Decline in Operating Cash Flow Following an Increase in Inventories
First written in FY2017-Q2. 4 of 17 entries say "Reframed", first in FY2017. Latest entry: FY2026.
Seibu Electric & Machinery moved to the "Worse" side of this theme in 2017, 8 years before the typical company in this theme (2025).
The whole theme swung hardest in 2017: 2 of 19 companies on the "Worse" side.
17 other companies' latest entry also says "Other".
- FY2026Significant improvement in cash flow from operating activitiesAnnual report
「Cash generated from operating activities was ¥3,451 million, compared with ¥541 million generated in the previous consolidated fiscal year.」
Cash flow from operating activities increased significantly from ¥541 million in the previous fiscal year to ¥3,451 million. - FY2025-H1Operating cash flow turned negativeAnnual report
「Cash used in operating activities was ¥1,668 million, compared with ¥2,794 million generated in the same period of the previous year. This was mainly attributable to a decrease in trade payables of ¥3,836 million and income tax payments of ¥558 million, despite a decrease in trade receivables and contract assets of ¥2,556 million. The decrease in trade payables was attributable in part to the effects of a review of payment methods for business partners.」
Cash flow from operating activities turned from an increase of ¥2,794 million in the same period of the previous year to a decrease of ¥1,668 million. The decrease in trade payables was attributed in part to the effects of a review of payment methods. - FY2024Expansion in positive cash flow from operating activitiesAnnual report
「Cash generated from operating activities was ¥3,712 million, compared with ¥1,334 million generated in the previous consolidated fiscal year. The main factors were income before taxes of ¥2,811 million and an increase in trade payables of ¥1,691 million.」
Cash flow from operating activities increased from ¥1,334 million to ¥3,712 million. - FY2024-Q2Expansion in positive cash flow from operating activitiesAnnual report
「Cash generated from operating activities was ¥2,794 million, compared with ¥735 million generated in the same period of the previous year. This was mainly attributable to a decrease in trade receivables and contract assets of ¥1,741 million, an increase in trade payables of ¥1,281 million and income before taxes of ¥1,114 million, despite an increase in inventories of ¥973 million and income tax payments of ¥470 million.」
Cash flow from operating activities increased from ¥735 million in the same period of the previous year to ¥2,794 million. The main sources of cash generation were decreases in trade receivables and contract assets and an increase in trade payables. - FY2023-Q2Cash flow from operating activities remained positive, but the increase narrowedAnnual report
「Cash generated from operating activities was ¥735 million, compared with ¥2,433 million generated in the same period of the previous year. This was mainly attributable to a decrease in trade receivables and contract assets of ¥2,161 million, despite an increase in inventories of ¥1,357 million.」
Cash flow from operating activities remained positive, but the increase narrowed from ¥2,433 million in the same period of the previous year to ¥735 million. An increase in inventories was a source of cash outflow. - FY2022Cash flow from operating activities remained positive, but the increase narrowedAnnual report
「Cash generated from operating activities was ¥3,628 million, compared with ¥4,295 million generated in the previous consolidated fiscal year.」
Cash flow from operating activities remained positive, but the increase narrowed from ¥4,295 million in the previous fiscal year to ¥3,628 million. - FY2022-Q2Cash flow from operating activities remained positive, but the increase narrowedAnnual report
「Cash generated from operating activities was ¥2,433 million, compared with ¥2,558 million generated in the same period of the previous year. This was mainly attributable to a decrease in trade receivables of ¥3,092 million and income before taxes of ¥980 million, despite a decrease in trade payables of ¥581 million.」
Cash flow from operating activities remained positive, but the increase narrowed from ¥2,558 million in the same period of the previous year to ¥2,433 million. - FY2021Annual cash flow from operating activities turned positiveAnnual report
「Cash generated from operating activities was ¥4,295 million, compared with ¥1,490 million used in the previous consolidated fiscal year. This was mainly attributable to income before taxes of ¥2,389 million, an increase in advances received of ¥665 million and a decrease in inventories of ¥658 million.」
Cash flow from operating activities turned from a decrease of ¥1,490.269 million in the previous fiscal year to an increase of ¥4,295.432 million. - FY2021-Q2Cash flow from operating activities turned positiveAnnual report
「Cash generated from operating activities was ¥2,558 million, compared with ¥1,384 million used in the same period of the previous year. This was mainly attributable to a decrease in trade receivables of ¥3,378 million and income before taxes of ¥634 million, despite a decrease in trade payables of ¥958 million.」
Cash flow from operating activities turned from a decrease in the same period of the previous year to an increase of ¥2,558 million. The main source of cash generation was a decrease in trade receivables. - FY2020Annual cash flow from operating activities turned negativeAnnual report
「Cash used in operating activities was ¥1,490 million, compared with ¥850 million generated in the previous consolidated fiscal year. This was mainly attributable to a decrease in trade payables of ¥2,989 million and an increase in inventories of ¥588 million, despite income before taxes of ¥2,057 million.」
Cash flow from operating activities turned from an increase of ¥850 million in the previous fiscal year to a decrease of ¥1,490 million. - FY2020-Q2Cash flow from operating activities turned negativeAnnual report
「Cash used in operating activities was ¥1,384 million, compared with ¥1,546 million generated in the same period of the previous year. This was mainly attributable to a decrease in trade payables of ¥3,346 million, an increase in inventories of ¥888 million and a decrease in accrued expenses of ¥443 million, despite a decrease in trade receivables of ¥3,393 million.」
Cash flow from operating activities turned from an increase of ¥1,546 million in the same period of the previous year to a decrease of ¥1,384 million. The main factors cited were decreases in trade payables, increases in inventories and a decrease in accrued expenses. - FY2019-Q2ReframedAnnual report
「Cash generated from operating activities was ¥1,546 million, compared with ¥1,860 million generated in the same period of the previous year. This was mainly attributable to a decrease in trade receivables of ¥2,217 million, an increase in trade payables of ¥1,209 million and an increase in advances received of ¥1,304 million, despite an increase in inventories of ¥3,256 million.」
Cash flow from operating activities decreased from ¥1,860 million in the same period of the previous year to ¥1,546 million. The increase in inventories expanded from ¥674 million to ¥3,256 million. - FY2018-Q2ReframedAnnual report
「Cash generated from operating activities was ¥1,860 million, compared with ¥313 million generated in the same period of the previous year. This was mainly attributable to a decrease in trade receivables of ¥1,748 million and an increase in trade payables of ¥802 million, despite an increase in inventories of ¥674 million.」
Cash flow from operating activities shifted from a decrease due to higher inventories in the same period of the previous year to an increase of ¥1,860 million this time, mainly due to a decrease in trade receivables and an increase in trade payables. - FY2017ReframedAnnual report
「Cash generated from operating activities was ¥592 million, compared with ¥2,310 million generated in the previous consolidated fiscal year. This was mainly attributable to an increase in income before taxes of ¥584 million, a decrease in inventories of ¥1,446 million and an increase in consumption taxes payable of ¥604 million, despite an increase in trade receivables of ¥1,195 million and a decrease in advances received of ¥1,086 million.」
Cash flow from operating activities decreased from ¥2,310 million in the previous year to ¥592 million. While inventories increased at the second-quarter stage, a decrease in inventories became a source of cash generation for the full year. - FY2017-Q2First statedAnnual report
「Cash generated from operating activities was ¥313 million, compared with ¥2,987 million generated in the same period of the previous year. This was mainly attributable to an increase in inventories of ¥1,771 million, despite an increase in income before taxes of ¥462 million, an increase in trade payables of ¥905 million and an increase in advances received of ¥616 million.」
Cash flow from operating activities decreased from ¥2,987.11 million in the same period of the previous year to ¥313.05 million, mainly due to a ¥1,771.21 million increase in inventories.