Cash management through the management of trade receivables, inventories and borrowings
First written in FY2016. 6 of 34 entries say "Advanced", first in FY2017-Q2. Latest entry: FY2026.
The whole theme swung hardest in 2026: 4 of 23 companies on the "Worse" side.
- FY2026Higher Short-Term Borrowings, Lower Long-Term BorrowingsAnnual report
「The main increases were ¥35 million in accounts payable, ¥450 million in short-term borrowings, ¥24 million in advances received, ¥30 million in consumption tax payable and ¥11 million in income taxes payable. The main decrease was ¥562 million in long-term borrowings.」
While continuing its asset and liability management policy, the company increased short-term borrowings by ¥450 million and reduced long-term borrowings by ¥562 million. - FY2026-H1Continued decrease in total assets and liabilitiesAnnual report
「Total assets as of the end of the interim consolidated accounting period decreased by ¥168 million from the end of the previous consolidated fiscal year to ¥2,884 million. This was mainly due to increases of ¥109 million in cash and deposits, ¥105 million in finished goods and ¥59 million in work in process, despite decreases of ¥185 million in notes and accounts receivable and ¥208 million in electronically recorded monetary claims. Liabilities decreased by ¥73 million from the end of the previous consolidated fiscal year to ¥1,395 million. This was mainly due to a ¥95 million decrease in borrowings, despite increases of ¥27 million in advances received and ¥15 million in provision for bonuses.」
Total assets and liabilities continued to decline, with total assets at ¥2,884 million and liabilities at ¥1,395 million. Borrowings decreased by ¥95 million. - FY2025-H1Decrease in total assets and liabilitiesAnnual report
「Total assets as of the end of the interim accounting period decreased by ¥521 million from the end of the previous fiscal year to ¥2,969 million. This was mainly due to increases of ¥39 million in finished goods and ¥10 million in work in process, despite decreases of ¥300 million in cash and deposits and ¥259 million in notes and accounts receivable and electronically recorded monetary claims. Liabilities decreased by ¥354 million from the end of the previous fiscal year to ¥1,535 million.」
Total assets decreased by ¥521 million and liabilities by ¥354 million from the end of the previous fiscal year. The decline in cash and deposits, trade receivables, borrowings and other items marks a shift from the increase in liabilities through the previous fiscal year. - FY2024Continued decrease in total assets and increase in liabilitiesAnnual report
「Assets at the end of the fiscal year stood at ¥3,490 million, down 6.5% from the end of the previous fiscal year. The main factors were increases of ¥79 million in accounts receivable, ¥391 million in electronically recorded monetary claims, ¥89 million in work in process, and ¥22 million in raw materials and supplies, offset by decreases of ¥893 million in contract assets and ¥40 million in property, plant and equipment. As a result, assets decreased by ¥241 million from the end of the previous fiscal year. Liabilities increased by ¥61 million from the end of the previous fiscal year.」
Total assets decreased by 6.5% from the end of the previous fiscal year, while liabilities increased by ¥61 million. The company continues its cash management policy based on collecting trade receivables, optimizing inventories, reducing costs and reviewing borrowings. - FY2024-Q3Decline in total assets; increase in liabilitiesAnnual report
「Total assets as of the end of the cumulative third quarter decreased by ¥143 million from the end of the previous fiscal year to ¥3,589 million. This was mainly due to increases of ¥336 million in notes and accounts receivable and electronically recorded monetary claims and ¥341 million in inventories, despite decreases of ¥613 million in cash and deposits and ¥426 million in contract assets related to large-scale construction projects. Liabilities increased by ¥69 million from the end of the previous fiscal year to ¥1,898 million. This was mainly due to increases of ¥157 million in borrowings and ¥39 million in advances received, despite a ¥93 million decrease in notes and accounts payable.」
Total assets decreased, while trade receivables, inventories and borrowings increased, and liabilities also increased from the end of the previous fiscal year. - FY2024-Q2Continued increase in assets and liabilitiesAnnual report
「Total assets as of the end of the cumulative second quarter increased by ¥159 million from the end of the previous fiscal year to ¥3,891 million. This was mainly due to increases of ¥184 million in finished goods, ¥136 million in work in process, ¥122 million in consumption tax receivable and ¥50 million in notes and accounts receivable and electronically recorded monetary claims, despite a ¥345 million decrease in contract assets related to large-scale construction projects. Liabilities increased by ¥432 million from the end of the previous fiscal year to ¥2,261 million.」
Total assets increased by ¥159 million due to increases in finished goods, work in process, trade receivables and other items, while liabilities increased by ¥432 million due to increases in accounts payable, long-term borrowings and other items. - FY2024-Q1Continued increase in assets and liabilitiesAnnual report
「Total assets as of the end of the first quarter increased by ¥630 million from the end of the previous fiscal year to ¥4,363 million. This was mainly due to increases of ¥141 million in cash and deposits, ¥318 million in contract assets and ¥320 million in inventories, despite a ¥171 million decrease in notes and accounts receivable and electronically recorded monetary claims. Liabilities increased by ¥678 million from the end of the previous fiscal year to ¥2,507 million. This was mainly due to increases of ¥135 million in accounts payable, ¥325 million in short-term borrowings and ¥214 million in long-term borrowings.」
Total assets increased by ¥630 million and liabilities by ¥678 million from the end of the previous fiscal year. Changes in asset and liability management, including increases in contract assets, inventories, and short- and long-term borrowings, continue. - FY2023Increase in assets and liabilities and decrease in operating cash flowAnnual report
「Funds decreased by ¥579 million as a result of operating activities. The main increases included ¥188 million in profit before income taxes, ¥70 million in depreciation and a ¥61 million decrease in inventories. These were outweighed by decreases including a ¥666 million increase in trade receivables, a ¥187 million decrease in accounts payable and ¥77 million in income taxes paid.」
Cash flows from operating activities decreased by ¥579.82 million due mainly to an increase in trade receivables and other items. Total assets increased by 16.7% from the end of the previous fiscal year and liabilities by 26.2%, with borrowings also increasing. - FY2023-Q3Increase in total assets and liabilitiesAnnual report
「Total assets as of the end of the cumulative third quarter increased by ¥414 million from the end of the previous fiscal year to ¥3,613 million. This was mainly due to increases of ¥157 million in cash and deposits, ¥103 million in advances paid, ¥77 million in inventories, and ¥72 million in notes and accounts receivable, contract assets and electronically recorded monetary claims. Liabilities increased by ¥402 million from the end of the previous fiscal year to ¥1,851 million. This was mainly due to an ¥833 million increase in borrowings, despite decreases of ¥247 million in notes and accounts payable, ¥70 million in advances received, ¥64 million in bonds and ¥49 million in income taxes payable.」
Total assets and liabilities turned upward from the declining trend through the previous year, increasing by ¥414 million and ¥402 million, respectively. Borrowings increased by ¥833 million. - FY2023-Q2Continued decrease in total assets and liabilitiesAnnual report
「Total assets as of the end of the cumulative second quarter decreased by ¥469 million from the end of the previous fiscal year to ¥2,729 million. This was mainly due to decreases of ¥286 million in cash and deposits and ¥221 million in notes and accounts receivable and electronically recorded monetary claims. Liabilities decreased by ¥299 million from the end of the previous fiscal year to ¥1,150 million.」
Total assets decreased by ¥469 million and liabilities by ¥299 million from the end of the previous fiscal year. Changes in balances of cash and deposits, trade receivables, accounts payable and other items were disclosed. - FY2023-Q1Decrease in total assets and liabilitiesAnnual report
「Total assets as of the end of the first quarter decreased by ¥541 million from the end of the previous fiscal year to ¥2,657 million. This was mainly due to decreases of ¥177 million in cash and deposits and ¥454 million in notes and accounts receivable and electronically recorded monetary claims, despite a ¥168 million increase in inventories. Liabilities decreased by ¥361 million from the end of the previous fiscal year to ¥1,088 million.」
Total assets decreased by ¥541 million and liabilities by ¥361 million from the end of the previous fiscal year. Balances of cash and deposits, trade receivables, electronically recorded monetary claims, inventories, accounts payable and other items changed. - FY2022Decrease in operating cash flow and increase in assets and liabilitiesAnnual report
「Funds decreased by ¥28 million as a result of operating activities. The main increases included ¥201 million in profit before income taxes, ¥77 million in depreciation, and a ¥200 million increase in accounts payable. These were outweighed by decreases including a ¥339 million increase in trade receivables, a ¥109 million increase in inventories, a ¥71 million decrease in consumption tax payable, and ¥29 million in income taxes paid.」
Cash flows from operating activities decreased by ¥28.19 million. Total assets increased by 38.6% from the end of the previous fiscal year and liabilities by 41.2%, while increases in trade receivables and inventories reduced cash. - FY2022-Q3Increase in total assets and liabilitiesAnnual report
「Total assets as of the end of the cumulative third quarter increased by ¥607 million from the end of the previous fiscal year to ¥2,916 million. This was mainly due to increases of ¥423 million in cash and deposits and ¥233 million in inventories, despite a ¥44 million decrease in property, plant and equipment. Liabilities increased by ¥233 million from the end of the previous fiscal year to ¥1,260 million. This was mainly due to increases of ¥214 million in long-term borrowings and ¥132 million in notes and accounts payable, despite decreases of ¥26 million in advances received, ¥21 million in provision for bonuses and ¥21 million in bonds.」
Total assets increased by ¥607 million and liabilities by ¥233 million from the end of the previous fiscal year. Changes in balances of cash and deposits, inventories, long-term borrowings, notes and accounts payable, and other items were disclosed. - FY2022-Q2Increase in trade receivables and decline in operating cash flowAnnual report
「Total assets for the cumulative second quarter increased by ¥311 million from the end of the previous fiscal year to ¥2,620 million. This mainly reflected decreases of ¥30 million in investment securities and ¥29 million in property, plant and equipment, offset by increases of ¥114 million in cash and deposits, ¥42 million in work in progress, and ¥214 million in notes and accounts receivable and electronically recorded monetary claims.」
Total assets increased by ¥311 million, while trade receivables and other items increased by ¥214 million, resulting in a ¥172.55 million decrease in cash flows from operating activities. - FY2022-Q1Increase in total assets and net assetsAnnual report
「Total assets for the cumulative first quarter increased by ¥450 million from the end of the previous fiscal year to ¥2,759 million. This mainly reflected increases of ¥349 million in cash and deposits and ¥122 million in notes and accounts receivable and electronically recorded monetary claims.」
Total assets increased by ¥450 million from the end of the previous fiscal year. Cash and deposits and trade receivables increased, indicating a shift in asset management from the declining trend seen in the previous year. - FY2021Continued decrease in total assets and liabilitiesAnnual report
「The company will continue to accelerate the collection of trade receivables and optimize inventories, while managing cash effectively through cost reductions and reviews of borrowings.」
The company continues to pursue policies of collecting trade receivables, optimizing inventories, reducing costs and reviewing borrowings. For the full year, total assets decreased by 25.7% and liabilities decreased by 41.8% from the end of the previous fiscal year. - FY2021-Q3Continued decrease in total assets and liabilitiesAnnual report
「Total assets for the cumulative third quarter decreased by ¥603 million from the end of the previous fiscal year to ¥2,503 million. This mainly reflected decreases of ¥607 million in cash and deposits and ¥53 million in inventories, partly offset by a ¥47 million increase in notes and accounts receivable. Liabilities decreased by ¥470 million from the end of the previous fiscal year to ¥1,293 million.」
Total assets decreased by ¥603 million from the end of the previous fiscal year, while liabilities decreased by ¥470 million. The company disclosed changes in the balances of cash and deposits, inventories, trade receivables, borrowings, trade payables and other items. - FY2021-Q2Continued decrease in total assets and liabilitiesAnnual report
「Total assets for the cumulative second quarter decreased by ¥412 million from the end of the previous fiscal year to ¥2,694 million. This mainly reflected decreases of ¥272 million in cash and deposits, ¥216 million in finished goods and ¥83 million in notes and accounts receivable, partly offset by increases of ¥21 million in work in progress and ¥22 million in property, plant and equipment. Liabilities decreased by ¥357 million from the end of the previous fiscal year to ¥1,406 million.」
Total assets decreased by ¥412 million from the end of the previous fiscal year, while liabilities decreased by ¥357 million. The company disclosed changes in the balances of cash and deposits, finished goods, trade receivables, work in progress, property, plant and equipment, trade payables, advances received, borrowings and other items. - FY2021-Q1Decrease in total assets and liabilitiesAnnual report
「Total assets for the cumulative first quarter decreased by ¥329 million from the end of the previous fiscal year to ¥2,777 million. This mainly reflected decreases of ¥246 million in cash and deposits, ¥95 million in notes and accounts receivable and ¥35 million in inventories. Liabilities decreased by ¥293 million from the end of the previous fiscal year to ¥1,469 million.」
Total assets decreased by ¥329 million from the end of the previous fiscal year, while liabilities decreased by ¥293 million. The company disclosed changes in the balances of cash and deposits, trade receivables, inventories, trade payables, advances received and other items. - FY2020AdvancedAnnual report
「Cash provided by operating activities amounted to ¥546 million. This mainly reflected profit before income taxes of ¥431 million, depreciation of ¥63 million and an impairment loss of ¥56 million, together with an ¥18 million increase in accounts payable and a ¥305 million increase in inventories, offset by decreases of ¥534 million in trade receivables, ¥44 million in trade payables and ¥39 million in accrued consumption taxes, as well as ¥180 million in income tax payments.」
Operating cash flow increased by ¥546 million, while trade receivables decreased by ¥534 million. Cash and cash equivalents at the end of the period amounted to ¥1,046.20 million. - FY2020-Q3Trade receivables declined, while cash increasedAnnual report
「Total assets for the cumulative third quarter increased by ¥167 million from the end of the previous fiscal year to ¥3,067 million. This mainly reflected decreases of ¥402 million in notes and accounts receivable and ¥24 million in property, plant and equipment, offset by increases of ¥308 million in cash and deposits and ¥221 million in inventories. Liabilities decreased by ¥18 million from the end of the previous fiscal year to ¥1,795 million. This mainly reflected decreases of ¥35 million in notes and accounts payable and ¥64 million in accrued income taxes, partly offset by increases of ¥42 million in borrowings and ¥64 million in advances received.」
The company disclosed changes in asset and liability balances, including decreases in trade receivables, increases in cash and inventories, and increases in borrowings and advances received. - FY2020-Q2Increase in advances received and borrowingsAnnual report
「This mainly reflected a ¥327 million decrease in notes and accounts receivable, partly offset by increases of ¥235 million in cash and deposits and ¥187 million in inventories. Liabilities increased by ¥122 million from the end of the previous fiscal year to ¥1,936 million. This mainly reflected decreases of ¥54 million in accrued income taxes and ¥49 million in notes and accounts payable, partly offset by increases of ¥248 million in advances received and ¥83 million in borrowings.」
Trade receivables decreased while cash and inventories increased, and advances received and borrowings also increased from the end of the previous fiscal year. - FY2020-Q1Increase in advances received and decrease in borrowingsAnnual report
「This mainly reflected a ¥230 million decrease in notes and accounts receivable, partly offset by increases of ¥133 million in cash and deposits and ¥92 million in inventories.」
Notes and accounts receivable decreased by ¥203 million, while cash and deposits increased by ¥133 million and inventories increased by ¥92 million. Among liabilities, advances received increased by ¥265 million, while borrowings decreased by ¥43 million. - FY2019Financing through long-term borrowingsAnnual report
「Cash provided by financing activities amounted to ¥90 million. This mainly reflected ¥430 million in proceeds from long-term borrowings, partly offset by ¥202 million in repayments of long-term borrowings, ¥42 million in bond redemptions, ¥50 million for the acquisition of treasury shares and ¥39 million in dividend payments.」
The company disclosed its financing and repayment activities, including ¥430 million in long-term borrowings, bond redemptions, the acquisition of treasury shares and dividend payments. - FY2019-Q3Increase in borrowings and total assetsAnnual report
「Total assets for the cumulative third quarter increased by ¥453 million from the end of the previous fiscal year to ¥2,671 million. This mainly reflected a ¥49 million decrease in notes and accounts receivable, offset by increases of ¥347 million in cash and deposits, ¥80 million in inventories and ¥44 million in property, plant and equipment. Liabilities increased by ¥341 million from the end of the previous fiscal year to ¥1,729 million. This mainly reflected a ¥34 million decrease in notes and accounts payable, offset by increases of ¥274 million in borrowings and ¥109 million in advances received.」
Balances of cash and deposits, inventories, property, plant and equipment, borrowings and advances received increased, resulting in higher total assets and liabilities than at the end of the previous fiscal year. - FY2019-Q2Increase in trade receivables and borrowingsAnnual report
「Total assets for the cumulative second quarter increased by ¥209 million from the end of the previous fiscal year to ¥2,427 million. This mainly reflected a ¥82 million decrease in inventories, partly offset by a ¥208 million increase in notes and accounts receivable. Liabilities increased by ¥154 million from the end of the previous fiscal year to ¥1,541 million. This mainly reflected a ¥51 million decrease in notes and accounts payable, partly offset by increases of ¥86 million in borrowings and ¥84 million in advances received.」
Inventories decreased by ¥82 million, while notes and accounts receivable increased by ¥208 million and borrowings increased by ¥86 million. Cash flow from operating activities decreased by ¥27.5 million. - FY2019-Q1Increase in borrowings and decrease in inventoriesAnnual report
「This mainly reflected decreases of ¥39 million in inventories, ¥8 million in notes and accounts receivable and ¥9 million in consumption taxes receivable, partly offset by a ¥53 million increase in cash and deposits. Liabilities increased by ¥25 million from the end of the previous fiscal year to ¥1,413 million. This mainly reflected decreases of ¥67 million in notes payable, ¥19 million in the provision for bonuses, ¥16 million in accrued income taxes and ¥21 million in the provision for directors' retirement benefits, partly offset by a ¥146 million increase in borrowings.」
Inventories and accounts receivable decreased and cash and deposits increased, while borrowings increased by ¥146 million. - FY2018AdvancedAnnual report
「Cash provided by operating activities amounted to ¥183 million. This was mainly attributable to profit before income taxes of ¥206 million and depreciation of ¥41 million, together with a ¥286 million decrease in trade receivables, partly offset by a ¥76 million increase in inventories and a ¥200 million decrease in trade payables.」
The company disclosed specific details on the management of assets and liabilities, including a ¥286 million decrease in trade receivables, operating cash flow of ¥183.56 million and repayment of ¥209.85 million in long-term borrowings. - FY2018-Q3AdvancedAnnual report
「Total assets for the cumulative third quarter decreased by ¥15 million from the end of the previous fiscal year to ¥2,538 million. This mainly reflected decreases of ¥148 million in cash and deposits and ¥236 million in notes and accounts receivable, partly offset by increases of ¥210 million in inventories and ¥68 million in property, plant and equipment. Liabilities decreased by ¥102 million from the end of the previous fiscal year to ¥1,762 million. This mainly reflected a ¥160 million decrease in borrowings and a ¥60 million decrease in notes and accounts payable, partly offset by an ¥85 million increase in bonds.」
Notes and accounts receivable decreased by ¥236 million and borrowings decreased by ¥160 million, while inventories increased by ¥210 million. The company disclosed specific details on the management of assets and liabilities. - FY2018-Q2Decrease in operating cash flow and repayment of borrowingsAnnual report
「Although profit before income taxes for the quarter amounted to ¥143 million, cash flow from operating activities decreased by ¥54 million, compared with an increase of ¥231 million in the same quarter of the previous year, mainly due to a ¥147 million increase in trade receivables and ¥32 million in income tax payments.」
Operating cash flow decreased by ¥54.93 million due to an increase in trade receivables and income tax payments. The company also repaid ¥114.019 million in borrowings and recorded ¥98.218 million in proceeds from the issuance of bonds. - FY2018-Q1AdvancedAnnual report
「Total assets for the cumulative first quarter decreased by ¥227 million from the end of the previous fiscal year to ¥2,326 million. This mainly reflected decreases of ¥262 million in cash and deposits and ¥286 million in accounts receivable, partly offset by a ¥340 million increase in inventories. Liabilities decreased by ¥215 million from the end of the previous fiscal year to ¥1,649 million, mainly because borrowings decreased by ¥60 million and advances received decreased by ¥41 million.」
The company disclosed specific changes in the balances of accounts receivable, cash and deposits, inventories and borrowings, showing progress in the management of assets and liabilities. - FY2017AdvancedAnnual report
「Cash provided by operating activities amounted to ¥283 million. This was mainly attributable to profit before income taxes of ¥249 million and depreciation of ¥34 million, together with a ¥94 million decrease in inventories and a ¥75 million increase in trade payables, partly offset by a ¥190 million increase in trade receivables.」
Operating cash flow increased by ¥283 million. The company provides specific details on cash management, including inventory optimization, changes in trade receivables and trade payables, and recorded profit. - FY2017-Q2AdvancedAnnual report
「Net cash provided by operating activities increased by ¥231 million, compared with a decrease of ¥47 million in the same quarter of the previous year. This primarily reflected a ¥123 million profit before income taxes for the quarter, a ¥115 million decrease in trade receivables and a ¥72 million increase in trade payables, partly offset by a ¥94 million increase in inventories. Net cash used in financing activities decreased by ¥149 million, mainly due to ¥129 million in repayments of borrowings.」
The company disclosed a ¥115 million decrease in trade receivables, a ¥231 million increase in operating cash flow and ¥129 million in repayments of borrowings. Inventories, meanwhile, increased by ¥94 million. - FY2016First statedAnnual report
「The company will continue to accelerate the collection of trade receivables and optimize inventories, while managing cash effectively through cost reductions and reviews of borrowings.」
The company manages cash through the collection of trade receivables, inventory optimization, cost reductions and reviews of borrowings.