Use of Cash Flow from Operating Activities Due to an Increase in Trade Receivables
First written in FY2018-Q2. 15 of 16 entries say "Reframed", first in FY2018. Latest entry: FY2026-H1.
Fuso Dentsu moved to the "Worse" side of this theme in 2019, 2 years before the typical company in this theme (2021).
The whole theme swung hardest in 2022: 9 of 33 companies on the "Worse" side.
0 other companies' latest entry also says "Reframed".
- FY2026-H1ReframedAnnual report
「Cash used in operating activities was ¥1,908 million. The main factors were the recording of interim net income before income taxes of ¥3,500 million and a ¥7,140 million increase in trade receivables and contract assets, despite a ¥2,306 million decrease in inventories.」
Operating cash flow was an outflow of ¥1,908 million, with the ¥7,140 million increase in trade receivables and contract assets cited as the main factor. The factors cited and the direction of cash flow changed from an inflow of ¥1,310 million mainly due to an increase in trade payables in the previous full year. - FY2025ReframedAnnual report
「Cash generated from operating activities was ¥4,877 million (¥1,310 million generated in the same period of the previous year). The main factor was a ¥6,063 million increase in trade payables, despite a ¥2,784 million increase in inventories.」
Operating cash flow increased from ¥1,310 million in the same period of the previous year to ¥4,877 million. An increase in trade payables was cited as the main factor, despite an increase in inventories. - FY2025-H1ReframedAnnual report
「Cash generated from operating activities was ¥950 million (¥425 million generated in the same period of the previous year). The main factors were recording interim net income of ¥1,510 million and a ¥4,825 million increase in trade payables, despite a ¥6,033 million increase in trade receivables and contract assets.」
Operating cash flow increased from ¥425 million in the same period of the previous year to ¥950 million. The main factors cited were recording interim net income and an increase in trade payables, despite an increase in trade receivables and contract assets. - FY2024ReframedAnnual report
「Cash generated from operating activities was ¥1,310 million (¥1,689 million generated in the same period of the previous year). The main factor was the increase in trade payables.」
Operating cash flow decreased from ¥1,689 million in the same period of the previous year to ¥1,310 million, with an increase in trade payables cited as the main factor. - FY2024-Q2ReframedAnnual report
「Cash generated from operating activities was ¥425 million (¥349 million generated in the same quarter of the previous year). The main factor was the recording of quarterly net income.」
Operating cash flow increased from ¥349 million in the same quarter of the previous year to ¥425 million, and the explanation of the main factor changed from an increase in consumption taxes and other taxes payable to the recording of quarterly net income. - FY2023ReframedAnnual report
「Cash generated from operating activities was ¥1,689 million (¥1,778 million used in the same period of the previous year). The main factor was the receipt of interest and dividends.」
Operating cash flow changed from an outflow of ¥1,778 million in the same period of the previous year to an inflow of ¥1,689 million, and the explanation of the main factor also changed from trade receivables, contract assets and other items to the receipt of interest and dividends. - FY2023-Q2ReframedAnnual report
「Cash generated from operating activities was ¥349 million (¥1,176 million used in the same quarter of the previous year). The main factor was an increase in consumption taxes and other taxes payable.」
Operating cash flow changed from an outflow of ¥1,176 million in the same quarter of the previous year to an inflow of ¥349 million, and the explanation of the main factor also changed to an increase in consumption taxes and other taxes payable. - FY2022ReframedAnnual report
「Cash used in operating activities was ¥1,778 million (¥2,478 million generated in the same period of the previous year). The main factors were increases in trade receivables and contract assets and payment of corporate income taxes and other taxes.」
Operating cash flow changed from an inflow of ¥2,478 million in the previous full year to an outflow of ¥1,778 million, with increases in trade receivables and contract assets and payment of corporate income taxes and other taxes cited as the main factors. - FY2022-Q2ReframedAnnual report
「Cash used in operating activities was ¥1,176 million (¥728 million generated in the same quarter of the previous year). The main factors were a ¥4,929 million increase in trade receivables and contract assets, a ¥526 million decrease in inventories and a ¥2,620 million increase in trade payables.」
Operating cash flow changed from an inflow of ¥728 million in the same quarter of the previous year to an outflow of ¥1,176 million. The main factors cited were increases in trade receivables and contract assets and an increase in trade payables. - FY2021-Q2ReframedAnnual report
「Cash generated from operating activities was ¥728 million (¥1,077 million generated in the same quarter of the previous year). The main factor was a ¥6,590 million increase in trade payables, despite a ¥7,423 million increase in trade receivables.」
Operating cash flow decreased from ¥1,077 million in the same quarter of the previous year to ¥728 million. A ¥6,590 million increase in trade payables was cited as the main factor, despite a ¥7,423 million increase in trade receivables. - FY2020ReframedAnnual report
「Cash generated from operating activities was ¥1,530 million (¥165 million used in the same period of the previous year). The main factor was a decrease in trade receivables.」
Operating cash flow changed from an outflow of ¥165 million in the same period of the previous year to an inflow of ¥1,530 million, and the explanation of the main factor also changed to a decrease in trade receivables. - FY2020-Q2ReframedAnnual report
「Cash generated from operating activities was ¥1,077 million (¥1,185 million used in the same period of the previous year). The main factor was a ¥2,634 million increase in trade payables, despite a ¥4,066 million increase in trade receivables.」
Operating cash flow changed from an outflow of ¥1,185 million in the same period of the previous year to an inflow of ¥1,077 million. An increase in trade payables was cited as the main factor, despite an increase in trade receivables. - FY2019ReframedAnnual report
「Cash used in operating activities was ¥165 million (¥507 million used in the same period of the previous year). The main factors were increases of ¥2,201 million in trade receivables and ¥837 million in inventories, despite a ¥2,684 million increase in trade payables.」
Cash used in operating activities decreased from ¥507 million to ¥165 million, while the explanation of the main factors changed to a combination of an increase in trade payables and increases in trade receivables and inventories. - FY2019-Q2ReframedAnnual report
「Cash used in operating activities was ¥1,185 million (¥536 million used in the same period of the previous year). The main factor was an increase in inventories.」
Cash used in operating activities increased from ¥536 million in the same period of the previous year to ¥1,185 million, and the explanation of the main factor changed from trade receivables and trade payables to an increase in inventories. - FY2018ReframedAnnual report
「Cash used in operating activities was ¥507 million (compared with ¥906 million generated in the same period of the previous year). The main factor was a decrease in trade payables.」
The explanation of the factors changed from operating cash outflows mainly due to an increase in trade receivables in the interim period to ¥507 million in full-year outflows mainly due to a decrease in trade payables. - FY2018-Q2First statedAnnual report
「Cash used in operating activities was ¥536 million (compared with ¥819 million used in the same quarter of the previous year). The main factor was an increase in trade receivables.」
The disclosure states that operating cash flow was an outflow of ¥536 million, mainly due to an increase in trade receivables.