Transition to a Business Structure That Generates Stable Operating Cash Flow
First written in FY2020. 9 of 13 entries say "Advanced", first in FY2022-Q2. Latest entry: FY2026.
The whole theme swung hardest in 2025: 3 of 23 companies on the "Worse" side.
10 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「Cash provided by operating activities was ¥1,256 million, up 162.7% year on year.」
Operating cash flow increased from ¥478 million in the previous fiscal year to ¥1.256 billion, updating the quantitative improvement toward transforming the business into one that consistently generates operating cash flow. However, the company does not state that the transformation has been completed. - 2026-05-15AdvancedEarnings
「Cash provided by operating activities was ¥1,256 million, up 162.7% year on year.」
営業キャッシュ・フローは前期の478百万円から1,256百万円へ増加し、安定的な営業キャッシュ・フロー創出に向けた数値上の改善を更新している。ただし、転換完了とは記載していない。 - FY2026-H1AdvancedAnnual report
「Funds generated from operating activities were ¥559 million, up 21.8% year on year.」
Operating cash flow increased from ¥459 million in the same period of the previous year to ¥559 million provided, representing quantitative improvement toward transforming the company into one that consistently generates operating cash flow. However, it did not state that the transformation had been completed. - FY2025AdvancedAnnual report
「Cash provided by operating activities was ¥478 million, compared with ¥959 million used in the previous fiscal year.」
Operating cash flow shifted from ¥959 million used in the previous year to ¥478 million provided, indicating quantitative improvement toward transforming the company into one that consistently generates operating cash flow. However, it did not state that the transformation had been completed. - FY2025-H1AdvancedAnnual report
「Cash provided by operating activities was ¥459 million, compared with ¥571 million used in the corresponding period of the previous year.」
Operating cash flow changed from ¥571 million used in the same period of the previous year to ¥459 million generated, indicating quantitative improvement toward a business structure capable of generating operating cash flow steadily. However, the disclosure does not state that the transition has been completed. - FY2024WorsenedAnnual report
「Cash used in operating activities was ¥959 million, compared with ¥306 million provided in the previous fiscal year.」
Operating cash flow turned from ¥306 million provided in the previous fiscal year to ¥959 million used, indicating deterioration in the company's progress toward becoming capable of generating operating cash flow steadily. - FY2024-Q2WorsenedAnnual report
「Cash used in operating activities was ¥571 million, compared with ¥292 million provided in the same period of the previous year.」
Operating cash flow shifted from an inflow of ¥292 million in the same period of the previous year to an outflow of ¥571 million, worsening the indicators for transforming the business into one that consistently generates operating cash flow. - FY2023AdvancedAnnual report
「Cash provided by operating activities was ¥306 million.」
Operating cash flow was an inflow of ¥306 million, marking another profitable period following the ¥289 million inflow on a consolidated basis in the previous fiscal year. However, it does not state that the transition to a stable earnings structure has been completed. - FY2023-Q2AdvancedAnnual report
「Cash provided by operating activities was ¥292 million.」
Operating cash flow was ¥292 million in the cumulative second quarter, marking another profitable period as the company transitions toward a business capable of generating operating cash flow. However, it does not state that the transition to a stable business structure has been completed. - FY2022AdvancedAnnual report
「Cash provided by operating activities was ¥289 million, compared with ¥537 million used in the previous fiscal year.」
Operating cash flow changed from ¥537 million used in the previous fiscal year to ¥289 million generated, indicating numerical improvement toward becoming a business that steadily generates operating cash flow. However, the company does not state that the transition has been completed. - FY2022-Q2AdvancedAnnual report
「Funds generated from operating activities were ¥190 million, compared with ¥624 million used in the same period of the previous year.」
Operating cash flow turned from ¥624 million used in the same period of the previous year to ¥190 million generated, indicating quantitative improvement toward establishing a business structure that consistently generates operating cash flow. However, it does not state that the transition to a stable structure has been completed. - FY2021RestatedAnnual report
「We believe it is an urgent priority to restore performance promptly so that operating cash flow becomes positive and to transform the business into one that can generate operating cash flow consistently.」
Achieving stable positive operating cash flow and transforming the company into a profitable business remains an urgent priority. However, operating cash flow for the fiscal year was an outflow of ¥537 million. - FY2020First statedAnnual report
「The company considers it urgent to restore performance while operating cash flow remains positive and transform its business into one capable of generating stable operating cash flow.」
The company has explicitly identified restoring performance while operating cash flow remains positive and transitioning to a structure capable of generating operating cash flow steadily as new management objectives.