Increase in cash flow from financing activities driven primarily by an increase in borrowings
First written in FY2017-Q2. 5 of 28 entries say "Worsened", first in FY2021-Q3. Latest entry: 2026-10-13.
Avantia moved to the "Worse" side of this theme in 2022, 1 year before the typical company in this theme (2023).
The whole theme swung hardest in 2018: 2 of 14 companies on the "Worse" side.
1 other company's latest entry also says "Reframed".
- 2026-10-13ReframedRevision of earnings forecasts
「当連結会計年度における財務活動による資金は3億56百万円の減少（前年同期は31億56百万円の資金の増加）となりました。」
借入金の純増加額は2億44百万円だったが、財務活動による資金は前年同期の増加から減少へ転じ、借入増加と財務キャッシュ・フローの関係が変化した。 - FY2026-H1MitigatedAnnual report
「Net cash from financing activities during the current interim consolidated fiscal period decreased by ¥1,061 million, compared with an increase of ¥2,215 million in the same period of the previous year. The main factors reducing cash were a net decrease of ¥761 million in borrowings and ¥274 million in dividend payments.」
Net cash from financing activities shifted from an increase of ¥2,215 million in the same period of the previous year to a decrease of ¥1,061 million, and borrowings decreased on a net basis. - FY2025-H1Increase in financing cash flow and net increase in borrowingsAnnual report
「Net cash from financing activities during the current interim consolidated fiscal period increased by ¥2,215 million, compared with an increase of ¥338 million in the same period of the previous year. The main factor contributing to the increase was a net increase of ¥2,511 million in borrowings, while the main factor reducing cash was ¥272 million in dividend payments.」
The increase in net cash from financing activities expanded from the same period of the previous year, primarily due to a net increase of ¥2,511 million in borrowings. - FY2024-Q3Decrease in short-term borrowings and increase in long-term borrowingsAnnual report
「The main factors were decreases of ¥1,491 million in short-term borrowings, ¥418 million in contract liabilities, ¥295 million in notes payable, construction payables and other liabilities, and ¥142 million in income taxes payable, as well as an increase of ¥1,981 million in long-term borrowings, including the current portion, among other factors.」
Short-term borrowings decreased while long-term borrowings and other liabilities increased, resulting in a ¥611 million decrease in total liabilities. The change in borrowing composition continued. - FY2024-Q2Changes in borrowing composition and a smaller increase in financing cash flowAnnual report
「Net cash from financing activities during the first six months of the current consolidated fiscal year increased by ¥338 million, compared with an increase of ¥2,001 million in the same period of the previous year. The main factor contributing to the increase was a net increase of ¥625 million in borrowings, while the main factor reducing cash was ¥271 million in dividend payments.」
Although borrowings continued to increase on a net basis, the increase in net cash from financing activities contracted from the same period of the previous year. On the balance sheet, short-term borrowings decreased while long-term borrowings and other liabilities increased. - FY2024-Q1WorsenedAnnual report
「Total liabilities at the end of the first quarter of the current consolidated fiscal period increased by ¥770 million from the end of the previous consolidated fiscal year to ¥44,009 million. The main factors were increases of ¥1,289 million in long-term borrowings, including the current portion, and ¥190 million in short-term borrowings, as well as decreases of ¥361 million in notes payable, construction payables and other liabilities and ¥131 million in income taxes payable, among other factors.」
Total liabilities increased by ¥770 million from the end of the previous consolidated fiscal year, primarily due to an increase in long-term borrowings and other liabilities, and borrowings continued to increase. - FY2023WorsenedAnnual report
「Total liabilities at the end of the current consolidated fiscal year increased by ¥9,443 million from the end of the previous consolidated fiscal year to ¥43,239 million. The main factors were increases of ¥5,022 million in short-term borrowings, ¥3,611 million in long-term borrowings, including the current portion, and ¥1,228 million in contract liabilities, as well as a decrease of ¥440 million in notes payable, construction payables and other liabilities, among other factors.」
Total liabilities increased, primarily due to increases in short- and long-term borrowings, and net cash from financing activities also increased by ¥4,237 million. - FY2023-Q2Increase in long-term borrowings and contraction in financing cash flowAnnual report
「Total liabilities at the end of the second quarter of the current consolidated fiscal period increased by ¥2,340 million from the end of the previous consolidated fiscal year to ¥36,136 million. The main factors were increases of ¥3,508 million in long-term borrowings, including the current portion, and ¥972 million in contract liabilities, as well as decreases of ¥1,301 million in short-term borrowings and ¥212 million in income taxes payable, among other factors.」
Short-term borrowings decreased while long-term borrowings and other liabilities increased, resulting in an increase in total liabilities. The increase in net cash from financing activities contracted from ¥6,635 million in the same period of the previous year to ¥2,001 million. - FY2023-Q1Changes in borrowing composition and a slight increase in interest-bearing liabilitiesAnnual report
「The main factors were decreases of ¥1,834 million in short-term borrowings, ¥895 million in notes payable, construction payables and other liabilities, and ¥168 million in income taxes payable, as well as an increase of ¥2,350 million in long-term borrowings, including the current portion, among other factors.」
Short-term borrowings decreased, while long-term borrowings and other liabilities increased. Total short- and long-term borrowings and other borrowings increased slightly from the end of the previous consolidated fiscal year. - FY2022-Q3WorsenedAnnual report
「Total liabilities at the end of the third quarter of the current consolidated fiscal period increased by ¥7,946 million from the end of the previous consolidated fiscal year to ¥35,828 million. The main factors were an increase of ¥9,794 million in interest-bearing liabilities, including short-term borrowings, and a decrease of ¥1,830 million in contract liabilities, among other factors.」
Total liabilities increased by ¥7,946 million from the end of the previous consolidated fiscal year, primarily due to an increase in interest-bearing liabilities, including short-term borrowings. - FY2022-Q1WorsenedAnnual report
「The main factors were increases of ¥3,585 million in short-term borrowings and ¥1,584 million in long-term borrowings, including the current portion, as well as decreases of ¥270 million in notes payable, construction payables and other liabilities and ¥276 million in income taxes payable, among other factors.」
Total liabilities increased by ¥4,114 million from the end of the previous consolidated fiscal year, primarily due to increases in short-term and long-term borrowings. - FY2021-Q3WorsenedAnnual report
「The main factors were increases of ¥7,789 million in interest-bearing liabilities, including short-term borrowings, and ¥3,243 million in advances received for construction in progress, as well as a decrease of ¥1,803 million in notes payable, construction payables and other liabilities, among other factors.」
Total liabilities increased by ¥8,635 million, while interest-bearing liabilities, including short-term borrowings, also increased by ¥7,789 million. - FY2021-Q2MitigatedAnnual report
「Net cash used in financing activities during the first six months of the current consolidated fiscal year decreased by ¥572 million, compared with an increase of ¥2,428 million in the same period of the previous year.」
Net cash from financing activities shifted from an increase in the same period of the previous year to a decrease, as the net decrease of ¥653 million in short-term borrowings exceeded the net increase of ¥350 million in long-term borrowings. - FY2021-Q1MitigatedAnnual report
「Total liabilities at the end of the first quarter of the current consolidated fiscal period decreased by ¥1,692 million from the end of the previous consolidated fiscal year to ¥18,237 million. The main factors were decreases of ¥929 million in notes payable, construction payables and other liabilities, ¥611 million in short-term borrowings, and ¥490 million in income taxes payable, as well as an increase of ¥418 million in long-term borrowings, including the current portion, among other factors.」
Total liabilities and short-term borrowings decreased, while long-term borrowings and other liabilities increased. Total borrowings decreased overall from the end of the previous fiscal year. - FY2020Continued increase in borrowingsAnnual report
「Cash provided by financing activities during the fiscal year was ¥1,289 million, compared with ¥2,133 million in the previous year. The main factor increasing cash was a net increase of ¥2,154 million in borrowings.」
Cash provided by financing activities continued to increase, mainly due to the net increase in borrowings, and the period-end balances of short-term and long-term borrowings also increased. - FY2020-Q3Increase in borrowingsAnnual report
「Total liabilities at the end of the third quarter increased by ¥5,954 million from the end of the previous fiscal year to ¥23,007 million. The main factors were a ¥6,270 million increase in interest-bearing debt, including short-term borrowings, and a ¥224 million decrease in notes payable, construction accounts payable and other items.」
Interest-bearing debt, including short-term borrowings, increased by ¥6,270 million, substantially increasing total liabilities and borrowings. - FY2020-Q2Increase in financing cash flow driven mainly by short-term borrowingsAnnual report
「Cash provided by financing activities during the six months ended the second quarter was ¥2,428 million, compared with ¥340 million used in financing activities in the same period of the previous year. The main factors increasing cash were net increases of ¥2,532 million in short-term borrowings and ¥173 million in long-term borrowings. The main factor reducing cash was ¥277 million in dividends paid.」
Cash provided by financing activities shifted to an inflow from an outflow in the same period of the previous year, with funding from borrowings increasing mainly due to the net increase in short-term borrowings. - FY2020-Q1Increase in Interest-Bearing DebtAnnual report
「The main factors were a ¥3,317 million increase in interest-bearing debt, including short-term borrowings, and a ¥358 million decrease in notes payable, construction accounts payable and other items.」
Interest-bearing debt, including short-term borrowings, increased by ¥3,317 million and was the main factor behind the increase in liabilities. - FY2019Higher financing cash flow from increased borrowingsAnnual report
「Cash provided by financing activities during the fiscal year was ¥2,133 million, compared with ¥552 million in the previous year. The main factor increasing cash was a net increase of ¥2,688 million in borrowings. The main factor reducing cash was ¥554 million in dividends paid.」
Cash provided by financing activities increased, mainly due to the net increase in borrowings. At the end of the period, short-term borrowings were ¥6,148 million, and long-term borrowings and other borrowings had increased. - FY2019-Q3Higher short-term borrowings and current portion of long-term borrowings, lower long-term borrowingsAnnual report
「The main factors were a ¥1,383 million decrease in the allowance for directors' retirement benefits, a ¥282 million decrease in income taxes payable, and a ¥667 million increase in interest-bearing debt, including short-term borrowings.」
Total liabilities declined, but interest-bearing debt, including short-term borrowings, increased. On the balance sheet, short-term borrowings and the current portion of long-term borrowings increased, while long-term borrowings declined. - FY2019-Q2Lower financing cash flow, lower short-term borrowings, higher long-term borrowingsAnnual report
「Cash used in financing activities during the six months ended the second quarter was ¥340 million, compared with ¥3,005 million provided by financing activities in the same period of the previous year. The main factors reducing cash were ¥277 million in dividends paid and a net decrease of ¥406 million in short-term borrowings. The main factor increasing cash was a net increase of ¥342 million in long-term borrowings.」
Cash provided by financing activities shifted to an outflow from an inflow in the same period of the previous year. Short-term borrowings declined, while long-term borrowings increased. - FY2019-Q1Decrease in short-term borrowings and increase in long-term borrowingsAnnual report
「Short-term borrowings 3,928,700 2,961,500 Current portion of long-term borrowings 154,308 154,308 Long-term borrowings 4,232,251 4,613,674」
Short-term borrowings declined, while long-term borrowings increased from the end of the previous fiscal year, changing the borrowing mix. - FY2018Long-term borrowings continued to increase substantiallyAnnual report
「Cash provided by financing activities during the fiscal year was ¥552 million, compared with ¥369 million in the previous year. The main factor increasing cash was a net increase of ¥3,302 million in long-term borrowings. The main factors reducing cash were a net decrease of ¥2,196 million in short-term borrowings and ¥553 million in dividends paid.」
Short-term borrowings declined, while the net increase in long-term borrowings was ¥3,302 million, raising the long-term borrowings balance from ¥800 million at the end of the previous fiscal year to ¥4,232 million. - FY2018-Q3Increase in long-term borrowingsAnnual report
「Short-term borrowings 6,124,751 5,241,700 Current portion of long-term borrowings 283,228 583,308 Long-term borrowings 800,939 3,770,828」
Short-term borrowings declined, while the current portion of long-term borrowings and long-term borrowings increased, with the balance of long-term borrowings rising substantially. A statement of cash flows was not prepared for the nine months ended the third quarter. - FY2018-Q2Increase in financing cash flow from borrowingsAnnual report
「Cash provided by financing activities during the six months ended the second quarter was ¥3,005 million, compared with ¥1,658 million in the same period of the previous year. The main factors increasing cash were net increases of ¥572 million in short-term borrowings and ¥2,709 million in long-term borrowings. The main factor reducing cash was ¥276 million in dividends paid.」
Cash provided by financing activities increased from ¥1,658 million in the same period of the previous year to ¥3,005 million, with the net increase in long-term borrowings reaching ¥2,709 million. - FY2018-Q1Borrowings continued to increaseAnnual report
「Short-term borrowings 6,124,751 6,574,950 Current portion of long-term borrowings 283,228 283,228 Long-term borrowings 800,939 1,032,382」
The balances of short-term and long-term borrowings increased from the end of the previous fiscal year, with borrowings continuing to rise. - FY2017-Q3Borrowings continued to increaseAnnual report
「Short-term borrowings 5,146,000 6,797,750 Current portion of long-term borrowings 427,000 313,228 Long-term borrowings 180,000 814,496」
The balances of short-term and long-term borrowings increased from the end of the previous fiscal year. As a statement of cash flows was not prepared for the nine months ended the third quarter, the amount of cash provided by financing activities itself is not shown. - FY2017-Q2First statedAnnual report
「Cash provided by financing activities during the six months ended the second quarter was ¥1,658 million, compared with ¥37 million in the same period of the previous year. The main factors increasing cash were net increases of ¥1,382 million in short-term borrowings and ¥552 million in long-term borrowings. The main factor reducing cash was ¥277 million in dividends paid.」
Cash provided by financing activities increased substantially from the same period of the previous year, mainly due to net increases in short-term and long-term borrowings.