Impact of Increases in Inventories and Operating Receivables on Operating Cash Flow
First written in FY2023-Q3. . Latest entry: FY2025-H1.
The whole theme swung hardest in 2022: 38 of 140 companies on the "Worse" side.
70 other companies' latest entry also says "Other".
- FY2025-H1Decrease in trade receivables and inventories, decrease in operating cash flowAnnual report
「Trade and other receivables decreased by ¥3,481 million, cash and cash equivalents increased by ¥1,818 million, and inventories decreased by ¥1,722 million.” “Cash generated from operating activities was ¥8,434 million, compared with an increase of ¥10,545 million in the same period of the previous year.”」
Trade receivables and inventories decreased, while cash generated from operating activities fell to ¥8,434 million from ¥10,545 million in the same period of the previous year. - FY2024-Q3Decrease in trade receivables and inventories, increase in operating cash flowAnnual report
「The main factors behind changes in assets were a decrease of ¥4,382 million in trade and other receivables, an increase of ¥2,725 million in cash and cash equivalents, and an increase of ¥2,419 million in property, plant and equipment.” “Cash generated from operating activities during the cumulative third quarter of the current consolidated fiscal year was ¥15,969 million, compared with an increase of ¥4,089 million in the same period of the previous year.”」
Trade receivables decreased by ¥4,382 million, while inventories also decreased from ¥40,123 million at the end of the previous consolidated fiscal year to ¥38,702 million. Cash generated from operating activities increased to ¥15,969 million. - FY2024-Q2Increase in inventories, slight decrease in trade receivablesAnnual report
「Inventories: 40,123 41,161” “Trade and other receivables: 37,303 37,205」
From the end of the previous consolidated fiscal year, inventories increased by ¥1,038 million, while trade and other receivables decreased by ¥98 million. - FY2024-Q1Increase in inventories, decrease in trade receivablesAnnual report
「The main factors behind changes in assets were increases of ¥2,350 million in inventories, ¥1,516 million in other financial assets (non-current assets), and ¥984 million in cash and cash equivalents.” “Trade and other receivables decreased by ¥2,161 million.”」
Inventories increased by ¥2,350 million, while trade and other receivables decreased by ¥2,161 million. The pattern changed from the end of the previous fiscal year, when both inventories and trade receivables increased. - FY2023Continued increases in inventories and trade receivablesAnnual report
「The main factors behind changes in assets were increases of ¥7,836 million in inventories, ¥4,928 million in trade and other receivables, and ¥1,770 million in cash and cash equivalents.」
Increases in inventories and trade receivables continued at the end of the fiscal year, and total assets increased by ¥15,204 million from the end of the previous fiscal year. - FY2023-Q3First statedAnnual report
「The main factors behind changes in assets were increases of ¥8,205 million in inventories, ¥5,001 million in trade and other receivables, and ¥2,480 million in cash and cash equivalents.” “Cash generated from operating activities during the cumulative third quarter of the current consolidated fiscal year was ¥4,089 million, compared with an increase of ¥6,355 million in the same period of the previous year.”」
Increases in inventories and trade receivables were identified as the main factors behind changes in financial position, while cash generated from operating activities decreased from the same period of the previous year.