Improving Trade Receivables Collection and Operating Cash Flow
First written in FY2016. 22 of 34 entries say "Advanced", first in FY2017-Q2. Latest entry: FY2026.
The whole theme swung hardest in 2018: 2 of 6 companies on the "Worse" side.
1 other company's latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「Cash provided by operating activities was ¥3,346 million, compared with ¥2,669 million provided in the previous year. This mainly reflected cash inflows from profit before income taxes of ¥3,082 million, depreciation and amortization of ¥540 million and a ¥1,065 million decrease in trade receivables, among other items, offset by ¥990 million in income taxes paid.」
Operating cash flow increased from ¥2,669 million in the previous year to ¥3,346 million, while the decrease in trade receivables was a ¥1,065 million source of cash. - 2026-04-27AdvancedEarnings presentation
「Operating cash flow was ¥3,346 million, owing to a decrease in trade receivables.」
Operating cash flow increased from ¥2,669 million in the previous fiscal year to ¥3,346 million, with the decrease in trade receivables explicitly identified as a factor. - FY2026-H1AdvancedAnnual report
「Cash provided by operating activities was ¥2,421 million, compared with ¥2,122 million in the previous interim consolidated accounting period. This mainly reflected cash outflows from an ¥898 million decrease in trade payables and ¥522 million in income taxes paid, offset by cash inflows from interim profit before income taxes of ¥1,014 million and a ¥2,446 million decrease in trade receivables.」
Operating cash flow increased from ¥2,122 million in the same period of the previous year to ¥2,421 million, while the decrease in trade receivables was a ¥2,446 million source of cash. The company reports quantitative progress regarding the collection of trade receivables and cash-flow improvement. - FY2025Operating cash flow increased while trade receivables rose slightlyAnnual report
「Cash provided by operating activities was ¥2,669 million, compared with ¥2,523 million provided in the previous year. This mainly reflected cash inflows from profit before income taxes of ¥2,864 million, depreciation and amortization of ¥341 million and a ¥398 million increase in trade payables, offset by ¥828 million in income taxes paid.」
Operating cash flow increased from ¥2,523 million in the previous year to ¥2,669 million, while trade receivables were a ¥52 million source of cash in the cash flow statement. The text does not state that the improvement was attributable solely to the collection measures. - FY2025-H1Operating cash flow decreased despite the continued decrease in trade receivablesAnnual report
「Cash provided by operating activities was ¥2,122 million, compared with ¥2,223 million provided at the end of the same interim period of the previous year. This mainly reflected cash inflows from interim profit before income taxes of ¥1,136 million and a ¥1,603 million decrease in trade receivables, offset by cash outflows from a ¥236 million decrease in trade payables and ¥403 million in income taxes paid.」
Trade receivables decreased by ¥1,603 million, while operating cash flow decreased from ¥2,223 million in the same period of the previous year to ¥2,122 million. The text does not explicitly link this to the early collection measures. - FY2024AdvancedAnnual report
「Cash provided by operating activities was ¥2,523 million, compared with ¥686 million provided in the previous year. This mainly reflected cash inflows from profit before income taxes of ¥2,818 million, depreciation and amortization of ¥270 million and a ¥133 million increase in trade payables, offset by cash outflows of ¥901 million in income taxes paid and ¥76 million resulting from an increase in assets related to retirement benefits.」
Operating cash flow increased from ¥686 million in the previous year to ¥2,523 million. On the other hand, the change in trade receivables represented only a ¥33 million use of cash, and the text does not explicitly identify this improvement as an effect of the early collection measures. - FY2024-Q3Increase in Trade ReceivablesAnnual report
「Total assets at the end of the third quarter of the consolidated cumulative period were ¥4,254.3 million, an increase of ¥281.9 million from the end of the previous consolidated fiscal year. This was mainly because cash and deposits increased by ¥247 million, notes and accounts receivable by ¥1,356 million, merchandise by ¥340 million, land by ¥382 million, construction in progress by ¥409 million, software in progress by ¥215 million and investment securities by ¥765 million, while electronically recorded monetary claims decreased by ¥553 million and buildings decreased by ¥104 million.」
Notes and accounts receivable increased by ¥1,356 million from the end of the previous consolidated fiscal year, while electronically recorded monetary claims decreased by ¥553 million. As this is the third quarter, operating cash flow was not disclosed, and the text does not indicate a causal relationship with the collection measures. - FY2024-Q2AdvancedAnnual report
「Cash provided by operating activities was ¥2,223 million, compared with ¥1,370 million provided in the same quarter of the previous year. This mainly reflected cash inflows from profit before income taxes of ¥1,189 million and a ¥1,709 million decrease in trade receivables, offset by cash outflows from a ¥541 million decrease in trade payables and ¥471 million in income taxes paid.」
Operating cash flow for the six-month cumulative period increased from ¥1,370 million in the same period of the previous year to ¥2,223 million, while trade receivables also decreased by ¥1,709 million. The company reports quantitative progress on the theme of collecting trade receivables and improving operating cash flow. - FY2024-Q1AdvancedAnnual report
「Total assets at the end of the first quarter of the consolidated accounting period were ¥3,970.9 million, a decrease of ¥1.5 million from the end of the previous consolidated fiscal year. This was mainly because notes and accounts receivable decreased by ¥892 million and electronically recorded monetary claims decreased by ¥617 million, while cash and deposits increased by ¥470 million, merchandise by ¥318 million, investment securities by ¥502 million and land by ¥354 million.」
Regarding trade receivables, the company states that notes and accounts receivable decreased by ¥892 million and electronically recorded monetary claims decreased by ¥617 million. As this is the first quarter, operating cash flow itself was not disclosed. - FY2023WorsenedAnnual report
「Cash provided by operating activities was ¥686 million, compared with ¥1,020 million provided in the previous year. This mainly reflected cash inflows from profit before income taxes of ¥2,869 million and depreciation and amortization of ¥321 million, offset by cash outflows of ¥801 million in income taxes paid, ¥1,295 million resulting from an increase in trade receivables and ¥252 million resulting from an increase in inventories.」
Operating cash flow decreased from ¥1,020 million in the previous year to ¥686 million, while the increase in trade receivables was a ¥1,295 million use of cash. - FY2023-Q3Increase in Trade Receivables and Decrease in Cash on HandAnnual report
「At the end of the cumulative third-quarter consolidated period, total assets were ¥4,043.8 million, up ¥212.3 million from the end of the previous consolidated fiscal year. This primarily reflected increases of ¥226.4 million in notes and accounts receivable—trade, ¥75.3 million in merchandise, ¥10.6 million in construction in progress, and ¥12.9 million in software in progress, partly offset by decreases of ¥59.5 million in cash and deposits and ¥26.1 million in investment securities.」
Notes and accounts receivable increased by ¥2,264 million from the end of the previous consolidated fiscal year, while cash and deposits decreased by ¥595 million. The changes in the receivables balance and cash on hand are reported in relation to the existing theme of early collection of trade receivables and improvement in operating cash flow. - FY2023-Q2AdvancedAnnual report
「Cash provided by operating activities was ¥1,370 million, compared with ¥749 million provided in the same quarter of the previous year. This mainly reflected cash inflows from profit before income taxes of ¥1,145 million and a ¥1,258 million decrease in trade receivables, offset by cash outflows from a ¥555 million decrease in trade payables and ¥410 million in income taxes paid.」
Operating cash flow increased from ¥749 million in the same quarter of the previous year to ¥1,370 million, while trade receivables also decreased by ¥1,258 million. The company reports quantitative progress on the theme of collecting trade receivables and improving cash flow. - FY2023-Q1AdvancedAnnual report
「Total assets at the end of the first quarter of the consolidated accounting period were ¥3,728.1 million, a decrease of ¥103.3 million from the end of the previous consolidated fiscal year. This was mainly because notes and accounts receivable decreased by ¥1,083 million and investment securities decreased by ¥238 million, while merchandise increased by ¥408 million.」
Notes and accounts receivable decreased by ¥1,083 million from the end of the previous consolidated fiscal year. Although the text does not explicitly link this to the early collection measures for trade receivables, it confirms a specific decrease in the receivables balance. - FY2022WorsenedAnnual report
「Cash provided by operating activities was ¥1,020 million, compared with ¥3,325 million provided in the previous year. This mainly reflected cash inflows from profit before income taxes of ¥2,533 million and depreciation and amortization of ¥343 million, offset by cash outflows of ¥689 million in income taxes paid and ¥962 million resulting from an increase in trade receivables.」
Operating cash flow decreased from ¥3,325 million in the previous year to ¥1,020 million, while the increase in trade receivables was a ¥962 million use of cash. The figures show deterioration against the theme of collecting trade receivables and improving cash flow. - FY2022-Q3Increase in Trade Receivables and Decrease in Cash on HandAnnual report
「Total assets at the end of the third quarter of the consolidated cumulative period were ¥3,849.8 million, an increase of ¥67.9 million from the end of the previous consolidated fiscal year. This was mainly because notes and accounts receivable increased by ¥1,242 million, electronically recorded monetary claims by ¥269 million, merchandise by ¥287 million, land by ¥510 million and investment securities by ¥483 million, while cash and deposits decreased by ¥1,947 million and buildings decreased by ¥132 million.」
Notes and accounts receivable and electronically recorded monetary claims increased from the end of the previous consolidated fiscal year, while cash and deposits decreased by ¥1,947 million. The changes in the receivables balance and cash on hand are presented together in relation to the theme of early collection of trade receivables and improvement in operating cash flow. - FY2022-Q2Operating cash flow decreased while trade receivables also decreasedAnnual report
「Cash provided by operating activities was ¥749 million, compared with ¥2,585 million provided in the same quarter of the previous year. This mainly reflected cash inflows from profit before income taxes of ¥1,145 million, a ¥284 million decrease in trade receivables and a ¥94 million decrease in inventories, offset by cash outflows from a ¥440 million decrease in trade payables and ¥318 million in income taxes paid.」
Trade receivables decreased by ¥284 million, while operating cash flow decreased from ¥2,585 million in the same quarter of the previous year to ¥749 million. Regarding the theme of receivables collection and cash-flow improvement, the text reports both a decrease in receivables and a decrease in cash generated. - FY2022-Q1AdvancedAnnual report
「Total assets at the end of the first quarter of the consolidated accounting period were ¥3,662.7 million, a decrease of ¥119.2 million from the end of the previous consolidated fiscal year. This was mainly because cash and deposits decreased by ¥942 million and notes and accounts receivable decreased by ¥504 million, while merchandise increased by ¥224 million.」
Notes and accounts receivable decreased by ¥504 million from the end of the previous consolidated fiscal year. No quarterly cash flow statement was prepared, and the text does not explicitly link the decrease to the early collection measures. - FY2021AdvancedAnnual report
「Cash provided by operating activities was ¥3,325 million, compared with ¥3,177 million provided in the previous year. This mainly reflected cash inflows from profit before income taxes of ¥2,521 million, depreciation and amortization of ¥352 million, a ¥677 million decrease in trade receivables and a ¥277 million decrease in inventories, offset by ¥823 million in income taxes paid.」
Operating cash flow increased from ¥3,177 million in the previous year to ¥3,325 million, while trade receivables also decreased by ¥677 million. - FY2021-Q3AdvancedAnnual report
「This was mainly because cash and deposits increased by ¥653 million and investment securities increased by ¥705 million, while notes and accounts receivable decreased by ¥186 million and electronically recorded monetary claims decreased by ¥160 million.」
Notes and accounts receivable at the end of the third quarter of the consolidated accounting period decreased by ¥186 million from the end of the previous consolidated fiscal year. The text does not explicitly link this to the early collection measures. - FY2021-Q2AdvancedAnnual report
「Cash provided by operating activities was ¥2,585 million, compared with ¥1,975 million provided in the same quarter of the previous year. This mainly reflected cash inflows from profit before income taxes of ¥974 million, a ¥2,553 million decrease in trade receivables and a ¥131 million decrease in inventories, offset by cash outflows from an ¥886 million decrease in trade payables and ¥382 million in income taxes paid.」
Operating cash flow increased from ¥1,975 million in the same quarter of the previous year to ¥2,585 million, while trade receivables also decreased by ¥2,553 million. The company reports specific quantitative progress on the theme of collecting trade receivables and improving cash flow. - FY2021-Q1AdvancedAnnual report
「Total assets at the end of the first quarter of the consolidated accounting period were ¥3,552.8 million, a decrease of ¥100.7 million from the end of the previous consolidated fiscal year. This was mainly because cash and deposits increased by ¥661 million, merchandise by ¥226 million and investment securities by ¥277 million, while notes and accounts receivable decreased by ¥1,955 million.」
The company states that notes and accounts receivable decreased by ¥1,955 million from the end of the previous consolidated fiscal year. Although the text does not explicitly link this to the early collection measures, it confirms a specific improvement in the trade receivables balance. - FY2020AdvancedAnnual report
「Cash provided by operating activities was ¥3,177 million, compared with ¥2,036 million provided in the previous year. This mainly reflected cash inflows from profit before income taxes of ¥2,880 million, depreciation and amortization of ¥368 million and a ¥964 million decrease in trade receivables, offset by ¥1,167 million in income taxes paid.」
Operating cash flow increased from ¥2,036 million in the previous year to ¥3,177 million, while trade receivables also decreased by ¥964 million. The text does not explicitly link this to the early collection measures. - FY2020-Q3Increase in notes and accounts receivableAnnual report
「This was mainly because cash and deposits decreased by ¥996 million, electronically recorded monetary claims decreased by ¥480 million and buildings decreased by ¥128 million, while notes and accounts receivable increased by ¥186 million, merchandise by ¥292 million, investment securities by ¥354 million and goodwill by ¥542 million.」
Notes and accounts receivable increased by ¥186 million from the end of the previous consolidated fiscal year. Electronically recorded monetary claims decreased by ¥480 million, but no quarterly cash flow statement was prepared and the text does not indicate a causal relationship with the early collection measures. - FY2020-Q2AdvancedAnnual report
「Cash provided by operating activities was ¥1,975 million, compared with ¥1,374 million provided in the same quarter of the previous year. This mainly reflected cash inflows from profit before income taxes of ¥1,227 million, a ¥1,951 million decrease in trade receivables and a ¥37 million decrease in inventories, offset by cash outflows from a ¥651 million decrease in trade payables and ¥600 million in income taxes paid.」
Operating cash flow increased from ¥1,374 million in the same quarter of the previous year to ¥1,975 million, while trade receivables also decreased by ¥1,951 million. The company reports specific quantitative progress on the theme of collecting trade receivables and improving cash flow. - FY2020-Q1AdvancedAnnual report
「Total assets at the end of the first quarter of the consolidated accounting period were ¥3,617.1 million, a decrease of ¥87.2 million from the end of the previous consolidated fiscal year. This was mainly because goodwill increased by ¥571 million, merchandise by ¥300 million and electronically recorded monetary claims by ¥49 million, while notes and accounts receivable decreased by ¥1,007 million and cash and deposits decreased by ¥697 million.」
Notes and accounts receivable decreased by ¥1,007 million from the end of the previous consolidated fiscal year. No quarterly cash flow statement was prepared, and the text does not explicitly link the decrease to the early collection measures. - FY2019-Q3Increase in Trade ReceivablesAnnual report
「Total assets at the end of the third quarter of the consolidated cumulative period were ¥3,699.3 million, an increase of ¥107 million from the end of the previous consolidated fiscal year. This was mainly because cash and deposits increased by ¥543 million, notes and accounts receivable by ¥408 million, electronically recorded monetary claims by ¥285 million and merchandise by ¥298 million, while investment securities decreased by ¥442 million and buildings decreased by ¥104 million.」
The company states that notes and accounts receivable and electronically recorded monetary claims increased from the end of the previous consolidated fiscal year. No cash flow statement was prepared for the third-quarter consolidated cumulative period, and the text does not indicate a causal relationship with the early collection measures. - FY2019-Q2AdvancedAnnual report
「Cash provided by operating activities was ¥1,374 million, compared with ¥791 million provided in the same quarter of the previous year. This mainly reflected cash inflows from profit before income taxes of ¥1,394 million, a ¥1,223 million decrease in trade receivables and a ¥110 million decrease in inventories, offset by cash outflows from an ¥833 million decrease in trade payables and ¥608 million in income taxes paid.」
Operating cash flow increased from ¥791 million in the same quarter of the previous year to ¥1,374 million, while trade receivables also decreased by ¥1,223 million. The company reports specific quantitative progress on the theme of collecting trade receivables and improving cash flow. - FY2019-Q1AdvancedAnnual report
「This was mainly because notes and accounts receivable decreased by ¥1,207 million and cash and deposits decreased by ¥195 million, while merchandise increased by ¥300 million and electronically recorded monetary claims increased by ¥177 million.」
The company states that notes and accounts receivable decreased by ¥1,207 million from the end of the previous consolidated fiscal year. It does not explicitly identify this as an effect of the early collection measures for trade receivables. - FY2018WorsenedAnnual report
「Cash provided by operating activities was ¥1,541 million, compared with ¥1,828 million provided in the previous year. This mainly reflected cash inflows from profit before income taxes of ¥2,874 million and depreciation and amortization of ¥346 million, offset by cash outflows of ¥750 million in income taxes paid and ¥1,058 million resulting from an increase in trade receivables.」
Operating cash flow decreased from ¥1,828 million in the previous year to ¥1,541 million, while trade receivables also became a ¥1,058 million use of cash. The current-year figures point to a deterioration against the existing theme of receivables collection and cash-flow improvement. - FY2018-Q2AdvancedAnnual report
「This was mainly because electronically recorded monetary claims increased by ¥374 million and investment securities increased by ¥290 million, while notes and accounts receivable decreased by ¥463 million. Cash provided by operating activities was ¥791 million, compared with ¥1,773 million provided in the same quarter of the previous year.」
The company specifically reports a decrease in notes and accounts receivable. On the other hand, operating cash flow was below the level in the same quarter of the previous year, and the text does not explicitly link the change to the collection measures. - FY2018-Q1AdvancedAnnual report
「This was mainly because notes and accounts receivable decreased by ¥794 million and cash and deposits decreased by ¥164 million, while merchandise increased by ¥216 million, electronically recorded monetary claims increased by ¥153 million and investment securities increased by ¥131 million.」
The company states that notes and accounts receivable decreased by ¥794 million from the end of the previous consolidated fiscal year. Although the text does not explicitly identify this as an effect of the early collection measures for trade receivables, it confirms the specific change in the receivables balance. - FY2017AdvancedAnnual report
「We are gradually reducing the proportion of collections made by bills through efforts to collect trade receivables early and in cash, and will continue working to improve operating cash flow. Operating cash flow for the consolidated fiscal year was ¥1,828 million. This reflected cash inflows from profit before income taxes of ¥2,433 million, depreciation and amortization of ¥329 million, a ¥120 million decrease in inventories and a ¥247 million increase in trade payables, offset by cash outflows of ¥812 million in income taxes paid and a ¥635 million increase in trade receivables, among other items.」
The company continues its policy of early and cash collection of trade receivables and reports operating cash flow of ¥1,828 million. This was up from ¥1,483 million in the previous year, but the text does not attribute the entire increase to the collection measures. - FY2017-Q2AdvancedAnnual report
「Cash provided by operating activities was ¥1,773 million, compared with ¥507 million provided in the same quarter of the previous year. This was mainly attributable to cash inflows from profit before income taxes of ¥864 million, a ¥1,444 million decrease in trade receivables and a ¥141 million decrease in inventories, partly offset by cash outflows from a ¥470 million decrease in trade payables and ¥388 million in income taxes paid.」
Cash flow from operating activities increased from ¥507 million in the same quarter of the previous year to ¥1,773 million, while trade receivables also decreased by ¥1,444 million. The financial figures show an improvement, but the text does not explicitly link it to the existing collection measures. - FY2016First statedAnnual report
「We are gradually reducing the proportion of collections made by bills through efforts to collect trade receivables early and in cash, and will continue working to improve operating cash flow.」
The company explains that approximately 35% of sales proceeds are collected by bills, while approximately 97% of purchases are paid in cash, and identifies improving collection terms as a measure.