Operating cash flow deficit and reliance on proceeds from business separations
First written in FY2017. 7 of 23 entries say "Worsened", first in FY2018. Latest entry: FY2027-H1.
No other company in this theme has enough history to compare yet.
- FY2027-H1WorsenedAnnual report
「Cash flows from operating activities amounted to ¥312 million, a decrease of ¥294 million from the previous interim consolidated accounting period. This was despite a ¥4 million decrease in inventories (compared with an increase of ¥28 million in the previous interim consolidated accounting period), and was mainly due to pretax interim net income of ¥838 million (¥870 million), a ¥4 million decrease in accounts payable (an increase of ¥61 million), a ¥38 million decrease in unpaid consumption taxes and other items (an increase of ¥22 million), and corporate income taxes paid of ¥370 million (¥193 million).」
Operating cash flow decreased from ¥607 million in the previous interim period to ¥312 million. Cash and cash equivalents also decreased by ¥285 million from the end of the previous consolidated fiscal year to ¥4,482 million. - FY2026Operating cash flow increased, cash increasedAnnual report
「Cash flow from operating activities amounted to ¥1,090 million, an increase of ¥570 million from the previous consolidated fiscal year. This reflected profit before income taxes of ¥1,428 million, an increase in consumption taxes payable and other items of ¥53 million, compared with a decrease of ¥30 million in the previous fiscal year, and a ¥30 million decrease in inventories, compared with an increase of ¥6 million in the previous fiscal year, among other factors.」
Operating cash flow increased by ¥570 million, from ¥519 million in the previous fiscal year to ¥1,090 million, while cash and cash equivalents at period-end also increased from ¥4,157 million to ¥4,768 million. - FY2026-H1Operating cash flow increased, cash increasedAnnual report
「Cash and cash equivalents at the end of the interim period increased by ¥179 million from the end of the previous consolidated fiscal year to ¥4,336 million.」
Cash and cash equivalents increased from ¥4,157 million at the end of the previous consolidated fiscal year to ¥4,336 million, an increase of ¥179 million. Operating cash flow also increased from ¥238 million in the same interim period of the previous year to ¥607 million. - FY2025Lower operating cash flow; higher cash balanceAnnual report
「Cash and cash equivalents at the end of the current consolidated fiscal year increased by ¥81 million from the end of the previous consolidated fiscal year to ¥4,157 million.」
Cash and cash equivalents increased by ¥81 million from the previous fiscal year-end to ¥4,157 million. Operating cash flow, however, decreased from an inflow of ¥818 million in the previous fiscal year to an inflow of ¥519 million. - FY2025-H1Operating cash flow and cash balance downAnnual report
「Cash and cash equivalents at the end of the interim period decreased by ¥125 million from the end of the previous consolidated fiscal year to ¥3,949 million.」
Cash and cash equivalents decreased from ¥4,075 million at the end of the previous consolidated fiscal year to ¥3,949 million, a decrease of ¥125 million. Operating cash flow also decreased from an inflow of ¥334 million in the same period of the previous year to an inflow of ¥238 million. - FY2025-Q1Decline in Cash and DepositsAnnual report
「As of the end of the first quarter of the current consolidated fiscal year, total assets decreased by ¥367 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in cash and deposits.」
Total assets decreased by ¥367 million from the end of the previous consolidated fiscal year, while cash and deposits decreased from ¥4,075 million to ¥3,658 million. - FY2024Operating cash flow increased, cash increasedAnnual report
「Cash flows from operating activities amounted to an inflow of ¥818 million, ¥779 million more than in the previous consolidated fiscal year. This reflected profit before income taxes of ¥914 million, compared with ¥68 million in the previous consolidated fiscal year; a ¥63 million decrease in other current assets, compared with a ¥48 million increase; and a ¥71 million increase in consumption tax payable and other amounts, compared with an ¥11 million decrease, despite a ¥106 million increase in accounts receivable and other amounts due, compared with an ¥8 million increase.」
Operating cash flow increased by ¥779 million, from an inflow of ¥38 million in the previous fiscal year to an inflow of ¥818 million. The period-end balance of cash and cash equivalents also increased by ¥668 million from the previous fiscal year-end to ¥4,075 million. - FY2024-Q2Operating cash flow turned positive, cash increasedAnnual report
「Cash flows from operating activities amounted to an inflow of ¥334 million, ¥462 million more than in the same period of the previous year. Although profit before income taxes was ¥473 million, compared with ¥117 million in the same period of the previous year, and other current assets decreased by ¥65 million, compared with an increase of ¥46 million, accounts receivable and other amounts due increased by ¥177 million, compared with an increase of ¥152 million, and income tax payments amounted to ¥89 million, compared with ¥66 million.」
Operating cash flow shifted from an outflow of ¥128 million in the same period of the previous year to an inflow of ¥334 million. Cash and cash equivalents also increased by ¥219 million from the end of the previous consolidated fiscal year to ¥3,627 million. - FY2023WorsenedAnnual report
「Cash flows from operating activities amounted to an inflow of ¥38 million, ¥292 million less than in the previous consolidated fiscal year. This reflected profit before income taxes of ¥68 million, compared with ¥225 million in the previous consolidated fiscal year; an impairment loss of ¥89 million, compared with ¥25 million; a ¥48 million increase in other current assets, compared with an ¥8 million decrease; and an ¥11 million decrease in consumption tax payable and other amounts, compared with an ¥8 million decrease.」
Operating cash flow decreased by ¥292 million, from an inflow of ¥331 million in the previous fiscal year to an inflow of ¥38 million. There were no large proceeds from a business separation, and the company's ability to generate cash from operating activities declined significantly. - FY2023-Q2WorsenedAnnual report
「Cash flows from operating activities amounted to an outflow of ¥128 million, compared with an inflow of ¥178 million in the same period of the previous year. This reflected quarterly profit before income taxes of ¥117 million and increases in accounts receivable and other amounts due, other current assets, and income tax payments.」
Operating cash flow shifted from an inflow of ¥178 million in the same period of the previous year to an outflow of ¥128 million. Cash and cash equivalents also decreased by ¥568 million from the end of the previous consolidated fiscal year to ¥3,272 million. - FY2022Higher operating cash flow; no proceeds from business separationAnnual report
「Cash flows from operating activities amounted to an inflow of ¥331 million, ¥289 million more than in the previous consolidated fiscal year. This reflected profit before income taxes of ¥225 million, compared with ¥215 million in the previous consolidated fiscal year; an impairment loss of ¥25 million; a ¥51 million decrease in accounts receivable and other amounts due, compared with a ¥48 million increase; and a ¥14 million decrease in accounts payable and other amounts due, compared with an ¥80 million decrease. Cash flows from investing activities amounted to an inflow of ¥22 million, ¥71 million more than in the previous consolidated fiscal year, mainly because proceeds from the recovery of leasehold and guarantee deposits were ¥40 million, compared with ¥25 million.」
Operating cash flow increased from ¥41 million to ¥331 million, while investing cash flow shifted from an outflow of ¥49 million to an inflow of ¥22 million. No large proceeds from a business separation, as in previous years, were reported. - FY2022-Q2Operating cash flow turns positive; no proceeds from business separationAnnual report
「Cash flows from operating activities amounted to an inflow of ¥178 million, compared with an outflow of ¥99 million in the same period of the previous year. This was due mainly to profit before income taxes of ¥268 million, depreciation, an increase in accounts receivable and other amounts due, and a decrease in accounts payable and other amounts due. Cash flows from investing activities amounted to an outflow of ¥1 million, compared with an outflow of ¥65 million in the same period of the previous year, mainly due to payments for the acquisition of property, plant and equipment and proceeds from the recovery of leasehold and guarantee deposits.」
Operating cash flow shifted from an outflow of ¥99 million in the same period of the previous year to an inflow of ¥178 million. Investing cash flow was limited to an outflow of ¥1 million, with no proceeds from a business separation reported. - FY2021WorsenedAnnual report
「Cash flows from operating activities amounted to an inflow of ¥41 million, ¥443 million less than in the previous consolidated fiscal year. This reflected profit before income taxes of ¥215 million, compared with ¥327 million in the previous consolidated fiscal year; a ¥48 million increase in accounts receivable and other amounts due, compared with a ¥32 million decrease; a ¥48 million increase in other current assets, compared with a ¥1 million increase; an ¥80 million decrease in accounts payable and other amounts due, compared with a ¥62 million decrease; and a ¥34 million decrease in consumption tax payable and other amounts, compared with a ¥4 million decrease.」
Operating cash flow contracted sharply from an inflow of ¥485 million to an inflow of ¥41 million. Cash flows from investing activities were an outflow of ¥49 million, with no proceeds from a business separation reported. - FY2021-Q2WorsenedAnnual report
「Cash flows from operating activities amounted to an outflow of ¥99 million, compared with an inflow of ¥244 million in the same period of the previous year. This reflected quarterly profit before income taxes of ¥142 million, increases in accounts receivable and other amounts due and other current assets, and decreases in accounts payable and other amounts due and consumption tax payable.」
Operating cash flow shifted from an inflow of ¥244 million in the same period of the previous year to an outflow of ¥99 million. Investing cash flow was also an outflow of ¥65 million, and cash and cash equivalents decreased by ¥374 million from the end of the previous consolidated fiscal year. - FY2020-Q2Operating cash flow turns positive; no proceeds from business separationAnnual report
「Cash flows from operating activities amounted to an inflow of ¥244 million, compared with an outflow of ¥1,299 million in the same period of the previous year, as profit before income taxes was ¥313 million and accounts receivable and other amounts due increased. Cash flows from investing activities amounted to an inflow of ¥3 million, compared with ¥10 million in the same period of the previous year, mainly due to payments for and recoveries of leasehold and guarantee deposits.」
Operating cash flow shifted from an outflow of ¥1,299 million in the same period of the previous year to an inflow of ¥244 million. Investing cash flow was an inflow of ¥3 million, and, as in the same period of the previous year, no proceeds from a business separation were reported. - FY2019Narrower operating cash-flow deficit; lower proceeds from business separationAnnual report
「Cash flows from operating activities amounted to an outflow of ¥1,087 million, ¥4,993 million less than in the previous consolidated fiscal year. This was due mainly to a quarterly loss before income taxes of ¥123 million, recognition of a transfer gain of ¥235 million on the business separation, compared with ¥6,065 million in the previous consolidated fiscal year, a ¥460 million decrease in accounts payable and other amounts due, and payments of ¥507 million for voluntary retirement-related costs. Cash flows from investing activities amounted to an inflow of ¥78 million, ¥10,035 million less than in the previous consolidated fiscal year, due mainly to payments of ¥101 million for the acquisition of property, plant and equipment and proceeds of ¥135 million from the business separation, compared with ¥11,019 million in the previous consolidated fiscal year.」
The operating cash-flow deficit narrowed from ¥6,081 million to ¥1,087 million, but cash outflows still exceeded inflows. Proceeds from investing activities related to the business separation also fell sharply from ¥11,019 million to ¥135 million. - FY2019-Q2WorsenedAnnual report
「Cash flows from operating activities amounted to an outflow of ¥1,299 million, compared with an inflow of ¥504 million in the same period of the previous year. This reflected a quarterly loss before income taxes of ¥173 million, decreases in accounts payable and other amounts due, and payments for voluntary retirement-related costs. Cash flows from investing activities amounted to an inflow of ¥10 million, compared with ¥6,453 million in the same period of the previous year, mainly due to payments for the acquisition of property, plant and equipment and proceeds from the recovery of leasehold and guarantee deposits.」
Operating cash flow shifted from an inflow in the same period of the previous year to an outflow of ¥1,299 million, while investing cash flow was limited to an inflow of ¥10 million, with no proceeds from a business separation. Cash and cash equivalents also decreased to ¥3,332 million at period-end. - FY2018WorsenedAnnual report
「Cash flows from operating activities amounted to an outflow of ¥6,081 million, ¥3,446 million less than in the previous consolidated fiscal year. Although profit before income taxes was ¥709 million, this was due mainly to a transfer gain of ¥6,065 million on the business separation and cancellation penalties of ¥1,389 million. Cash flows from investing activities amounted to an inflow of ¥10,113 million, mainly due to proceeds of ¥11,019 million from the business separation.」
The operating cash-flow outflow increased from ¥2,634 million to ¥6,081 million, while investing activities generated proceeds of ¥11,019 million from the business separation. Dependence on proceeds from the business separation and the contraction in business scale became more pronounced over the full year. - FY2018-Q3Reduction in the scale of assets and liabilities accompanying the business separationAnnual report
「As of the end of the third quarter of the current consolidated fiscal year, total assets decreased by ¥2,783 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in cash and deposits and decreases in buildings and structures, leased assets, and leasehold and guarantee deposits. Liabilities decreased by ¥4,368 million.」
As business separations and store conversions progressed, total assets decreased by ¥2,783 million and liabilities by ¥4,368 million, while cash and deposits increased. - FY2018-Q2Operating cash flow turned positive; proceeds from separation increasedAnnual report
「Cash flow from operating activities was an inflow of ¥504 million, compared with an outflow of ¥462 million in the same period of the previous year, despite pretax quarterly profit of ¥1,187 million. This was due to factors including the gain on transfer from the business separation, depreciation and amortization, and an increase in provisions for expenses related to early retirement. Cash flow from investing activities was an inflow of ¥6,453 million, compared with an inflow of ¥497 million in the same period of the previous year, mainly due to the recovery of lease and guarantee deposits and proceeds from the business separation.」
Cash flow from operating activities turned from an outflow of ¥462 million in the previous year to an inflow of ¥504 million, while investing cash flow reached ¥6,453 million due to proceeds from the business separation and other factors, increasing cash inflows associated with the separation. - FY2017First statedAnnual report
「Cash flow from operating activities resulted in an outflow of ¥2,634 million, compared with an inflow of ¥453 million in the previous consolidated fiscal year. This was mainly due to a ¥773 million loss before income taxes and other adjustments, a ¥1,449 million gain on transfer from the business separation, and a ¥1,040 million decrease in deposits received, compared with an increase of ¥27 million in the previous consolidated fiscal year, among other factors.」
Cash flow from operating activities turned to an outflow of ¥2,634 million, while investing activities generated ¥3,772 million from the business separation.