period were ¥25.133 billion. Major components included cash and deposits of ¥3.939 billion, notes and accounts receivable of ¥10.077 billion, electronically recorded monetary claims of ¥4.295 billion and property, plant and equipment of ¥4.021 billion.」
Following the move to consolidated accounting, the company disclosed the third-quarter-end balances of cash and deposits, notes and accounts receivable, and electronically recorded monetary claims. - FY2023-Q2Increase in trade receivables, operating cash flow turned positiveAnnual report
「Funds generated from operating activities during the first six months amounted to ¥1.311 billion, compared with an outflow of ¥448 million in the same period of the previous year. This was mainly due to the recording of quarterly profit before income taxes of ¥757 million, depreciation of ¥164 million and a ¥930 million increase in trade payables, despite a ¥511 million increase in trade receivables and payments of income taxes and other taxes totaling ¥50 million, among other factors.」
Although trade receivables increased by ¥511 million, cash flow from operating activities changed from an outflow of ¥448 million in the same period of the previous year to an inflow of ¥1.311 billion. - FY2023-Q1Increase in electronically recorded monetary claims, decrease in notes and accounts receivableAnnual report
「Total assets at the end of the first quarter accounting period were ¥24.111 billion, an increase of ¥855 million from the end of the previous fiscal year. This was mainly due to increases of ¥642 million in cash and deposits and ¥325 million in electronically recorded monetary claims, despite a ¥126 million decrease in notes and accounts receivable, among other factors.」
Electronically recorded monetary claims increased by ¥325 million, while notes and accounts receivable decreased by ¥126 million and cash and deposits increased by ¥642 million. - FY2022Increase in trade receivables, substantial decrease in operating cash flowAnnual report
「Funds generated from operating activities during the fiscal year amounted to ¥60 million, compared with ¥1.589 billion in the same period of the previous year. This was mainly due to the recording of profit before income taxes of ¥1.031 billion, depreciation of ¥379 million and a ¥2.330 billion increase in trade payables, despite a ¥2.419 billion increase in trade receivables and payments of income taxes and other taxes totaling ¥604 million, among other factors.」
Trade receivables increased by ¥2.419 billion, and operating cash flow fell substantially from an inflow of ¥1.589 billion in the previous year to an inflow of ¥60 million. - FY2022-Q3Increase in trade receivables and electronically recorded monetary claims, decrease in cashAnnual report
「Total assets at the end of the third quarter accounting period were ¥23.158 billion, an increase of ¥2.125 billion from the end of the previous fiscal year. This was mainly due to increases of ¥2.161 billion in notes and accounts receivable and ¥1.325 billion in electronically recorded monetary claims, despite an ¥1.895 billion decrease in cash and deposits, among other factors.」
Notes and accounts receivable increased by ¥2.161 billion and electronically recorded monetary claims by ¥1.325 billion, while cash and deposits decreased by ¥1.895 billion. No cash flow statement was prepared for the first nine months. - FY2022-Q2Increase in trade receivables, operating cash flow turned negative, decrease in cashAnnual report
「Funds used in operating activities during the first six months were ¥448 million, compared with an inflow of ¥821 million in the same period of the previous year. This was mainly due to the recording of quarterly profit before income taxes of ¥365 million, depreciation of ¥182 million and an ¥1.145 billion increase in trade payables, despite a ¥1.430 billion increase in trade receivables and payments of income taxes and other taxes totaling ¥327 million, among other factors.」
Trade receivables increased by ¥1.430 billion, and cash flow from operating activities changed from an inflow of ¥821 million in the same period of the previous year to an outflow of ¥448 million. Cash and cash equivalents also decreased by ¥663 million from the end of the previous fiscal year. - FY2022-Q1Increase in trade receivables, operating cash flow turned negative, decrease in cashAnnual report
「Total assets at the end of the first quarter accounting period were ¥21.697 billion, an increase of ¥664 million from the end of the previous fiscal year. This was mainly due to increases of ¥539 million in notes and accounts receivable and ¥376 million in electronically recorded monetary claims, despite a ¥243 million decrease in cash and deposits, among other factors.」
Notes and accounts receivable increased by ¥539 million and electronically recorded monetary claims by ¥376 million, while cash and deposits decreased by ¥243 million. - FY2021Decrease in operating cash flow, decrease in trade receivables, increase in cashAnnual report
「Funds generated from operating activities during the fiscal year amounted to ¥1.589 billion, compared with ¥2.668 billion in the same period of the previous year. This was mainly due to the recording of profit before income taxes of ¥1.672 billion, depreciation of ¥363 million and a ¥418 million decrease in trade receivables, despite a ¥331 million decrease in trade payables and payments of income taxes and other taxes totaling ¥543 million, among other factors.」
Trade receivables decreased by ¥418 million, and operating cash flow was an inflow of ¥1.589 billion. Although this was down from the previous year's ¥2.668 billion, cash and cash equivalents increased by ¥687 million. - FY2021-Q3電子記録債権増加による総資産増加Annual report
「Total assets at the end of the third quarter accounting period were ¥21.115 billion, an increase of ¥508 million from the end of the previous fiscal year. This was mainly due to an increase of ¥437 million in electronically recorded monetary claims, among other factors.」
The company disclosed the ¥437 million increase in electronically recorded monetary claims as a factor behind the ¥508 million increase in total assets from the end of the previous fiscal year. - FY2021-Q2売上債権減少・営業キャッシュ・フロー収入Annual report
「当第２四半期累計期間において営業活動の結果得られた資金は、８億21百万円(前年同期は18億35百万円の収入)となりました。これは主に、売上債権の減少10億62百万円等があったものの、仕入債務の減少９億85百万円等があったことによるものであります。」
売上債権は10億62百万円減少し、営業活動によるキャッシュ・フローは８億21百万円の収入となった。前年同期の18億35百万円の収入からは減少している。 - FY2021-Q1Trade receivables declined, while cash increasedAnnual report
「当第１四半期会計期間末の総資産は、204億58百万円(前事業年度末比１億47百万円減)となりました。これは主に、現金及び預金の増加(同２億87百万円増)等があったものの、受取手形及び売掛金の減少(同５億10百万円減)等があったことによるものであります。」
受取手形及び売掛金が5億10百万円減少し、現金及び預金が2億87百万円増加したことを総資産の変動要因として開示している。 - FY2020営業キャッシュ・フロー大幅増・売上債権減少Annual report
「当事業年度において営業活動の結果得られた資金は、26億68百万円（前年同期は３億80百万円の収入）となりました。これは主に、税引前当期純利益の計上16億７百万円、減価償却費３億21百万円、売上債権の減少19億29百万円及び未払債務の増加２億43百万円等があったものの、仕入債務の減少12億19百万円、法人税等の支払額３億21百万円等があったことによるものであります。」
売上債権が19億29百万円減少し、営業キャッシュ・フローは3億80百万円から26億68百万円へ増加した。現金及び現金同等物も21億82百万円増加した。 - FY2020-Q3Trade receivables declined, while cash increasedAnnual report
「当第３四半期会計期間末の総資産は、212億96百万円(前事業年度末比６億79百万円増)となりました。これは主に、現金及び預金の増加(同12億57百万円増)等があったものの、受取手形及び売掛金の減少(同４億44百万円減)等があったことによるものであります。」
受取手形及び売掛金が４億44百万円減少し、現金及び預金が12億57百万円増加したことを総資産増加の要因として開示している。第３四半期累計期間のキャッシュ・フロー計算書は作成していない。 - FY2020-Q2営業CF増加・売上債権減少Annual report
「当第２四半期累計期間において営業活動の結果得られた資金は、18億35百万円(前年同期は72百万円の収入)となりました。これは主に、税引前四半期純利益の計上８億91百万円、売上債権の減少17億16百万円等があったものの、仕入債務の減少９億40百万円等があったことによるものであります。」
売上債権が17億16百万円減少し、営業活動によるキャッシュ・フローは18億35百万円の収入となった。現金及び現金同等物も前事業年度末比17億95百万円増加している。 - FY2020-Q1Trade receivables declined, while cash increasedAnnual report
「当第１四半期会計期間末の総資産は、208億95百万円(前事業年度末比２億78百万円増)となりました。これは主に、現金及び預金の増加(同９億３百万円増)等があったものの、受取手形及び売掛金の減少(同３億18百万円減)、電子記録債権の減少(同１億11百万円減)及び投資その他の資産の減少(同１億97百万円減)等があったことによるものであります。」
売上債権の増加ではなく、受取手形及び売掛金と電子記録債権が減少し、現金及び預金が増加したことを開示している。 - FY2019Full-Year Operating Cash Flow Returned to PositiveAnnual report
「当事業年度において営業活動の結果得られた資金は、３億80百万円（前年同期は７億６百万円の支出）となりました。」
営業活動によるキャッシュ・フローが、前年の7億6百万円の支出から3億80百万円の収入に転じた。売上債権は10億12百万円増加している。 - FY2019-Q3資産増加要因として再開示Annual report
「Total assets at the end of the third quarter were ¥21,407 million, up ¥1,666 million from the end of the previous fiscal year. This was mainly due to increases of ¥818 million in notes and accounts receivable, ¥707 million in electronically recorded monetary claims, and ¥170 million in property, plant and equipment, among other factors.」
受取手形及び売掛金が８億18百万円、電子記録債権が７億７百万円増加したことを総資産増加の要因として開示している。第３四半期累計期間のキャッシュ・フロー計算書は作成していない。 - FY2019-Q2Return to positive operating cash flowAnnual report
「当第２四半期累計期間において営業活動の結果得られた資金は、72百万円(前年同期は７億26百万円の支出)となりました。これは主に、税引前四半期純利益の計上４億52百万円、減価償却費１億27百万円、仕入債務の増加５億15百万円等があったものの、売上債権の増加９億90百万円等があったことによるものであります。」
売上債権が９億90百万円増加した一方、営業活動によるキャッシュ・フローは前年同期の７億26百万円の支出から72百万円の収入に転じたと記載している。 - FY2019-Q1資産増加要因として再開示Annual report
「これは主に、現金及び預金の増加(同１億52百万円増)、受取手形及び売掛金の増加(同１億60百万円増)、電子記録債権の増加(同２億86百万円増)及び有形固定資産の増加(同１億69百万円増)等があったことによるものであります。」
受取手形及び売掛金、電子記録債権の増加を総資産の増加要因として開示している。本四半期は四半期キャッシュ・フロー計算書を作成しておらず、営業活動による資金使用としては示していない。 - FY2018通期で資金使用を確認Annual report
「当事業年度において営業活動の結果使用した資金は、７億６百万円（前年同期は７億84百万円の収入）となりました。これは主に、税引前当期純利益の計上11億37百万円、仕入債務の増加15億27百万円等があったものの、売上債権の増加28億27百万円、法人税等の支払額６億４百万円等があったことによるものであります。」
売上債権の28億27百万円増加などにより、営業キャッシュ・フローが前年の収入から通期で7億6百万円の資金使用となったと説明している。 - FY2018-Q3財政状態の要因として再開示Annual report
「これは主に、受取手形及び売掛金の増加(同27億54百万円増)等があったものの、現金及び預金の減少(同13億60百万円減)等があったことによるものであります。」
売上債権の増加は続いているが、今回は営業キャッシュ・フローの資金使用ではなく、総資産の増加要因として記載している。 - FY2018-Q2First statedAnnual report
「当第２四半期累計期間において営業活動の結果使用した資金は、７億26百万円(前年同期は４億90百万円の収入)となりました。これは主に、税引前四半期純利益の計上７億38百万円、仕入債務の増加９億25百万円等があったものの、売上債権の増加22億38百万円、法人税等の支払額３億11百万円等があったことによるものであります。」
営業活動によるキャッシュ・フローが前年同期の4億90百万円の収入から7億26百万円の支出となり、売上債権の22億38百万円の増加などを要因として説明している。