Increases in Trade Receivables and Inventories Accompanying Sales Growth
First written in FY2022-Q2. . Latest entry: FY2026.
The whole theme swung hardest in 2022: 38 of 139 companies on the "Worse" side.
69 other companies' latest entry also says "Other".
- FY2026Disclosure of operating cash flow in the first year of consolidationAnnual report
「Cash flow from operating activities for the consolidated fiscal year amounted to ¥2,955.362 million in inflows. The main factors increasing cash were profit before income taxes of ¥737.518 million, depreciation and amortization of ¥1,482.526 million, decreases of ¥486.932 million in trade receivables and ¥459.681 million in inventories, and an increase of ¥207.791 million in trade payables, despite cash outflows including ¥542.679 million in income taxes paid.」
Operating cash flow in the first year of consolidation amounted to ¥2,955.362 million in inflows, with decreases in trade receivables and inventories contributing to the increase in cash. - FY2026-H1Increase in operating cash flow due to lower trade receivables and inventories after the transition to consolidationAnnual report
「Cash flow from operating activities for the six-month interim consolidated accounting period amounted to ¥1,427.919 million in inflows. The main factors increasing cash were interim profit before income taxes of ¥584.799 million, depreciation and amortization of ¥697.283 million, and decreases of ¥297.513 million in trade receivables and ¥265.350 million in inventories, despite cash outflows including ¥275.591 million in income taxes paid.」
Against a backdrop of decreases of ¥297.513 million in trade receivables and ¥265.350 million in inventories, cash flow from operating activities generated inflows of ¥1,427.919 million. - FY2025Increases in current assets, accounts receivable, inventories and advance paymentsAnnual report
「Current assets stood at ¥9,093.700 million at the end of the fiscal year, an increase of ¥964.467 million (11.9%) from the end of the previous fiscal year. The main factors were increases of ¥351.291 million in cash and deposits, ¥100.671 million in accounts receivable, ¥145.770 million in merchandise and finished goods, and ¥347.373 million in advance payments.」
Current assets increased further from the previous fiscal year's growth, with cash, accounts receivable, merchandise and finished goods, and advance payments all rising. - FY2025-H1Decrease in accounts receivable and increases in inventories and advance paymentsAnnual report
「The main factors were increases of ¥206.078 million in cash and deposits, ¥168.572 million in merchandise and finished goods, and ¥442.389 million in advance payments, offset by a ¥1,053.044 million decrease in accounts receivable.」
Current assets decreased by 1.9% from the end of the previous fiscal year. Accounts receivable declined sharply, while merchandise and finished goods and advance payments increased. The composition has shifted from the previous pattern of increases in trade receivables and inventories accompanying sales growth. - FY2024Renewed increase in trade receivables and inventoriesAnnual report
「Current assets stood at ¥8,129.232 million at the end of the fiscal year, an increase of ¥403.375 million (5.2%) from the end of the previous fiscal year. The main factors were decreases of ¥272.888 million in cash and deposits and ¥123.495 million in advance payments, offset by increases of ¥716.605 million in accounts receivable and ¥71.372 million in merchandise and finished goods.」
Current assets reversed the previous year's decline and increased by 5.2%, mainly due to increases of ¥716.605 million in accounts receivable and ¥71.372 million in merchandise and finished goods. - FY2024-Q3Reversal to an increase in current assetsAnnual report
「Current assets stood at ¥8,685.232 million at the end of the current third-quarter accounting period, an increase of ¥959.375 million (12.4%) from the end of the previous fiscal year. The main factors were increases of ¥641.130 million in cash and deposits and ¥213.527 million in advance payments.」
Current assets turned upward after declining through the previous quarter, increasing 12.4% from the end of the previous fiscal year. The main factors this time were increases in cash and deposits and advance payments. - FY2024-Q2Continued declines in current assets and inventoriesAnnual report
「Current assets stood at ¥7,420.210 million at the end of the current second-quarter accounting period, a decrease of ¥305.646 million (4.0%) from the end of the previous fiscal year. The main factor was a decrease of ¥285.313 million in merchandise and finished goods.」
Current assets continued to decline from the end of the previous fiscal year, with the latest decrease mainly attributable to a ¥285.313 million reduction in merchandise and finished goods. - FY2024-Q1Reversal to a decline in current assetsAnnual report
「Current assets stood at ¥6,955.903 million at the end of the current first-quarter accounting period, a decrease of ¥769.953 million (10.0%) from the end of the previous fiscal year. The main factors were decreases of ¥220.800 million in cash and deposits, ¥382.110 million in accounts receivable, and ¥98.605 million in merchandise and finished goods.」
The trend changed from the increases in trade receivables and inventories accompanying sales growth through the previous fiscal year, with current assets, cash and deposits, accounts receivable, and merchandise and finished goods all decreasing from the end of the previous fiscal year. - FY2023Change in current asset composition centered on higher cashAnnual report
「Current assets stood at ¥7,725.857 million at the end of the fiscal year, an increase of ¥727.010 million (10.4%) from the end of the previous fiscal year. The main factors were increases of ¥1,273.653 million in cash and deposits, ¥160.721 million in accounts receivable, and ¥158.020 million in merchandise and finished goods, together with a decrease of ¥792.438 million in advance payments.」
Current assets increased by 10.4%, with cash, accounts receivable and inventories rising while advance payments declined. The composition has shifted from the previous focus on increases in advance payments. - FY2023-Q3Change in current asset composition, driven by higher cash and lower trade receivables and advance paymentsAnnual report
「Current assets stood at ¥7,914.243 million at the end of the current third-quarter accounting period, an increase of ¥915.396 million (13.1%) from the end of the previous fiscal year. The main factors were decreases of ¥905.392 million in accounts receivable and ¥403.496 million in advance payments, offset by an increase of ¥2,114.839 million in cash and deposits.」
Current assets increased by 13.1%, but unlike the increases in trade receivables and advance payments through the previous quarter, the main driver was an increase in cash and deposits, while accounts receivable and advance payments decreased. - FY2023-Q2Continued increases in cash, trade receivables and inventoriesAnnual report
「Current assets stood at ¥8,458.832 million at the end of the current second-quarter accounting period, an increase of ¥1,459.985 million (20.9%) from the end of the previous fiscal year. The main factors were increases of ¥945.950 million in cash and deposits and ¥570.824 million in accounts receivable.」
Along with continued growth in revenue and profit, cash and deposits, accounts receivable, and merchandise and finished goods increased from the end of the previous fiscal year, supporting continued growth in current assets. - FY2023-Q1Continued increases in cash and inventoriesAnnual report
「(Current assets) Current assets stood at ¥8,438.563 million at the end of the current first-quarter accounting period, an increase of ¥1,439.717 million (20.6%) from the end of the previous fiscal year. The main factors were increases of ¥808.284 million in cash and deposits and ¥362.211 million in merchandise and finished goods.」
In the first quarter, which saw higher revenue and profit, cash and deposits increased by ¥808.284 million and merchandise and finished goods by ¥362.211 million, supporting continued growth in current assets. - FY2022Continued increase in current assets accompanying sales growthAnnual report
「The main factors were increases of ¥664.437 million in accounts receivable, ¥493.029 million in merchandise and finished goods, and ¥525.190 million in advance payments.」
Despite higher revenue and profit, accounts receivable, merchandise and finished goods, and advance payments increased from the end of the previous fiscal year. - FY2022-Q3Continued increases in trade receivables, inventories and advance paymentsAnnual report
「The main factors were increases of ¥475.287 million in cash and deposits, ¥142.604 million in accounts receivable, ¥478.342 million in merchandise and finished goods, and ¥275.587 million in advance payments.」
Along with continued growth in revenue and profit, current assets including accounts receivable, merchandise and finished goods, and advance payments increased from the end of the previous fiscal year. - FY2022-Q2First statedAnnual report
「Although there were factors reducing cash, including an increase of ¥624.846 million in trade receivables, an increase of ¥503.821 million in inventories, an increase of ¥208.529 million in advance payments and ¥290.205 million in income taxes paid, the main factors increasing cash were profit before income taxes for the quarter of ¥1,315.051 million, depreciation and amortization of ¥365.612 million, and an ¥88.582 million increase in trade payables. As a result, operating activities generated cash inflows of ¥153.990 million, compared with ¥935.453 million in the same period of the previous year.」
Despite higher revenue and profit, trade receivables, inventories and advance payments increased, and cash flow from operating activities decreased from ¥935.453 million in the same period of the previous year to ¥153.990 million.