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Shigematsu Works (7980) · FactAdvanced

Increase in Current Assets Due to Increases in Merchandise, Finished Goods and Electronically Recorded Monetary Claims

First written in FY2018-Q3. 2 of 28 entries say "Advanced", first in FY2018. Latest entry: FY2026.

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ProgressHeldSoftenedWorseOtherFY2019-Q1 – FY2026-H12018: 420182019: 420192020: 420202021: 420212022: 420222023: 320232024: 220242025: 220252026: 12026
Same theme, other companies
Expansion of current assets accompanied by rising trade receivables and falling cashA theme 7 companies write about · 3 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2023: 2 of 7 companies on the "Worse" side.

0 other companies' latest entry also says "Advanced".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  1. FY2026AdvancedAnnual report

    「Property, plant and equipment and other non-current assets totaled ¥10,036 million, an increase of ¥2,424 million from the end of the previous fiscal year. This was mainly due to increases of ¥3,238 million in buildings and ¥402 million in investment securities, partly offset by decreases of ¥112 million in tools, furniture and fixtures, ¥1,419 million in construction in progress, and ¥113 million in software.」

    Buildings increased by ¥3,238 million following the capitalization of the third plant, while construction in progress decreased by ¥1,419 million. Changes in the composition of non-current assets are becoming more apparent as construction of the plant progresses and is completed.
  2. FY2026-H1Decrease in current assets; increase in electronically recorded monetary claims and inventoriesAnnual report

    「Current assets decreased by ¥180 million from the end of the previous fiscal year to ¥10,253 million. This was mainly due to a ¥1,068 million decrease in notes and accounts receivable, a ¥502 million increase in electronically recorded monetary claims, and a ¥284 million increase in merchandise and finished goods.」

    Current assets decreased by ¥180 million, mainly due to a decrease in notes and accounts receivable, while electronically recorded monetary claims increased by ¥502 million and merchandise and finished goods increased by ¥284 million.
  3. FY2025Increase in current assets, electronically recorded monetary claims and inventoriesAnnual report

    「Current assets stood at ¥10.433 billion, an increase of ¥1.122 billion from the end of the previous fiscal year. This was mainly due to increases of ¥352 million in electronically recorded monetary claims, ¥304 million in accounts receivable, ¥502 million in merchandise and finished goods and ¥193 million in raw materials and supplies, partly offset by a decrease of ¥165 million in notes receivable.」

    Current assets increased by ¥1,122 million from the end of the previous fiscal year, mainly due to increases in electronically recorded monetary claims, accounts receivable, merchandise and finished goods, and raw materials and supplies.
  4. FY2025-H1Increase in current assets, electronically recorded monetary claims and inventories, with a decrease in receivablesAnnual report

    「Current assets increased by ¥298 million from the end of the previous fiscal year to ¥9.610 billion. This was mainly due to increases of ¥658 million in electronically recorded monetary claims, ¥411 million in merchandise and finished goods and ¥168 million in raw materials and supplies, partly offset by decreases of ¥865 million in notes and accounts receivable and ¥207 million in cash and deposits.」

    Electronically recorded monetary claims, merchandise and finished goods and raw materials and supplies increased, while notes and accounts receivable and cash and deposits decreased, resulting in an overall increase of ¥298 million in current assets.
  5. FY2024-Q3Decrease in current assets and receivables, with increases in electronically recorded monetary claims and inventoriesAnnual report

    「Current assets decreased by ¥145 million from the end of the previous fiscal year to ¥9.196 billion. This was mainly due to a decrease of ¥1.039 billion in notes and accounts receivable, partly offset by increases of ¥504 million in electronically recorded monetary claims and ¥317 million in merchandise and finished goods.」

    Current assets decreased by ¥145 million mainly due to a decrease in notes and accounts receivable, while electronically recorded monetary claims increased by ¥504 million and merchandise and finished goods by ¥317 million.
  6. FY2024-Q2Decrease in current assets and receivables, with increases in inventories and electronically recorded monetary claimsAnnual report

    「Current assets decreased by ¥541 million from the end of the previous fiscal year to ¥8.8 billion. This was mainly due to decreases of ¥874 million in notes and accounts receivable and ¥193 million in cash and deposits, partly offset by increases of ¥283 million in merchandise and finished goods and ¥157 million in electronically recorded monetary claims.」

    Current assets decreased by ¥541 million due to decreases in notes and accounts receivable and cash and deposits, while merchandise and finished goods and electronically recorded monetary claims increased.
  7. FY2024-Q1Decrease in current assets, decrease in receivables and increase in cashAnnual report

    「Current assets decreased by ¥347 million from the end of the previous fiscal year to ¥8.994 billion. This was mainly due to a decrease of ¥644 million in notes and accounts receivable, partly offset by an increase of ¥204 million in cash and deposits.」

    Current assets decreased by ¥347 million mainly due to a decrease in notes and accounts receivable, while cash and deposits increased by ¥204 million.
  8. FY2023-Q3Increase in current assets, receivables and raw materialsAnnual report

    「Current assets increased by ¥693 million from the end of the previous fiscal year to ¥9.319 billion. This was mainly due to increases of ¥459 million in notes and accounts receivable and ¥211 million in raw materials and supplies.」

    The decrease in current assets through the previous quarter reversed, and current assets increased by ¥693 million, mainly due to increases in notes and accounts receivable and raw materials and supplies.
  9. FY2023-Q2Slight decrease in current assets, decrease in receivables and increase in cashAnnual report

    「Current assets decreased by ¥69 million from the end of the previous fiscal year to ¥8.557 billion. This was mainly due to a decrease of ¥194 million in notes and accounts receivable, partly offset by an increase of ¥111 million in cash and deposits.」

    Current assets decreased by ¥69 million, with notes and accounts receivable decreasing while cash and deposits increased by ¥111 million.
  10. FY2023-Q1Decrease in current assets, decrease in receivables and increase in cashAnnual report

    「Current assets decreased by ¥381 million from the end of the previous fiscal year to ¥8.245 billion. This was mainly due to a decrease of ¥604 million in notes and accounts receivable, partly offset by an increase of ¥207 million in cash and deposits.」

    Current assets decreased by ¥381 million, with notes and accounts receivable decreasing by ¥604 million while cash and deposits increased by ¥207 million.
  11. FY2022Slight decrease in current assets and increase in merchandise and finished goodsAnnual report

    「Current assets decreased by ¥40 million from the end of the previous fiscal year to ¥8.626 billion. This was mainly due to decreases of ¥179 million in cash and deposits and ¥129 million in notes receivable, partly offset by an increase of ¥110 million in merchandise and finished goods.」

    Current assets decreased by ¥40 million, while merchandise and finished goods increased by ¥110 million and cash and deposits and notes receivable decreased.
  12. FY2022-Q3Continued decrease in current assets and increase in merchandise and finished goodsAnnual report

    「Current assets decreased by ¥165 million from the end of the previous fiscal year to ¥8.502 billion. This was mainly due to decreases of ¥397 million in notes and accounts receivable and ¥266 million in cash and deposits, partly offset by increases of ¥285 million in merchandise and finished goods and ¥121 million in other current assets.」

    Current assets decreased by ¥165 million from the end of the previous fiscal year. Notes and accounts receivable and cash and deposits decreased, while merchandise and finished goods increased by ¥285 million.
  13. FY2022-Q2RestatedAnnual report

    「Current assets decreased by ¥825 million from the end of the previous fiscal year to ¥7.842 billion. This was mainly due to decreases of ¥887 million in notes and accounts receivable and ¥165 million in cash and deposits, partly offset by an increase of ¥232 million in merchandise and finished goods.」

    Current assets decreased due to decreases in notes and accounts receivable and cash and deposits, while merchandise and finished goods increased by ¥232 million. This confirms the composition of the movements continuing from the previous quarter.
  14. FY2022-Q1Decrease in current assets and increase in merchandise and finished goodsAnnual report

    「Current assets decreased by ¥998 million from the end of the previous fiscal year to ¥7.669 billion. This was mainly due to decreases of ¥935 million in notes and accounts receivable and ¥307 million in cash and deposits, partly offset by an increase of ¥181 million in merchandise and finished goods.」

    Current assets decreased due to decreases in notes and accounts receivable and cash and deposits, while merchandise and finished goods increased by ¥181 million.
  15. FY2021Increase in current assets, inventories and notes receivableAnnual report

    「Current assets increased by ¥968 million from the end of the previous fiscal year to ¥8.667 billion. This was mainly due to increases of ¥450 million in merchandise and finished goods, ¥299 million in raw materials and supplies, ¥149 million in work in process and ¥160 million in notes receivable.」

    Following the increase in current assets in the previous fiscal year, current assets also increased by ¥968 million in the current fiscal year due to increases in merchandise and finished goods, raw materials and supplies, work in process and notes receivable.
  16. FY2021-Q3Increase in current assets, with increases in merchandise and raw materialsAnnual report

    「Current assets increased by ¥202 million from the end of the previous fiscal year to ¥7.901 billion. This was mainly due to increases of ¥528 million in merchandise and finished goods and ¥218 million in raw materials and supplies, partly offset by a decrease of ¥595 million in notes and accounts receivable.」

    The decrease in current assets through the end of the previous fiscal year reversed, and current assets increased by ¥202 million. Merchandise and finished goods and raw materials and supplies increased, while notes and accounts receivable decreased.
  17. FY2021-Q2Decrease in current assets, with increases in merchandise and raw materialsAnnual report

    「Current assets decreased by ¥397 million from the end of the previous fiscal year to ¥7.301 billion. This was mainly due to decreases of ¥823 million in notes and accounts receivable and ¥201 million in cash and deposits, partly offset by increases of ¥417 million in merchandise and finished goods and ¥119 million in raw materials and supplies.」

    Current assets decreased by ¥397 million due to decreases in notes and accounts receivable and cash and deposits, while merchandise and finished goods increased by ¥417 million and raw materials and supplies by ¥119 million.
  18. FY2021-Q1Continued increase in current assets, with increases in electronically recorded monetary claims and inventoriesAnnual report

    「Current assets increased by ¥187 million from the end of the previous fiscal year to ¥7.887 billion. This was mainly due to increases of ¥168 million in electronically recorded monetary claims, ¥119 million in merchandise and finished goods and ¥104 million in raw materials and supplies, partly offset by a decrease of ¥241 million in cash and deposits.」

    The increase in current assets continued from the end of the previous fiscal year. Electronically recorded monetary claims, merchandise and finished goods and raw materials and supplies increased, while cash and deposits decreased.
  19. FY2020Reversal to an increase in current assetsAnnual report

    「Current assets increased by ¥397 million from the end of the previous fiscal year to ¥7.699 billion. This was mainly due to increases, accompanying higher sales, of ¥160 million in accounts receivable, ¥142 million in cash and deposits and ¥87 million in notes receivable.」

    The decrease in current assets through the previous fiscal year reversed, and current assets increased by ¥397 million due to increases in accounts receivable, cash and deposits and notes receivable accompanying higher sales.
  20. FY2020-Q3Decrease in current assets and increases in merchandise and raw materialsAnnual report

    「Current assets decreased by ¥353 million from the end of the previous fiscal year to ¥6.948 billion. This was mainly due to a decrease of ¥564 million in notes and accounts receivable, partly offset by increases of ¥211 million in merchandise and finished goods and ¥100 million in raw materials and supplies.」

    The upward trend in current assets through the previous fiscal year reversed, and current assets decreased by ¥353 million. Meanwhile, merchandise and finished goods increased by ¥211 million and raw materials and supplies by ¥100 million.
  21. FY2020-Q2Decrease in current assets and increases in merchandise and raw materialsAnnual report

    「Current assets decreased by ¥589 million from the end of the previous fiscal year to ¥6.712 billion. This was mainly due to decreases of ¥462 million in notes and accounts receivable, ¥175 million in cash and deposits and ¥165 million in electronically recorded monetary claims, partly offset by increases of ¥103 million in merchandise and finished goods and ¥104 million in raw materials and supplies.」

    Current assets decreased by ¥589 million due to decreases in notes and accounts receivable, cash and deposits and electronically recorded monetary claims, while merchandise and finished goods and raw materials and supplies increased.
  22. FY2020-Q1Decrease in current assets and change in the composition of receivablesAnnual report

    「Current assets decreased by ¥579 million from the end of the previous fiscal year to ¥6.721 billion. This was mainly due to a decrease of ¥704 million in notes and accounts receivable, partly offset by an increase of ¥133 million in electronically recorded monetary claims.」

    The decrease in current assets continued from the previous fiscal year. In the first quarter, notes and accounts receivable decreased by ¥704 million, while electronically recorded monetary claims increased by ¥133 million. The factors behind the movement differed from the increase in merchandise and finished goods that had been prominent through the previous fiscal year.
  23. FY2019Decrease in current assets and inventoriesAnnual report

    「Current assets decreased by ¥151 million from the end of the previous fiscal year to ¥7.301 billion. This was mainly due to increases of ¥106 million in accounts receivable and ¥105 million in notes receivable, more than offset by decreases of ¥81 million in cash and deposits, ¥167 million in inventories and ¥110 million in electronically recorded monetary claims.」

    The increase in current assets through the previous fiscal year reversed, and current assets decreased by ¥151 million in the current fiscal year. Inventories also decreased by ¥167 million.
  24. FY2019-Q3Decrease in current assets and continued increase in merchandise and finished goodsAnnual report

    「Current assets decreased by ¥552 million from the end of the previous fiscal year to ¥6.901 billion. This was mainly due to decreases of ¥335 million in notes and accounts receivable, ¥225 million in electronically recorded monetary claims and ¥215 million in cash and deposits, partly offset by an increase of ¥223 million in merchandise and finished goods.」

    As in the previous quarter, current assets overall decreased due to decreases in notes and accounts receivable, electronically recorded monetary claims and cash and deposits. Meanwhile, merchandise and finished goods increased by ¥223 million.
  25. FY2019-Q2Decrease in current assets and continued increase in merchandise and finished goodsAnnual report

    「Current assets decreased by ¥868 million from the end of the previous fiscal year to ¥6.584 billion. This was mainly due to decreases of ¥557 million in notes and accounts receivable, ¥308 million in cash and deposits and ¥280 million in electronically recorded monetary claims, partly offset by an increase of ¥304 million in merchandise and finished goods.」

    As in the previous quarter, current assets overall decreased due to decreases in notes and accounts receivable, cash and deposits and electronically recorded monetary claims. Meanwhile, merchandise and finished goods increased by ¥304 million.
  26. FY2019-Q1Decrease in current assets and increase in merchandise and finished goodsAnnual report

    「Current assets decreased by ¥780 million from the end of the previous fiscal year to ¥6.672 billion. This was mainly due to decreases of ¥700 million in notes and accounts receivable, ¥206 million in cash and deposits, and ¥116 million in raw materials and supplies, partly offset by an increase of ¥209 million in merchandise and finished goods.」

    The increase in current assets driven by increases in electronically recorded monetary claims and merchandise and finished goods in the previous fiscal year reversed, and current assets decreased by ¥780 million in the current quarter due to decreases in notes and accounts receivable, cash and deposits and other items. Meanwhile, merchandise and finished goods increased by ¥209 million.
  27. FY2018AdvancedAnnual report

    「Current assets increased by ¥793 million from the end of the previous fiscal year to ¥7.558 billion. This was mainly due to increases of ¥470 million in electronically recorded monetary claims, ¥339 million in merchandise and finished goods and ¥123 million in accounts receivable, partly offset by a decrease of ¥242 million in notes receivable.」

    For the full year, current assets increased by ¥793 million, with increases in electronically recorded monetary claims, merchandise and finished goods and accounts receivable.
  28. FY2018-Q3First statedAnnual report

    「Current assets increased by ¥358 million from the end of the previous fiscal year to ¥7.123 billion. This was mainly due to increases of ¥647 million in merchandise and finished goods and ¥271 million in electronically recorded monetary claims, partly offset by decreases of ¥577 million in notes and accounts receivable and ¥121 million in cash and deposits.」

    Current assets increased mainly due to increases in merchandise and finished goods and electronically recorded monetary claims, while notes and accounts receivable and cash and deposits decreased.
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  2. 1Financing through increased short-term borrowings2×
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  4. 3Research and development and new product development in collaboration with customers and relevant institutions2×

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