Increase in Current Assets Due to Higher Inventories and Increase in Current Liabilities Due to Short-Term Borrowings
First written in FY2018-Q1. 23 of 33 entries say "Reframed", first in FY2019. Latest entry: 2026-08-07.
I.A Group moved to the "Worse" side of this theme in 2020.
The whole theme swung hardest in 2020: 1 of 8 companies on the "Worse" side.
0 other companies' latest entry also says "Reframed".
- 2026-08-07ReframedEarnings
「The main factor behind the increase was a ¥214 million increase in inventories.」
The main factor behind the increase in current assets during the quarter was higher inventories. - FY2026ReframedAnnual report
「Current assets decreased by ¥613 million from the previous fiscal year to ¥11,248 million. This was mainly due to a ¥558 million decrease in inventories. Current liabilities decreased by ¥1,763 million from the previous fiscal year to ¥6,003 million. This was mainly due to a ¥1,496 million decrease in short-term borrowings.」
The composition shifted from increases in inventories and short-term borrowings in the previous fiscal year to decreases in both inventories and short-term borrowings in the current fiscal year. Long-term borrowings increased by ¥236 million. - 2026-05-08ReframedEarnings
「The main factor behind the decrease was a ¥558 million decline in inventories.」
Inventories, which had increased in the previous fiscal year, declined, changing the explanation of the asset composition. Short-term borrowings also decreased by ¥1,496 million, while long-term borrowings increased by ¥236 million. - FY2026-H1ReframedAnnual report
「Current assets Current assets at the end of the interim consolidated accounting period increased by ¥195 million from the end of the previous consolidated fiscal year to ¥12,058 million. This was mainly due to an increase in cash and deposits. Current liabilities Current liabilities at the end of the interim consolidated accounting period increased by ¥273 million from the end of the previous consolidated fiscal year to ¥8,041 million. This was mainly due to an increase in accounts payable.」
Current assets increased mainly because of higher cash and deposits, while current liabilities increased mainly because of higher accounts payable, representing a shift from the previous full-year composition centered on decreases in inventories and short-term borrowings. - FY2025ReframedAnnual report
「At the end of the current consolidated fiscal year, current assets increased by ¥552 million from the previous fiscal year to ¥11,862 million. This was mainly due to a ¥610 million increase in inventories. At the end of the current consolidated fiscal year, current liabilities decreased by ¥664 million from the previous fiscal year to ¥7,767 million. This was mainly due to a ¥948 million decrease in short-term borrowings.」
Inventories increased while short-term borrowings decreased, resulting in higher current assets and lower current liabilities. - FY2025-H1ReframedAnnual report
「Current assets Current assets at the end of the interim consolidated accounting period decreased by ¥237 million from the end of the previous consolidated fiscal year to ¥11,072 million. This was mainly due to a decrease in accounts receivable. Non-current assets Non-current assets at the end of the interim consolidated accounting period decreased by ¥87 million from the end of the previous consolidated fiscal year to ¥16,383 million. This was mainly due to a decrease in buildings and structures. Current liabilities Current liabilities at the end of the interim consolidated accounting period decreased by ¥184 million from the end of the previous consolidated fiscal year to ¥8,247 million. This was mainly due to a decrease in current income taxes payable. Non-current liabilities Non-current liabilities at the end of the interim consolidated accounting period decreased by ¥211 million from the end of the previous consolidated fiscal year to ¥4,468 million. This was mainly due to a decrease in long-term borrowings.」
The main factors driving changes in assets and liabilities were accounts receivable for current assets, buildings and structures for non-current assets, current income taxes payable for current liabilities, and long-term borrowings for non-current liabilities. - FY2024ReframedAnnual report
「Current assets At the end of the current consolidated fiscal year, current assets increased by ¥345 million from the previous fiscal year to ¥11,309 million. This was mainly due to a ¥1,011 million increase in inventories. Current liabilities At the end of the current consolidated fiscal year, current liabilities decreased by ¥379 million from the previous fiscal year to ¥8,432 million. This was mainly due to a ¥597 million decrease in short-term borrowings.」
Inventories increased, while current liabilities decreased mainly because of lower short-term borrowings, resulting in a shift to a composition combining higher assets with lower borrowings. - FY2024-Q3ReframedAnnual report
「Current assets Current assets at the end of the third quarter of the current consolidated fiscal year increased by ¥784 million from the end of the previous consolidated fiscal year to ¥11,749 million. This was mainly due to an increase in accounts receivable. Non-current assets Non-current assets at the end of the third quarter of the current consolidated fiscal year decreased by ¥46 million from the end of the previous consolidated fiscal year to ¥16,679 million. This was mainly due to a decrease in buildings and structures. Current liabilities Current liabilities at the end of the third quarter of the current consolidated fiscal year increased by ¥256 million from the end of the previous consolidated fiscal year to ¥9,068 million. This was mainly due to an increase in current income taxes payable. Non-current liabilities Non-current liabilities at the end of the third quarter of the current consolidated fiscal year decreased by ¥443 million from the end of the previous consolidated fiscal year to ¥4,957 million. This was mainly due to a decrease in long-term borrowings.」
The main factors driving changes in assets and liabilities were accounts receivable for current assets, current income taxes payable for current liabilities, buildings and structures for non-current assets, and long-term borrowings for non-current liabilities. The composition has shifted from the previous explanation centered on inventories and short-term borrowings. - FY2024-Q2ReframedAnnual report
「Current assets Current assets at the end of the second quarter of the current consolidated fiscal year decreased by ¥130 million from the end of the previous consolidated fiscal year to ¥10,833 million. This was mainly due to a decrease in cash and deposits. Non-current assets Non-current assets at the end of the second quarter of the current consolidated fiscal year increased by ¥109 million from the end of the previous consolidated fiscal year to ¥16,835 million. This was mainly due to an increase in land. Current liabilities Current liabilities at the end of the second quarter of the current consolidated fiscal year increased by ¥230 million from the end of the previous consolidated fiscal year to ¥9,042 million. This was mainly due to an increase in short-term borrowings.」
Current assets decreased mainly because of lower cash and deposits, non-current assets increased mainly because of higher land, and current liabilities increased mainly because of higher short-term borrowings. The factors driving changes in assets and liabilities have been updated. - FY2023ReframedAnnual report
「Current assets decreased by ¥81 million from the previous fiscal year to ¥10,964 million. This was mainly due to a ¥231 million decrease in cash and deposits. Current liabilities decreased by ¥1,262 million from the previous fiscal year to ¥8,812 million. This was mainly due to an ¥826 million decrease in short-term borrowings.」
Both current assets and current liabilities decreased, with the factors driving the changes being lower cash and deposits and lower short-term borrowings. - FY2023-Q3ReframedAnnual report
「Current assets Current assets at the end of the third quarter of the current consolidated fiscal year increased by ¥1,366 million from the end of the previous consolidated fiscal year to ¥12,412 million. This was mainly due to an increase in accounts receivable. Current liabilities Current liabilities at the end of the third quarter of the current consolidated fiscal year increased by ¥620 million from the end of the previous consolidated fiscal year to ¥10,695 million. This was mainly due to an increase in short-term borrowings.」
The factor driving the increase in current assets shifted from cash and deposits to accounts receivable, while current liabilities increased mainly because of higher short-term borrowings. The composition of the factors driving changes through the previous quarter has partly changed. - FY2023-Q2RestatedAnnual report
「Current assets Current assets at the end of the second quarter of the current consolidated fiscal year decreased by ¥794 million from the end of the previous consolidated fiscal year to ¥10,251 million. This was mainly due to a decrease in cash and deposits. Current liabilities Current liabilities at the end of the second quarter of the current consolidated fiscal year decreased by ¥800 million from the end of the previous consolidated fiscal year to ¥9,274 million. This was mainly due to a decrease in accounts payable.」
Both current assets and current liabilities decreased from the end of the previous fiscal year, mainly because of lower cash and deposits and lower accounts payable, respectively. The composition of the factors driving the changes in the previous quarter has been reaffirmed. - FY2023-Q1ReframedAnnual report
「Current assets Current assets at the end of the first quarter of the current consolidated fiscal year decreased by ¥744 million from the end of the previous consolidated fiscal year to ¥10,301 million. This was mainly due to a decrease in cash and deposits. Current liabilities Current liabilities at the end of the first quarter of the current consolidated fiscal year decreased by ¥621 million from the end of the previous consolidated fiscal year to ¥9,453 million. This was mainly due to a decrease in accounts payable.」
The factor driving the decrease in current assets was cash and deposits, while the factor driving the decrease in current liabilities was accounts payable, representing a shift from the previous explanation centered on inventories and current income taxes payable. - FY2022ReframedAnnual report
「Current assets decreased by ¥694 million from the previous fiscal year to ¥11,046 million. This was mainly due to a ¥1,576 million decrease in inventories. Current liabilities decreased by ¥338 million from the previous fiscal year to ¥10,074 million. This was mainly due to a ¥428 million decrease in current income taxes payable.」
The composition shifted from increases in inventories and short-term borrowings through the previous fiscal year to decreases in both current assets and current liabilities in the current fiscal year, mainly because of decreases in inventories and current income taxes payable. - FY2022-Q3RestatedAnnual report
「Current assets Current assets at the end of the third quarter of the current consolidated fiscal year increased by ¥2,075 million from the end of the previous consolidated fiscal year to ¥13,816 million. This was mainly due to an increase in cash and deposits. Current liabilities Current liabilities at the end of the third quarter of the current consolidated fiscal year increased by ¥1,985 million from the end of the previous consolidated fiscal year to ¥12,398 million. This was mainly due to an increase in short-term borrowings.」
Current assets increased mainly because of higher cash and deposits, while current liabilities increased mainly because of higher short-term borrowings. The composition of the factors driving changes shown through the previous quarter has been reaffirmed. - FY2022-Q2ReframedAnnual report
「Current assets Current assets at the end of the second quarter of the current consolidated fiscal year increased by ¥66 million from the end of the previous consolidated fiscal year to ¥11,807 million. This was mainly due to an increase in cash and deposits. Current liabilities Current liabilities at the end of the second quarter of the current consolidated fiscal year increased by ¥171 million from the end of the previous consolidated fiscal year to ¥10,585 million. This was mainly due to an increase in short-term borrowings.」
The factor driving changes in current assets shifted from inventories to cash and deposits, while the factor driving changes in current liabilities shifted from accounts payable and current income taxes payable to short-term borrowings. Non-current liabilities decreased by ¥671 million, mainly because of a decrease in long-term borrowings. - FY2022-Q1ReframedAnnual report
「Current assets Current assets at the end of the first quarter of the current consolidated fiscal year decreased by ¥227 million from the end of the previous consolidated fiscal year to ¥11,513 million. This was mainly due to a decrease in inventories. Current liabilities Current liabilities at the end of the first quarter of the current consolidated fiscal year decreased by ¥264 million from the end of the previous consolidated fiscal year to ¥10,148 million. This was mainly due to a decrease in current income taxes payable.」
Both current assets and current liabilities decreased, mainly because of lower inventories and lower current income taxes payable, respectively. The factors driving the changes have shifted from the previous explanation centered on changes in short-term borrowings and accounts payable. - FY2021ReframedAnnual report
「Current assets decreased by ¥143 million from the previous fiscal year to ¥11,740 million. This was mainly due to a ¥310 million decrease in inventories. Current liabilities increased by ¥560 million from the previous fiscal year to ¥10,413 million. This was mainly due to a ¥309 million increase in accounts payable.」
The composition shifted from increases in inventories and short-term borrowings through the previous fiscal year to a decrease in inventories at the end of the full fiscal year, with the increase in current liabilities driven mainly by accounts payable rather than short-term borrowings. - FY2021-Q3ReframedAnnual report
「Current assets Current assets at the end of the third quarter of the current consolidated fiscal year increased by ¥4,078 million from the end of the previous consolidated fiscal year to ¥15,962 million. This was mainly due to an increase in cash and deposits. Current liabilities Current liabilities at the end of the third quarter of the current consolidated fiscal year increased by ¥4,012 million from the end of the previous consolidated fiscal year to ¥13,865 million. This was mainly due to an increase in accounts payable.」
The factors driving increases in current assets and current liabilities shifted from the previous explanation centered on inventories and short-term borrowings to one centered on cash and deposits and accounts payable. - FY2021-Q2ReframedAnnual report
「Current assets Current assets at the end of the second quarter of the current consolidated fiscal year increased by ¥385 million from the end of the previous consolidated fiscal year to ¥12,269 million. This was mainly due to an increase in cash and deposits. Current liabilities Current liabilities at the end of the second quarter of the current consolidated fiscal year increased by ¥227 million from the end of the previous consolidated fiscal year to ¥10,080 million. This was mainly due to an increase in accounts payable.」
The factors driving changes in current assets and current liabilities shifted from inventories and short-term borrowings through the end of the previous fiscal year and the previous quarter to cash and deposits and accounts payable. - FY2021-Q1ReframedAnnual report
「Current assets Current assets at the end of the first quarter of the current consolidated fiscal year increased by ¥1,139 million from the end of the previous consolidated fiscal year to ¥13,023 million. This was mainly due to an increase in cash and deposits. Current liabilities Current liabilities at the end of the first quarter of the current consolidated fiscal year increased by ¥1,580 million from the end of the previous consolidated fiscal year to ¥11,433 million. This was mainly due to an increase in short-term borrowings.」
The factors driving changes in current assets and current liabilities shifted from inventories and accounts payable at the end of the previous fiscal year to increases in cash and deposits and short-term borrowings. - FY2020ReframedAnnual report
「At the end of the current consolidated fiscal year, current assets increased by ¥107 million from the previous fiscal year to ¥11,884 million. This was mainly due to a ¥275 million increase in inventories. Current liabilities decreased by ¥147 million from the previous fiscal year to ¥9,852 million. This was mainly due to a ¥370 million decrease in accounts payable.」
Current assets increased mainly because of higher inventories, while current liabilities shifted from an explanation centered on increases in short-term borrowings to a decrease mainly due to lower accounts payable. - FY2020-Q3ReframedAnnual report
「Current assets Current assets at the end of the third quarter of the current consolidated fiscal year increased by ¥4,623 million from the end of the previous consolidated fiscal year to ¥16,399 million. This was mainly due to an increase in cash and deposits. Current liabilities Current liabilities at the end of the third quarter of the current consolidated fiscal year increased by ¥3,925 million from the end of the previous consolidated fiscal year to ¥13,924 million. This was mainly due to an increase in accounts payable.」
The factors driving increases in current assets and current liabilities shifted from inventories and short-term borrowings in the previous quarter to cash and deposits and accounts payable. - FY2020-Q2AdvancedAnnual report
「Current assets Current assets at the end of the second quarter of the current consolidated fiscal year increased by ¥1,278 million from the end of the previous consolidated fiscal year to ¥13,055 million. This was mainly due to an increase in inventories. Current liabilities Current liabilities at the end of the second quarter of the current consolidated fiscal year increased by ¥1,129 million from the end of the previous consolidated fiscal year to ¥11,128 million. This was mainly due to an increase in short-term borrowings.」
Current assets increased by ¥1,278 million, mainly because of higher inventories, while current liabilities increased by ¥1,129 million, mainly because of higher short-term borrowings. Increases in both inventories and short-term borrowings were also confirmed in the previous quarter. - FY2020-Q1ReframedAnnual report
「Inventories 7,916,194 7,986,176 Short-term borrowings 4,754,740 5,568,827」
Inventories increased by ¥69.982 million and short-term borrowings by ¥814.087 million from the end of the previous fiscal year. The composition shifted from the decreases in inventories and short-term borrowings seen at the end of the previous fiscal year to renewed increases, primarily in short-term borrowings. - FY2019ReframedAnnual report
「Current assets decreased by ¥430 million from the previous fiscal year to ¥11,776 million. This was mainly due to a ¥327 million decrease in inventories. Current liabilities decreased by ¥741 million from the previous fiscal year to ¥9,999 million. This was mainly due to a ¥511 million decrease in short-term borrowings.」
The trend through the previous fiscal year of increases in both inventories and short-term borrowings shifted at the end of the full fiscal year to decreases of ¥327 million in inventories and ¥511 million in short-term borrowings. - FY2019-Q3AdvancedAnnual report
「Current assets Current assets at the end of the third quarter of the current consolidated fiscal year increased by ¥2,073.54 million from the end of the previous consolidated fiscal year to ¥14,279.94 million. This was mainly due to an increase in inventories. Current liabilities Current liabilities at the end of the third quarter of the current consolidated fiscal year increased by ¥2,741.70 million from the end of the previous consolidated fiscal year to ¥13,482.75 million. This was mainly due to an increase in short-term borrowings.」
At the end of the third quarter, current assets increased by ¥2,073.54 million, mainly because of higher inventories, while current liabilities increased by ¥2,741.70 million, mainly because of higher short-term borrowings. - FY2019-Q2AdvancedAnnual report
「Current assets Current assets at the end of the second quarter of the current consolidated fiscal year increased by ¥476.44 million from the end of the previous consolidated fiscal year to ¥12,682.84 million. This was mainly due to an increase in inventories. Current liabilities Current liabilities at the end of the second quarter of the current consolidated fiscal year increased by ¥2,087.12 million from the end of the previous consolidated fiscal year to ¥12,828.17 million. This was mainly due to an increase in short-term borrowings.」
At the end of the second quarter, current assets increased by ¥476.44 million, mainly because of higher inventories, while current liabilities increased by ¥2,087.12 million, mainly because of higher short-term borrowings. - FY2019-Q1AdvancedAnnual report
「Current assets Current assets at the end of the first quarter of the current consolidated fiscal year increased by ¥659.87 million from the end of the previous consolidated fiscal year to ¥12,866.27 million. This was mainly due to an increase in inventories. Current liabilities Current liabilities at the end of the first quarter of the current consolidated fiscal year increased by ¥861.17 million from the end of the previous consolidated fiscal year to ¥11,602.22 million. This was mainly due to an increase in short-term borrowings.」
At the end of the first quarter, current assets increased by ¥659.87 million, mainly because of higher inventories, while current liabilities increased by ¥861.17 million, mainly because of higher short-term borrowings. - FY2018AdvancedAnnual report
「At the end of the current consolidated fiscal year, current assets increased by ¥3,301.01 million from the previous fiscal year to ¥12,549.69 million. This was mainly due to a ¥2,325.94 million increase in inventories. At the end of the current consolidated fiscal year, current liabilities increased by ¥2,860.09 million from the previous fiscal year to ¥10,801.46 million. This was mainly due to a ¥1,485.39 million increase in short-term borrowings.」
At the end of the full fiscal year, current assets increased by ¥3,301.01 million, mainly because of higher inventories, while current liabilities increased by ¥2,860.09 million, mainly because of higher short-term borrowings. - FY2018-Q3AdvancedAnnual report
「Current assets Current assets at the end of the third quarter of the current consolidated fiscal year increased by ¥3,712.31 million from the end of the previous consolidated fiscal year to ¥12,960.99 million. This was mainly due to an increase in inventories. Current liabilities Current liabilities at the end of the third quarter of the current consolidated fiscal year increased by ¥2,841.55 million from the end of the previous consolidated fiscal year to ¥10,782.92 million. This was mainly due to an increase in short-term borrowings.」
At the end of the third quarter, current assets increased by ¥3,712.31 million, mainly because of higher inventories, while current liabilities increased by ¥2,841.55 million, mainly because of higher short-term borrowings. The scale of the increases had expanded from the second-quarter level. - FY2018-Q2AdvancedAnnual report
「Current assets Current assets at the end of the second quarter of the current consolidated fiscal year increased by ¥2,130.23 million from the end of the previous consolidated fiscal year to ¥11,378.91 million. This was mainly due to an increase in inventories. Current liabilities Current liabilities at the end of the second quarter of the current consolidated fiscal year increased by ¥2,027.22 million from the end of the previous consolidated fiscal year to ¥9,968.60 million. This was mainly due to an increase in short-term borrowings.」
At the end of the second quarter, current assets increased by ¥2,130.23 million, mainly because of higher inventories, while current liabilities increased by ¥2,027.22 million, mainly because of higher short-term borrowings. - FY2018-Q1First statedAnnual report
「Current assets Current assets at the end of the first quarter of the consolidated fiscal year increased by ¥908 million from the end of the previous consolidated fiscal year to ¥10,157 million. This was mainly due to an increase in inventories. Current liabilities Current liabilities at the end of the first quarter of the consolidated fiscal year increased by ¥1,237 million from the end of the previous consolidated fiscal year to ¥9,178 million. This was mainly due to an increase in short-term borrowings.」
At the end of the first quarter, current assets increased mainly due to higher inventories, while current liabilities increased mainly due to higher short-term borrowings.