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Nihon Isk (7986) · FactAdvanced

Operating cash flow turning negative

First written in FY2017-Q2. 7 of 17 entries say "Worsened", first in FY2018-Q2. Latest entry: FY2026-H1.

17entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseWorsenedFY2021 – FY2022OtherFY2023-Q2 – FY2024-H12017: 120172018: 220182019: 220192020: 120202021: 220212022: 220222023: 220232024: 120242025: 220252026: 22026
Same theme, other companies
Recovery after cash flow from operating activities turns negative for unspecified reasonsA theme 9 companies write about · 5 as a headwind · 1 as a tailwind

Nihon Isk moved to the "Worse" side of this theme in 2022, 2 years before the typical company in this theme (2024).

The whole theme swung hardest in 2020: 2 of 9 companies on the "Worse" side.

1 other company's 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. FY2026-H1AdvancedAnnual report

    「Net cash provided by operating activities during the six months ended the interim period was ¥236 million (¥42 million in the same period of the previous year), mainly due to interim profit before income taxes of ¥432 million, an ¥85 million increase in retirement benefit assets, a ¥223 million decrease in trade receivables, a ¥349 million decrease in trade payables, and ¥48 million in income taxes paid.」

    Operating cash flow remained positive, with the inflow increasing from ¥42 million in the same period of the previous year to ¥236 million.
  2. FY2025AdvancedAnnual report

    「Net cash provided by operating activities was ¥400 million (¥329 million in the same period of the previous year), reflecting cash inflows from profit before income taxes of ¥603 million, an ¥83 million decrease in trade receivables, and depreciation of ¥74 million, among others, offset by cash outflows from a ¥209 million increase in retirement benefit assets, a ¥25 million increase in inventories, and ¥116 million in income taxes paid, among others.」

    Operating cash flow remained positive, with the inflow increasing from ¥329 million in the same period of the previous year to ¥400 million.
  3. FY2025-H1WorsenedAnnual report

    「Net cash provided by operating activities during the six months ended the interim period was ¥42 million (¥291 million in the same period of the previous year), mainly due to interim profit before income taxes of ¥343 million, a ¥16 million decrease in retirement benefit assets, an increase in trade receivables of ¥93 million, a ¥206 million decrease in trade payables, and ¥63 million in income taxes paid.」

    Operating cash flow remained positive, but the inflow fell sharply from ¥291 million in the same period of the previous year to ¥42 million.
  4. FY2024WorsenedAnnual report

    「Net cash provided by operating activities was ¥329 million (¥378 million in the same period of the previous year), reflecting cash inflows from profit before income taxes of ¥601 million, an ¥87 million decrease in trade receivables, and depreciation of ¥78 million, among others, offset by cash outflows from a ¥200 million increase in retirement benefit assets, a ¥5 million increase in inventories, and ¥98 million in income taxes paid, among others.」

    Operating cash flow remained positive, but the inflow decreased from ¥378 million in the same period of the previous year to ¥329 million.
  5. FY2024-H1ProfitabilityAnnual report

    「Net cash provided by operating activities during the six months ended the interim period was ¥291 million (¥108 million used in the same period of the previous year), mainly due to profit before income taxes of ¥399 million, a ¥119 million increase in retirement benefit assets, a ¥81 million decrease in trade receivables, a ¥41 million decrease in trade payables, and ¥57 million in income taxes paid.」

    Operating cash flow turned from the ¥108 million outflow recorded in the same period of the previous year to a ¥291 million inflow.
  6. FY2023-Q2Narrowing operating lossAnnual report

    「Net cash used in operating activities was ¥108 million (¥111 million used in the same period of the previous year), mainly due to profit before income taxes of ¥358 million, a ¥152 million increase in retirement benefit assets, a ¥170 million increase in trade receivables, a ¥35 million increase in inventories, a ¥97 million decrease in trade payables, and ¥13 million in income taxes paid.」

    Net cash used in operating activities was ¥108 million, with the deficit narrowing from the ¥111 million outflow recorded in the same period of the previous year.
  7. FY2022WorsenedAnnual report

    「Net cash used in operating activities was ¥30 million (¥84 million provided in the same period of the previous year).」

    Operating cash flow turned from the ¥84 million inflow recorded in the same period of the previous year to a ¥30 million outflow.
  8. FY2022-Q2WorsenedAnnual report

    「Net cash used in operating activities during the six months ended the second quarter was ¥111 million (¥154 million provided in the same period of the previous year), mainly due to profit before income taxes of ¥203 million, a ¥64 million decrease in retirement benefit assets, an increase in trade receivables of ¥168 million, an increase in inventories of ¥54 million, an increase in trade payables of ¥49 million, and ¥41 million in income taxes paid.」

    Operating cash flow turned from the ¥154 million inflow recorded in the same period of the previous year to a ¥111 million outflow.
  9. FY2021WorsenedAnnual report

    「Net cash provided by operating activities was ¥84 million (¥448 million in the same period of the previous year), reflecting cash inflows from profit before income taxes of ¥474 million, a ¥15 million decrease in trade receivables, and depreciation of ¥75 million, among others, offset by cash outflows from a ¥205 million increase in retirement benefit assets, among others.」

    Operating cash flow remained positive, but the inflow fell sharply from ¥448 million in the previous fiscal year to ¥84 million.
  10. FY2021-Q2AdvancedAnnual report

    「Net cash provided by operating activities was ¥154 million (¥46 million used in the same period of the previous year), mainly due to profit before income taxes of ¥396 million, a ¥56 million increase in retirement benefit assets, a ¥175 million increase in trade receivables, a ¥109 million increase in cash flow from other operating activities, and ¥79 million in income taxes paid.」

    Operating cash flow turned from the ¥46 million outflow recorded in the same period of the previous year to a ¥154 million inflow.
  11. FY2020AdvancedAnnual report

    「Net cash provided by operating activities was ¥448 million (¥407 million in the same period of the previous year), reflecting cash inflows from profit before income taxes of ¥384 million and depreciation of ¥85 million, among others, offset by cash outflows from a ¥112 million increase in retirement benefit assets, among others.」

    Operating cash flow remained positive, increasing from ¥407 million in the same period of the previous year to ¥448 million.
  12. FY2020-Q2WorsenedAnnual report

    「Net cash used in operating activities during the six months ended the second quarter was ¥46 million (¥13 million provided in the same period of the previous year), mainly due to profit before income taxes of ¥134 million, a ¥69 million decrease in trade receivables, a ¥191 million decrease in trade payables, and ¥64 million in income taxes paid.」

    Operating cash flow turned from the ¥13 million inflow recorded in the same period of the previous year to a ¥46 million outflow.
  13. FY2019-Q2ProfitabilityAnnual report

    「Net cash provided by operating activities during the six months ended the second quarter was ¥13 million (¥57 million used in the same period of the previous year), mainly due to profit before income taxes of ¥237 million, depreciation of ¥41 million, an increase in trade receivables of ¥322 million, and an increase in trade payables of ¥79 million.」

    Operating cash flow turned from the ¥57 million outflow recorded in the same period of the previous year to a ¥13 million inflow.
  14. FY2018AdvancedAnnual report

    「Net cash provided by operating activities was ¥318 million (¥72 million in the same period of the previous year), reflecting cash inflows from profit before income taxes of ¥195 million, depreciation of ¥100 million, a ¥37 million decrease in inventories, and a ¥111 million increase in trade payables, among others, offset by cash outflows from a ¥46 million increase in trade receivables and ¥75 million in income taxes paid, among others.」

    Net cash provided by operating activities increased from ¥72 million in the same period of the previous year to ¥318 million, indicating an increase in cash generation.
  15. FY2018-Q2WorsenedAnnual report

    「Net cash used in operating activities during the six months ended the second quarter was ¥57 million (¥258 million used in the same period of the previous year), mainly due to profit before income taxes of ¥152 million, depreciation of ¥47 million, an increase in trade receivables of ¥327 million, and an increase in trade payables of ¥84 million.」

    The operating cash flow deficit narrowed year on year, but operating cash flow turned from the ¥72 million inflow recorded for the previous full year to a ¥57 million outflow.
  16. FY2017ProfitabilityAnnual report

    「Net cash provided by operating activities was ¥72 million (¥765 million in the same period of the previous year), reflecting cash inflows from profit before income taxes of ¥388 million and depreciation of ¥107 million, among others, offset by cash outflows from increases in trade receivables of ¥219 million and retirement benefit assets of ¥111 million, among others.」

    Net cash provided by operating activities, which had been an outflow of ¥258 million on a cumulative basis through the previous quarter, turned to an inflow of ¥72 million for the full year. However, this was below the ¥765 million inflow recorded in the same period of the previous year.
  17. FY2017-Q2First statedAnnual report

    「Cash flows from operating activities during the cumulative second quarter of the current consolidated fiscal year amounted to an outflow of ¥258 million, compared with an inflow of ¥209 million in the same period of the previous year, due to pretax quarterly net income of ¥252 million, depreciation of ¥51 million, a ¥533 million increase in trade receivables, a ¥55 million increase in trade payables, and other factors.」

    Cash flows from operating activities turned from an inflow of ¥209 million in the same period of the previous year to an outflow of ¥258 million.
Moved together

"Sales initiatives targeting new customers and replacement demand" moved the same way as this thread, in the same document, in 9 of its 17 moves.

977666★123456
  1. ★This thread
  2. 1Sales initiatives targeting new customers and replacement demand9×
  3. 2Increase in Cash on Hand7×
  4. 3Decline in segment profit7×
  5. 4Increase in Total Assets6×
  6. 5Decline in gross profit margin to 26.6%6×
  7. 6Decline in Operating Profit6×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Operating cash flow turning negative | NIHON ISK Company,Limited (7986) | Komori