Reduction in Borrowings and Use of Funds from Financing Activities
First written in FY2018-Q2. 10 of 32 entries say "Worsened", first in FY2020-Q1. Latest entry: 2026-10-13.
Arclands moved to the "Worse" side of this theme in 2019, 5 years before the typical company in this theme (2024).
The whole theme swung hardest in 2025: 8 of 40 companies on the "Worse" side.
5 other companies' latest entry also says "Worsened".
- 2026-10-13WorsenedEarnings
「Cash provided by financing activities was ¥7,886 million, compared with ¥7,604 million used in the same period of the previous year. This was mainly attributable to a net increase of ¥12,144 million in short-term borrowings, ¥2,075 million in expenditure for the repayment of long-term borrowings, and ¥1,256 million in dividend payments.」
短期借入金の純増により、財務活動は資金使用から資金獲得へ転じた。 - FY2027-H1WorsenedAnnual report
「Cash provided by financing activities was ¥7,886 million, compared with ¥7,604 million used in the same period of the previous year. This was mainly attributable to a net increase of ¥12,144 million in short-term borrowings, ¥2,075 million in expenditure for the repayment of long-term borrowings, and ¥1,256 million in dividend payments.」
Financing activities shifted from using cash in the same period of the previous year to providing cash, with short-term borrowings increasing by a net ¥12,144 million. Repayments of long-term borrowings and an increase in short-term borrowings occurred concurrently. - FY2026Borrowings raised and repaid amid declining debtAnnual report
「Net cash used in financing activities was ¥13,672 million. This was mainly due to proceeds from long-term borrowings and a net increase of ¥22,528 million in short-term borrowings, ¥33,035 million in repayments of long-term borrowings, and dividend payments of ¥2,491 million.」
Financing through long-term and short-term borrowings coexisted with repayments of long-term borrowings, while total short-term and long-term borrowings decreased by ¥4,113 million from the end of the previous fiscal year. - FY2026-H1Long-term borrowing proceeds alongside repaymentsAnnual report
「Net cash used in financing activities was ¥7,604 million, compared with ¥652 million used in the same period of the previous year. This was mainly due to proceeds from long-term borrowings and a net increase of ¥15,316 million in short-term borrowings, ¥20,773 million in repayments of long-term borrowings, and dividend payments of ¥1,245 million.」
Cash used in financing activities increased from the same period of the previous year. Financing through long-term and short-term borrowings coexisted with repayments of long-term borrowings. - FY2025MitigatedAnnual report
「Liabilities at the end of the current consolidated fiscal year decreased by ¥20,733 million from the end of the previous consolidated fiscal year to ¥213,178 million. This was mainly due to a ¥32,131 million decrease in short-term and long-term borrowings, partly offset by a ¥11,670 million increase in accounts payable and electronic accounts payable.」
Short-term and long-term borrowings decreased by ¥32,131 million, and the balance of borrowings declined for the full fiscal year after the borrowing mix had changed through the previous fiscal year. - FY2025-H1Short-term borrowing reduction alongside long-term borrowing proceedsAnnual report
「Net cash used in financing activities was ¥652 million, compared with ¥1,029 million provided in the same period of the previous year. This was mainly due to ¥30,000 million in proceeds from long-term borrowings, a net decrease of ¥25,000 million in short-term borrowings, ¥3,534 million in repayments of long-term borrowings, and dividend payments of ¥1,246 million.」
Financing activities shifted from providing cash in the same period of the previous year to using cash. Short-term borrowings decreased by ¥25,000 million on a net basis, while ¥30,000 million was raised through long-term borrowings and ¥3,534 million in repayments occurred, indicating that the borrowing mix continued to change. - FY2025-Q1Increase in short- and long-term borrowings and liabilitiesAnnual report
「Liabilities increased by ¥2,009 million from the end of the previous consolidated fiscal year to ¥235,921 million. This was mainly due to increases of ¥4,776 million in accounts payable and ¥2,533 million in short-term and long-term borrowings, partly offset by a ¥3,505 million decrease in electronic accounts payable.」
Short-term and long-term borrowings increased by ¥2,533 million from the end of the previous fiscal year, and total liabilities increased by ¥2,009 million. - FY2024Concurrent decline in short-term borrowings and increase in long-term borrowingsAnnual report
「Net cash used in financing activities was ¥15,366 million, compared with ¥13,955 million used in the previous consolidated fiscal year. This was mainly due to ¥8,339 million in payments for the acquisition of treasury shares of a subsidiary, ¥2,619 million in payments for the acquisition of treasury shares, and ¥1,693 million in repayments of lease liabilities.」
Cash used in financing activities increased. Short-term borrowings decreased by ¥6,100 million, while ¥58,250 million in long-term borrowings and ¥52,801 million in repayments of long-term borrowings were recorded, indicating that the borrowing mix continued to change. - FY2024-Q3Increase in short- and long-term borrowings and bond redemptionAnnual report
「This was mainly due to increases of ¥2,761 million in accounts payable and ¥7,150 million in short-term and long-term borrowings, partly offset by decreases of ¥4,437 million in lease liabilities, ¥2,009 million in bonds due within one year, and ¥2,375 million in electronic accounts payable.」
Short-term and long-term borrowings increased by ¥7,150 million, while ¥2,009 million in bonds due within one year was eliminated, indicating that the increase in borrowings coincided with bond redemption. - FY2024-Q2Long-term borrowing proceeds alongside repaymentsAnnual report
「Net cash provided by financing activities was ¥1,029 million, compared with ¥8,572 million used in the same period of the previous year. This was mainly due to ¥48,250 million in proceeds from long-term borrowings, a net decrease of ¥2,850 million in short-term borrowings, and ¥42,500 million in repayments of long-term borrowings.」
Financing activities shifted from using cash in the same period of the previous year to providing cash. The borrowing mix continued to change, with ¥48,250 million raised through long-term borrowings, ¥42,500 million in repayments of long-term borrowings, and a net reduction in short-term borrowings occurring simultaneously. - FY2024-Q1Refinancing alongside an increase in borrowingsAnnual report
「Liabilities increased by ¥4,247 million from the end of the previous consolidated fiscal year to ¥249,602 million. This was mainly due to increases of ¥5,745 million in accounts payable and ¥3,900 million in short-term and long-term borrowings, partly offset by a ¥4,062 million decrease in lease liabilities.」
Short-term and long-term borrowings increased by ¥3,900 million, while lease liabilities decreased by ¥4,062 million. Separately, a refinancing agreement for existing borrowings through a syndicated loan was executed. - FY2023-Q3Continued decrease in borrowings and shift toward long-term debtAnnual report
「Liabilities decreased by ¥11,715 million from the end of the previous consolidated fiscal year to ¥252,650 million. This was mainly due to decreases of ¥7,390 million in electronic accounts payable and ¥8,850 million in short-term and long-term borrowings, partly offset by a ¥3,721 million increase in accounts payable.」
Short-term and long-term borrowings decreased in total. On the balance sheet, short-term borrowings and the current portion of long-term borrowings decreased while long-term borrowings increased, indicating a continued extension of borrowing maturities. - FY2023-Q2Decrease in borrowings and continued shift toward long-term debtAnnual report
「Net cash used in financing activities was ¥8,572 million, compared with ¥1,897 million provided in the same period of the previous year. This was mainly due to ¥28,000 million in proceeds from long-term borrowings, a net decrease of ¥18,100 million in short-term borrowings, and ¥16,500 million in repayments of long-term borrowings.」
Financing activities shifted from providing cash to using cash, indicating a change in the borrowing mix, with a net reduction in short-term borrowings alongside long-term borrowings and repayments. - FY2023-Q1RestatedAnnual report
「Liabilities decreased by ¥3,851 million from the end of the previous consolidated fiscal year to ¥260,515 million. This was mainly due to a ¥2,800 million decrease in short-term and long-term borrowings.」
Although total borrowings decreased from the end of the previous fiscal year, the shift in borrowing maturities, with short-term borrowings decreasing and long-term borrowings increasing, continued to be evident on the balance sheet. - FY2022-Q3Continued increase in long-term borrowings and decrease in short-term borrowingsAnnual report
「Liabilities increased by ¥7,925 million from the end of the previous consolidated fiscal year to ¥270,256 million. This was mainly due to a ¥40,149 million increase in long-term borrowings and a ¥12,884 million increase in the current portion of long-term borrowings, despite a ¥49,830 million decrease in short-term borrowings.」
The decrease in short-term borrowings and shift toward long-term borrowings reported cumulatively through the second quarter continued to be evident in the liability balance at the end of the third quarter. - FY2022-Q2Concurrent decline in short-term borrowings and increase in long-term borrowingsAnnual report
「Net cash provided by financing activities was ¥1,897 million, compared with ¥39,559 million provided in the same period of the previous year. This was mainly due to ¥73,000 million in proceeds from long-term borrowings, a net decrease of ¥49,630 million in short-term borrowings, and ¥19,538 million in repayments of long-term borrowings.」
Although cash provided by financing activities decreased from the same period of the previous year, the borrowing mix changed, with ¥73,000 million in long-term borrowings, a net reduction of ¥49,630 million in short-term borrowings, and ¥19,538 million in repayments of long-term borrowings. - FY2022-Q1WorsenedAnnual report
「Liabilities increased by ¥23,851 million from the end of the previous consolidated fiscal year to ¥286,181 million. This was mainly due to a ¥19,319 million increase in short-term and long-term borrowings, including ¥20,000 million at VIVA HOME.」
Borrowings continued to increase after the acquisition and consolidation of VIVA HOME, with short-term and long-term borrowings increasing by ¥19,319 million. The shift from reducing borrowings through the previous fiscal year to substantial reliance on borrowings continued. - FY2021WorsenedAnnual report
「Liabilities at the end of the current consolidated fiscal year increased by ¥239,828 million from the end of the previous consolidated fiscal year to ¥262,330 million. This was mainly due to increases of ¥100,730 million in short-term borrowings, ¥30,947 million in non-current lease liabilities, including ¥30,853 million at VIVA HOME, and ¥25,600 million in long-term borrowings, including ¥25,000 million at VIVA HOME.」
In contrast to the reduction in borrowings through the previous fiscal year, short-term borrowings increased by ¥100,730 million and long-term borrowings by ¥25,600 million in connection with the acquisition of VIVA HOME and other activities. - FY2021-Q3WorsenedAnnual report
「Liabilities increased by ¥241,814 million from the end of the previous consolidated fiscal year to ¥264,316 million. This was mainly due to increases of ¥98,040 million in short-term borrowings, ¥30,985 million in non-current lease liabilities, including ¥30,857 million at VIVA HOME, and ¥25,741 million in long-term borrowings, including ¥25,000 million at VIVA HOME.」
In connection with the acquisition, short-term borrowings increased by ¥98,040 million and long-term borrowings by ¥25,741 million, marking a shift from the reduction in borrowings through the previous fiscal year to a substantial increase in borrowings. - FY2021-Q2WorsenedAnnual report
「Net cash provided by financing activities was ¥39,809 million, compared with ¥645 million provided in the same period of the previous year. This was mainly due to a net increase of ¥40,340 million in short-term borrowings and dividend payments of ¥608 million.」
The shift from reducing borrowings through the previous fiscal year to a substantial net increase in short-term borrowings continued, and the actual amount of financing associated with acquisitions and other activities was confirmed. - FY2021-Q1WorsenedAnnual report
「② Borrowings ¥109.6 billion (maximum)」
The company plans to borrow up to ¥109.6 billion from Sumitomo Mitsui Banking Corporation to fund the tender offer for LIXIL VIVA shares. In addition to the trend of reducing borrowings and increasing short-term borrowings through the previous fiscal year, large-scale acquisition financing is planned. The borrowing is scheduled to be executed on the business day preceding the start date for settlement of the tender offer, and this filing does not state that it had been executed as of the filing date. - FY2020Short-term borrowings continued to increase for the full fiscal yearAnnual report
「Net cash provided by financing activities was ¥1,678 million, compared with ¥174 million provided in the previous consolidated fiscal year. This was mainly due to a net increase of ¥3,012 million in short-term borrowings and dividend payments of ¥1,216 million.」
The shift from reducing borrowings to increasing short-term borrowings continued for the full fiscal year, with financing activities providing ¥1,678 million in cash. - FY2020-Q3WorsenedAnnual report
「Liabilities increased by ¥5,851 million from the end of the previous consolidated fiscal year to ¥23,929 million. This was mainly due to increases of ¥5,000 million in short-term borrowings and ¥1,321 million in accounts payable.」
Short-term borrowings, which had no balance at the end of the previous fiscal year, were recognized at ¥5,000 million, marking a shift from the reduction in borrowings through the previous fiscal year to an increase in short-term borrowings. - FY2020-Q2WorsenedAnnual report
「Net cash provided by financing activities was ¥645 million, compared with ¥906 million used in the same period of the previous year. This was mainly due to a net increase of ¥1,412 million in short-term borrowings and dividend payments of ¥608 million.」
In contrast to the reduction in borrowings through the previous fiscal year, financing activities provided cash in the current quarter due to a net increase of ¥1,412 million in short-term borrowings. - FY2020-Q1WorsenedAnnual report
「Liabilities increased by ¥3,602 million from the end of the previous consolidated fiscal year to ¥21,679 million. This was mainly due to increases of ¥1,787 million in accounts payable and ¥1,600 million in short-term borrowings.」
In contrast to the reduction in borrowings through the previous fiscal year, short-term borrowings increased by ¥1,600 million in the current quarter, and total liabilities increased by ¥3,602 million. - FY2019AchievedAnnual report
「Current portion of long-term borrowings 500 －」
The ¥500 million of long-term borrowings due within one year at the end of the previous fiscal year fell to zero at the end of the current fiscal year, completing the reduction in borrowings for the full fiscal year. Financing through bonds was recognized separately. - FY2019-Q3AdvancedAnnual report
「Current portion of long-term borrowings 500 125」
The current portion of long-term borrowings decreased from ¥500 million at the end of the previous fiscal year to ¥125 million, indicating that the reduction in borrowings continued. Total liabilities, however, increased due to the recognition of bonds. - FY2019-Q2AdvancedAnnual report
「Net cash used in financing activities was ¥906 million, compared with ¥2,943 million used in the same period of the previous year. This was mainly due to dividend payments of ¥608 million and ¥250 million in repayments of long-term borrowings.」
The company repaid ¥250 million of long-term borrowings, continuing to reduce its debt. Cash used in financing activities decreased from ¥2,943 million in the same period of the previous year to ¥906 million. - FY2019-Q1AdvancedAnnual report
「Current portion of long-term borrowings 500 375」
The current portion of long-term borrowings decreased from ¥500 million at the end of the previous fiscal year to ¥375 million at the end of the current quarter, indicating that the reduction in borrowings continued. - FY2018AdvancedAnnual report
「Net cash used in financing activities was ¥3,991 million, compared with ¥398 million used in the previous consolidated fiscal year. This was mainly due to a net decrease of ¥2,300 million in short-term borrowings, dividend payments of ¥1,013 million, and ¥500 million in repayments of long-term borrowings.」
The balance of borrowings fell to ¥500 million at the end of the period, due to a net decrease of ¥2,300 million in short-term borrowings and repayment of ¥500 million in long-term borrowings. The reduction in borrowings through the previous quarter continued to progress for the full fiscal year. - FY2018-Q3AdvancedAnnual report
「Liabilities decreased by ¥921 million from the end of the previous consolidated fiscal year to ¥17,110 million. This was mainly due to a ¥2,375 million decrease in short-term and long-term borrowings, despite a ¥2,048 million increase in accounts payable.」
Short-term and long-term borrowings decreased by ¥2,375 million from the end of the previous consolidated fiscal year, confirming a specific reduction in borrowings for the second consecutive quarter. - FY2018-Q2First statedAnnual report
「Net cash used in financing activities was ¥2,943 million, compared with ¥1,695 million provided in the same period of the previous year. This was mainly due to a net decrease of ¥2,250 million in long-term and short-term borrowings and dividend payments of ¥506 million.」
Cash flow from financing activities shifted from a source of funds in the same period of the previous year to a use of funds, mainly due to a net decrease of ¥2,250 million in long-term and short-term borrowings and dividend payments.