Impact of an Increase in Accounts Receivable on Operating Cash Flow
First written in FY2020-Q2. 4 of 22 entries say "Mitigated", first in FY2021. Latest entry: FY2027-H1.
The whole theme swung hardest in 2022: 9 of 33 companies on the "Worse" side.
16 other companies' latest entry also says "Other".
- FY2027-H1Trade receivables began to increaseAnnual report
「Change in trade receivables (△ indicates an increase) 271 △ 3,331」
The cash inflow from a ¥271 million decrease in trade receivables in FY2026-H1 reversed, and the ¥3,331 million increase in trade receivables in the interim consolidated accounting period became a cash outflow factor in operating cash flow. - FY2026Trade receivables began to increaseAnnual report
「Change in trade receivables (△ indicates an increase) △ 1,123」
Trade receivables increased by ¥1,123 million, reversing the positive effect on operating cash flow from the decrease observed through FY2025-H1 and becoming a cash outflow factor. - FY2026-H1Reduced benefit from the decrease in trade receivablesAnnual report
「Change in trade receivables (△ indicates an increase) 344 271」
The change in trade receivables was ¥271 million, compared with ¥344 million in the same period of the previous year. The positive effect of the decrease on operating cash flow continued, but its magnitude diminished. - FY2025-H1MitigatedAnnual report
「Change in trade receivables (△ indicates an increase) 3,172 344」
The change in trade receivables was ¥344 million, compared with ¥3,172 million in the same period of the previous year, reducing the cash burden from an increase in trade receivables on operating cash flow. - FY2025-Q1Trade receivables began to increaseAnnual report
「Total assets at the end of the first quarter of the current consolidated fiscal year increased by ¥5,615 million from the end of the previous fiscal year to ¥161,752 million. This was mainly due to increases of ¥2,255 million in cash and deposits and ¥1,412 million in notes and accounts receivable.」
Notes and accounts receivable increased by ¥1,412 million from the end of the previous fiscal year, reversing the decreases in the balance seen in FY2024-Q2 and Q3. - FY2024-Q3MitigatedAnnual report
「Notes and accounts receivable 26,722 21,963」
Notes and accounts receivable decreased from ¥26,722 million at the end of the previous fiscal year to ¥21,963 million, and the cash burden from an increase in the balance of trade receivables continued to ease. - FY2024-Q2MitigatedAnnual report
「This was mainly due to cash inflows from profit before income taxes of ¥13,874 million and a ¥3,172 million decrease in trade receivables, offset by cash outflows from a ¥6,902 million increase in inventories, ¥4,612 million in income taxes paid and a ¥2,217 million decrease in trade payables, among other factors.」
Trade receivables decreased by ¥3,172 million, becoming a source of cash in operating activities for the period, compared with a use of cash resulting from an increase in the same period of the previous year. Cash flows from operating activities also improved from an outflow of ¥1,225 million to an inflow of ¥3,196 million. - FY2024-Q1Decrease in trade receivables balanceAnnual report
「Notes and accounts receivable 26,722 20,986」
Notes and accounts receivable decreased from ¥26,722 million at the end of the previous fiscal year to ¥20,986 million. In the first quarter, the balance of trade receivables decreased rather than increased. - FY2023Accelerating growth in trade receivablesAnnual report
「Change in trade receivables (△ indicates an increase) △ 7,105 △ 8,601」
The increase in trade receivables expanded from ¥7,105 million in the previous period to ¥8,601 million, becoming a factor reducing cash flow from operating activities. - FY2023-Q3Accelerating growth in trade receivablesAnnual report
「As of the end of the third quarter of the current fiscal year, consolidated assets had increased by ¥38,402 million from the end of the previous consolidated fiscal year to ¥126,693 million. This was mainly due to increases of ¥18,712 million in inventories, ¥6,377 million in cash and deposits, and ¥6,303 million in notes and accounts receivable.」
Notes and accounts receivable increased by ¥6,303 million from the end of the previous consolidated fiscal year, and the impact of higher trade receivables continued. - FY2023-Q2Accelerating growth in trade receivablesAnnual report
「Cash used in operating activities amounted to ¥1,225 million, compared with cash provided of ¥1,347 million in the same period of the previous year. This was mainly due to profit before income taxes of ¥16,907 million, a factor increasing cash, offset by increases of ¥7,377 million in inventories and ¥4,401 million in trade receivables, income taxes paid of ¥4,323 million, foreign exchange gains of ¥2,511 million, and other factors reducing cash.」
The ¥4,401 million increase in trade receivables became a factor reducing cash flow from operating activities, up from ¥3,480 million in the same period of the previous year. - FY2023-Q1Trade receivables continued to increaseAnnual report
「As of the end of the first quarter of the current fiscal year, consolidated assets had increased by ¥12,197 million from the end of the previous consolidated fiscal year to ¥100,488 million. This was mainly due to increases of ¥5,473 million in inventories, ¥2,781 million in notes and accounts receivable, and ¥1,306 million in cash and deposits.」
Notes and accounts receivable increased by ¥2,781 million from the end of the previous consolidated fiscal year, and the impact of higher trade receivables continued. - FY2022-Q3Accelerating growth in trade receivablesAnnual report
「As of the end of the third quarter of the current fiscal year, consolidated assets had increased by ¥21,615 million from the end of the previous consolidated fiscal year to ¥81,147 million. This was mainly due to increases of ¥7,424 million in inventories, ¥6,843 million in cash and deposits, and ¥5,128 million in notes and accounts receivable.」
Notes and accounts receivable increased by ¥5,128 million from the end of the previous consolidated fiscal year, and the impact of higher trade receivables increased. - FY2022-Q2Trade receivables continued to increaseAnnual report
「The main cash outflows were attributable to increases of ¥3,480 million in trade receivables and ¥2,915 million in inventories.」
The ¥3,480 million increase in trade receivables became a factor reducing cash flow from operating activities. The impact of higher trade receivables continued. - FY2022-Q1Increase in trade receivablesAnnual report
「This was mainly due to increases of ¥1,828 million in cash and deposits and ¥2,470 million in notes and accounts receivable.」
Notes and accounts receivable increased by ¥2,470 million from the end of the previous consolidated fiscal year, and trade receivables continued to rise. - FY2021MitigatedAnnual report
「Change in trade receivables (△ indicates an increase) △ 3,624,194 111,468」
Trade receivables shifted from a ¥3,624 million increase in the previous period to a ¥111 million decrease in the current period, reducing the impact of the outflow on cash flow from operating activities. - FY2021-Q3Trade receivables continued to increaseAnnual report
「Notes and accounts receivable 11,410,015 12,233,427」
Notes and accounts receivable increased from ¥11,410 million at the end of the previous consolidated fiscal year to ¥12,233 million, and trade receivables continued to rise. - FY2021-Q2AdvancedAnnual report
「Change in trade receivables (△ indicates an increase) △ 1,833,558 △ 697,617」
The cash outflow from the increase in trade receivables decreased from ¥1,833 million in the same period of the previous year to ¥697 million. The impact of higher trade receivables continued, but its magnitude declined. - FY2020AdvancedAnnual report
「Cash provided by operating activities amounted to ¥6,659 million, compared with cash used of ¥1,494 million in the previous period. The main source of cash was profit before income taxes of ¥7,504 million, while the main use of cash was a ¥3,624 million increase in trade receivables.」
Trade receivables increased by ¥3,624 million, but cash flow from operating activities improved from an outflow of ¥1,494 million in the previous period to an inflow of ¥6,659 million. - FY2020-Q2First statedAnnual report
「Cash provided by operating activities amounted to ¥3,076 million, compared with cash used of ¥1,676 million in the same period of the previous year. The main source of cash was quarterly profit before income taxes of ¥4,199 million, while the main use of cash was a ¥1,833 million increase in trade receivables.」
The ¥1,833 million increase in trade receivables was disclosed as a factor reducing cash flow from operating activities. Overall cash flow from operating activities improved from an outflow in the same period of the previous year to an inflow of ¥3,076 million.