Toyo Shutter (5936) · RiskMitigated
Impact on Working Capital and Cash Flow from Shorter Payment Terms for Bills Under the Subcontracting Act
First written in FY2025. 2 of 3 entries say "Mitigated", first in 2026-06-12. Latest entry: FY2026.
3entries
2years
1from disclosures
How it moved
Same theme, other companies
Deterioration in Operating Cash Flow Due to a Decrease in Trade PayablesA theme 9 companies write about · 9 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2026: 2 of 6 companies on the "Worse" side.
0 other companies' latest entry also says "Mitigated".
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.
Full recordFilings, disclosures and news, newest first
- FY2026MitigatedAnnual report
「営業活動の結果増加した資金は、197,175千円（前年同期は160,640千円の資金減少）となりました。これは主に仕入債務の減少額の減少によるものです。」
手形サイト短縮等に伴う仕入債務減少の影響は継続しているが、営業活動によるキャッシュ・フローは前期の160,640千円の支出から197,175千円の獲得へ改善した。 - 2026-06-12MitigatedFinancial Results Presentation
「Operating cash flow: due to the reduced impact of the shortening of payment terms under the Act on the Proper Transaction Practices for Specified Contractors」
The company explained that the reduced impact of shortened payment terms under the Act on the Proper Transaction Practices for Specified Contractors helped cash flow from operating activities turn from negative in the previous fiscal year to positive at ¥197 million. - FY2025MaterialisedAnnual report
「Funds used in operating activities totaled ¥160,640 thousand, compared with funds generated of ¥1,542,740 thousand in the previous fiscal year. This was mainly due to a decrease in trade payables resulting from the shortening of bill payment terms.」
The shortening of bill payment terms in compliance with the Subcontracting Act reduced trade payables and resulted in cash used in operating activities of ¥160,640 thousand. The impact appeared in changes in assets, liabilities and cash balances.