Operating cash outflow due to increases in trade receivables and inventories
First written in FY2018-Q2. 6 of 19 entries say "Advanced", first in FY2020-Q2. Latest entry: 2026-11-13.
Nippon Shindo moved to the "Worse" side of this theme in 2026, 4 years after the typical company in this theme (2022).
The whole theme swung hardest in 2022: 44 of 174 companies on the "Worse" side.
52 other companies' latest entry also says "Worsened".
- 2026-11-13WorsenedResults
「営業活動によるキャッシュ・フロー 419 321」
営業キャッシュ・フローは前年同期の4億19百万円の収入超過から3億21百万円へ減少し、棚卸資産の増加額も10億75百万円となった。 - FY2026Operating cash flow turned negativeAnnual report
「Operating activities used ¥975 million (compared with a ¥299 million net cash inflow in the same period of the previous year). This was mainly because, despite pretax net income of ¥1,068 million, inventories increased by ¥951 million and trade receivables increased by ¥905 million, among other factors.」
Cash flow from operating activities changed from a ¥299 million net cash inflow in the previous fiscal year to a ¥975 million outflow, with increases in inventories and trade receivables becoming sources of cash outflow. - FY2026-H1AdvancedAnnual report
「Operating activities generated ¥419 million (a ¥103 million year-on-year increase in cash inflows). This was mainly because, despite ¥333 million in corporate income taxes paid and a ¥291 million increase in trade receivables, pretax interim net income was ¥436 million and trade payables increased by ¥371 million, among other factors.」
Cash flow from operating activities increased from ¥316 million in the same period of the previous year to ¥419 million, remaining positive. - FY2025Operating cash flow declined but remained positiveAnnual report
「Operating activities generated ¥299 million (a ¥541 million year-on-year decrease in cash inflows). This was mainly because, despite pretax net income of ¥1,412 million, inventories increased by ¥1,062 million, among other factors.」
Cash flow from operating activities decreased from ¥841 million in the previous fiscal year to ¥299 million, but remained positive. The ¥1,062 million increase in inventories was a source of cash outflow. - FY2025-H1AdvancedAnnual report
「Operating activities generated ¥316 million (a ¥206 million year-on-year increase in cash inflows). This was mainly because, despite a ¥294 million increase in trade receivables, a ¥280 million decrease in other items and a ¥236 million increase in inventories, pretax interim net income was ¥790 million and trade payables increased by ¥281 million, among other factors.」
Cash flow from operating activities increased from ¥109 million in the same period of the previous year to ¥316 million, expanding the net cash inflow. The main factors were pretax interim net income and an increase in trade payables, despite increases in trade receivables and inventories. - FY2024AdvancedAnnual report
「Operating activities generated ¥841 million (a ¥683 million year-on-year increase in cash inflows). This was mainly because, despite ¥461 million in corporate income taxes paid, pretax net income was ¥801 million and inventories decreased by ¥199 million, among other factors.」
Cash flow from operating activities increased from ¥157 million in the previous fiscal year to ¥841 million, expanding the net cash inflow. - FY2024-Q2AdvancedAnnual report
「Operating activities generated ¥109 million (compared with a ¥183 million net cash outflow in the same period of the previous year). This was mainly because, despite pretax quarterly net income of ¥403 million and an increase of ¥184 million in other items, inventories increased by ¥484 million, among other factors.」
Cash flow from operating activities changed from a ¥183 million net outflow in the same period of the previous year to a ¥109 million net inflow. - FY2023Positive operating cash flowAnnual report
「Operating activities generated ¥157 million (compared with a ¥106 million net cash outflow in the same period of the previous year). This was mainly because, despite a ¥733 million increase in inventories and ¥642 million in corporate income taxes paid, pretax net income was ¥1,505 million, among other factors.」
Cash flow from operating activities changed from a ¥106 million net outflow in the previous fiscal year to a ¥157 million net inflow, turning positive for the full year. - FY2023-Q2Operating cash flow remained negative; outflows decreased year on yearAnnual report
「Operating activities used ¥183 million (a ¥306 million year-on-year decrease in cash outflows). This was mainly because, despite pretax quarterly net income of ¥1,219 million, other items decreased by ¥510 million, corporate income taxes paid amounted to ¥400 million, and inventories increased by ¥368 million, among other factors.」
Cash flow from operating activities remained negative, with a net outflow of ¥183 million, but the outflow decreased by ¥306 million from the ¥490 million net outflow in the same period of the previous year. - FY2022Operating cash flow remained negative; outflows decreasedAnnual report
「Operating activities used ¥106 million (a ¥988 million year-on-year decrease in cash outflows). This was mainly because, despite a ¥1,975 million increase in trade receivables, pretax net income was ¥1,503 million and trade payables increased by ¥554 million, among other factors.」
Cash flow from operating activities improved from a ¥1,095 million outflow in the previous fiscal year to a ¥106 million outflow, but remained negative due to the increase in trade receivables. - FY2022-Q2Operating cash flow turned negative year on yearAnnual report
「Operating activities used ¥490 million (compared with a ¥1,281 million net cash inflow in the same period of the previous year). This was mainly because, despite pretax quarterly net income of ¥1,197 million, trade receivables increased by ¥1,767 million, among other factors.」
Cash flow from operating activities changed from a ¥1,281 million net cash inflow in the same period of the previous year to a ¥490 million outflow, mainly due to the increase in trade receivables. - FY2021Operating cash flow turned negativeAnnual report
「Operating activities used ¥1,095 million (compared with a ¥2,640 million net cash inflow in the same period of the previous year). This was mainly due to an increase of ¥1,279 million in trade receivables, among other factors.」
Cash flow from operating activities changed from a ¥2,640 million net cash inflow in the previous fiscal year to a ¥1,095 million outflow. The main factor was an increase in trade receivables. - FY2021-Q2Operating cash flow declined but remained positiveAnnual report
「Funds generated from operating activities amounted to ¥1,281 million, a decrease of ¥263 million in inflows from the same period of the previous year. This was mainly due to a ¥1,324 million decrease in trade receivables.」
Although cash flow from operating activities decreased from ¥1,544 million in the same period of the previous year to ¥1,281 million, it remained positive, mainly due to the decrease in trade receivables. - FY2020AdvancedAnnual report
「Funds generated from operating activities amounted to ¥2,640 million, an increase of ¥1,497 million in inflows from the same period of the previous year. This was mainly due to ¥1,492 million in profit before income taxes for the year and a ¥1,536 million decrease in trade receivables.」
Cash flow from operating activities increased from ¥1,142 million in the previous fiscal year to ¥2,640 million, with the decrease in trade receivables cited as the main factor. - FY2020-Q2AdvancedAnnual report
「Funds generated from operating activities amounted to ¥1,544 million, an increase of ¥1,060 million in inflows from the same period of the previous year. This was mainly due to a ¥1,179 million decrease in trade receivables and profit before income taxes for the quarter of ¥721 million.」
Cash flow from operating activities increased from ¥483 million in the same period of the previous year to ¥1,544 million, mainly due to a decrease in trade receivables. - FY2019Full-year operating cash flow turns positiveAnnual report
「Funds generated from operating activities amounted to ¥1,142 million, compared with an excess of outflows of ¥908 million in the same period of the previous year. This was mainly due to the recognition of ¥1,254 million in profit before income taxes for the year.」
Cash flow from operating activities changed from an excess of outflows of ¥908 million in the same period of the previous year to an excess of inflows of ¥1,142 million, turning positive for the full year. - FY2019-Q2Positive operating cash flowAnnual report
「Funds generated from operating activities amounted to ¥483 million, compared with an excess of outflows of ¥676 million in the same period of the previous year. This was mainly due to the recognition of ¥536 million in profit before income taxes for the quarter.」
Cash flow from operating activities changed from an excess of outflows of ¥676 million in the same period of the previous year to an excess of inflows of ¥483 million. - FY2018WorsenedAnnual report
「Funds used in operating activities amounted to ¥908 million, an increase of ¥448 million in outflows from the same period of the previous year. This was mainly because, despite the recognition of ¥1,244 million in profit before income taxes for the year, trade receivables increased by ¥1,342 million and inventories increased by ¥552 million.」
Despite the recognition of profit, cash outflows from operating activities amounted to ¥908 million due to increases in trade receivables and inventories, an increase of ¥448 million from the same period of the previous year. - FY2018-Q2First statedAnnual report
「Funds used in operating activities amounted to ¥676 million, an increase of ¥1,139 million in outflows from the same quarter of the previous year. This was mainly because, despite the recognition of ¥512 million in profit before income taxes for the quarter, trade receivables increased by ¥670 million and inventories increased by ¥387 million.」
The disclosure newly reports that ¥676 million was used in operating activities due to increases in trade receivables and inventories, despite the recognition of profit.