Management of Liquidity Risk Associated with Financing
First written in FY2017. 10 of 22 entries say "Restated". Latest entry: 2026-07-30.
Shokubun moved to the "Worse" side of this theme in 2025, 1 year after the typical company in this theme (2024).
9 other companies' latest entry also says "Worsened".
- 2026-07-30WorsenedEarnings
「Total assets at the end of the first-quarter accounting period were ¥4,305 million, a decrease of ¥92 million from the end of the previous fiscal year, mainly due to decreases of ¥105 million in cash and deposits, ¥12 million in accounts receivable and ¥12 million in property, plant and equipment.」
Cash and deposits declined from ¥473 million at the end of the previous fiscal year to ¥368 million, further reducing funds on hand for liquidity risk management. - FY2026WorsenedAnnual report
「Cash and cash equivalents at the end of the current fiscal year, hereinafter referred to as “funds,” amounted to ¥473 million. Funds decreased by ¥27 million as a result of operating activities during the fiscal year.」
Cash on hand decreased from ¥1.390 billion at the end of the previous fiscal year to ¥473 million, while cash flow from operating activities was also negative at ¥27 million. Cash on hand has declined further from a liquidity risk management perspective. - 2026-05-14WorsenedEarnings
「Cash and cash equivalents at the end of the fiscal year under review, hereinafter referred to as 'funds,' amounted to ¥473 million.」
Cash and cash equivalents declined from ¥1,332 million at the end of the previous fiscal year to ¥473 million, while cash flow from operating activities also decreased by ¥27 million. - FY2026-H1WorsenedAnnual report
「Cash and cash equivalents during the interim consolidated accounting period, hereinafter referred to as funds, amounted to ¥778 million.」
Cash on hand decreased from ¥1.390 billion at the end of the previous fiscal year to ¥778 million, reducing the funds available for liquidity risk management. - FY2025WorsenedAnnual report
「Cash and cash equivalents at the end of the current consolidated fiscal year decreased by ¥296 million from the end of the previous consolidated fiscal year to ¥1.390 billion.」
Cash and cash equivalents decreased from ¥1.687 billion at the end of the previous fiscal year to ¥1.390 billion, while cash flow from operating activities also fell to ¥13 million. Cash on hand continues to decline. - FY2025-H1Decline in cash on handAnnual report
「Cash and cash equivalents during the current interim consolidated accounting period, hereinafter referred to as “funds,” amounted to ¥1.393 billion.」
Cash and cash equivalents decreased from ¥1.687 billion at the end of the previous consolidated fiscal year to ¥1.393 billion, while cash flow from operating activities also decreased by ¥127 million. Cash on hand for cash flow management has changed. - FY2024RestatedAnnual report
「The accounting and finance department prepares and updates cash flow plans in a timely manner and manages liquidity risk by maintaining cash on hand and taking other measures.」
Liquidity risk management through the preparation and updating of cash-flow plans and the maintenance of cash and cash equivalents on hand continues. - FY2023RestatedAnnual report
「The accounting and finance department prepares and updates cash flow plans in a timely manner and manages liquidity risk by maintaining cash on hand and taking other measures.」
Liquidity risk management through the preparation and updating of cash-flow plans and the maintenance of cash and cash equivalents on hand continues. - FY2023-Q3MitigatedAnnual report
「At the end of the third quarter, tangible fixed assets had declined by ¥129 million following the sale of the land and buildings of the Yamashina sales office, among other factors, but total assets increased by ¥382 million from the end of the prior consolidated fiscal year to ¥6,222 million, due in part to increases of ¥189 million in cash and deposits and ¥233 million in accounts receivable.」
Cash and deposits increased by ¥189 million from the end of the previous consolidated fiscal year, bringing cash and deposits to ¥2.254 billion at the end of the third quarter of the current fiscal year. This indicates an increase in cash on hand. - FY2023-Q2MitigatedAnnual report
「Cash and cash equivalents during the first half of the current consolidated fiscal year, hereinafter referred to as “funds,” amounted to ¥2.189 billion.」
Cash and cash equivalents amounted to ¥2.189 billion, an increase of ¥124 million from the end of the previous consolidated fiscal year. The company maintained cash on hand while repaying long-term borrowings and other liabilities. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in existing business and other risks, including liquidity risk related to financing. - FY2021MitigatedAnnual report
「Cash and cash equivalents at the end of the current consolidated fiscal year, hereinafter referred to as “funds,” increased by ¥1.537 billion from the end of the previous consolidated fiscal year to ¥2.101 billion.」
Cash and cash equivalents increased by ¥1.537 billion through measures including a third-party allotment of shares, improving liquidity from the previous fiscal year. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in existing business and other risks, including liquidity risk related to financing. - FY2021-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes in existing business and other risks, including liquidity risk related to financing. - FY2020-Q1MitigatedAnnual report
「In addition, the company determined that cash and deposits were sufficient to cover working capital needs for the foreseeable future and that no material uncertainty existed regarding the going-concern assumption, and therefore did not include a note to that effect in the quarterly consolidated financial statements.」
The company indicates that cash and deposits are sufficient to cover working capital needs for the foreseeable future and has determined that no material uncertainty exists regarding the going-concern assumption. - FY2019RestatedAnnual report
「The accounting department prepares and updates cash flow plans in a timely manner and manages liquidity risk by maintaining cash on hand and taking other measures.」
Liquidity risk management through the preparation and updating of cash-flow plans and the maintenance of cash and cash equivalents on hand continues. - FY2019-Q3MitigatedAnnual report
「However, at the end of the third quarter of the current consolidated fiscal year, the company determined that cash and deposits were sufficient to cover working capital needs for the foreseeable future and that no material uncertainty existed regarding the going-concern assumption, and therefore did not include a note to that effect in the quarterly consolidated financial statements.」
The company explains that cash and deposits are sufficient to cover working capital needs for the foreseeable future and has determined that no material uncertainty exists regarding the going-concern assumption. It has indicated its response from a liquidity perspective. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in existing business and other risks, including liquidity risk related to financing. - FY2019-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes in existing business and other risks, including liquidity risk related to financing. - FY2018-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in existing business and other risks, including liquidity risk related to financing. - FY2018-Q2RestatedAnnual report
「This was due to an increase resulting from factors including a net increase of ¥700 million in short-term borrowings.」
The company has disclosed financing activities, including a net increase of ¥700 million in short-term borrowings. Financing to address liquidity risk remains ongoing. - FY2017First statedAnnual report
「The accounting department prepares and updates cash flow plans in a timely manner and manages liquidity risk by maintaining cash on hand and taking other measures.」
The company has newly identified the preparation and updating of cash flow plans and the maintenance of cash on hand as measures to manage liquidity risk related to financing.