Liquidity Risk Relating to Funding and Payments
First written in FY2016. 7 of 15 entries say "Worsened", first in FY2021. Latest entry: FY2026.
Sac'S Bar Holdings moved to the "Worse" side of this theme in 2021, 3 years before the typical company in this theme (2024).
7 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「The main source of cash was ¥500 million from long-term borrowings. The main use of cash was ¥200 million for the repayment of long-term borrowings…… among other factors.」
Long-term borrowings increased from ¥1,000 million at the end of the previous period to ¥1,300 million at the end of the current period, including ¥800 million due for repayment within one year, expanding financing exposure. - 2026-05-15WorsenedEarnings
「Long-term borrowings due for repayment within 1 year increased by ¥600 million.」
Long-term borrowings due for repayment within 1 year increased, shortening the maturity profile of borrowings. - FY2026-H1WorsenedAnnual report
「Total liabilities at the end of the current interim consolidated accounting period decreased by ¥1 million from the end of the previous consolidated fiscal year to ¥10,770 million. This was mainly due to a ¥300 million increase in long-term borrowings, including amounts due for repayment within one year, while notes and accounts payable decreased by ¥60 million, income taxes payable decreased by ¥173 million and other current liabilities decreased by ¥68 million, among other factors.」
Long-term borrowings, including amounts due for repayment within one year, increased by ¥300 million from the end of the previous consolidated fiscal year, expanding financing exposure. No occurrence of liquidity risk itself, such as inability to pay, was described. - FY2025The change in maturity composition continuedAnnual report
「Long-term borrowings due for repayment within one year increased by ¥200 million, while ……long-term borrowings decreased by ¥200 million……」
Total borrowings remained broadly unchanged at ¥1,000 million, but their maturity composition changed from ¥1,000 million in long-term borrowings at the end of the previous period to ¥200 million due for repayment within one year and ¥800 million in long-term borrowings at the end of the current period. - FY2025-H1Part of long-term borrowings shifted to amounts due for repayment within one yearAnnual report
「Long-term borrowings due for repayment within one year － 100,000 …… Long-term borrowings 1,000,000 900,000」
Long-term borrowings of ¥1,000 million at the end of the previous consolidated fiscal year were divided at the end of the current interim consolidated accounting period into ¥100 million due for repayment within one year and ¥900 million in long-term borrowings. Total borrowings remained broadly unchanged, while their maturity composition changed. - FY2024Short-term borrowings fell to zero and shifted to long-term borrowingsAnnual report
「Current liabilities decreased by ¥2,265 million from the end of the previous consolidated fiscal year to ¥7,037 million. This was mainly due to a ¥58 million increase in contract liabilities, while short-term borrowings decreased by ¥1,000 million and bonds due for redemption within one year decreased by ¥1,500 million, among other factors. ……This was due to a ¥720 million increase in long-term borrowings, among other factors.」
Short-term borrowings and bonds due for redemption within one year fell to zero, reducing short-term financing exposure, while long-term borrowings amounted to ¥1,000 million. - FY2024-Q2MitigatedAnnual report
「This was mainly due to a ¥364 million decrease in notes and accounts payable, a ¥1,000 million decrease in short-term borrowings and a ¥221 million decrease in income taxes payable, among other factors.」
Short-term borrowings decreased from ¥1,000 million at the end of the previous consolidated fiscal year to zero, reducing financing exposure from short-term borrowings. - FY2023MitigatedAnnual report
「Current liabilities increased by ¥980 million from the end of the previous consolidated fiscal year to ¥9,302 million. This was mainly due to a ¥2,000 million decrease in short-term borrowings, while bonds due for redemption within one year increased by ¥1,300 million…… among other factors.」
Short-term borrowings decreased from ¥3,000 million at the end of the previous period to ¥1,000 million, reducing financing exposure from short-term borrowings. Meanwhile, bonds due for redemption within one year amounted to ¥1,500 million. - FY2022-Q3WorsenedAnnual report
「This was mainly due to a ¥144 million decrease in the provision for bonuses and a ¥154 million decrease in lease obligations, while notes and accounts payable increased by ¥1,870 million and short-term borrowings increased by ¥2,000 million, among other factors.」
Short-term borrowings increased by ¥2,000 million from ¥1,000 million at the end of the previous consolidated fiscal year to ¥3,000 million, expanding financing exposure. No occurrence of liquidity risk itself, such as inability to pay, was described. - FY2022-Q2WorsenedAnnual report
「This was mainly due to a ¥612 million decrease in notes and accounts payable, while short-term borrowings increased by ¥1,500 million, among other factors.」
Short-term borrowings increased by ¥1,500 million from the end of the previous consolidated fiscal year to ¥2,500 million, expanding financing exposure. - FY2022-Q1WorsenedAnnual report
「This was mainly due to a ¥327 million decrease in notes and accounts payable and a ¥150 million decrease in the provision for bonuses, while short-term borrowings increased by ¥1,500 million, among other factors.」
Short-term borrowings increased by ¥1,500 million from the end of the previous consolidated fiscal year to ¥2,500 million, expanding financing exposure amid the COVID-19 pandemic. - FY2021WorsenedAnnual report
「Short-term borrowings are working capital financing related to the impact of the COVID-19 pandemic and are exposed to interest rate fluctuation risk.」
Short-term borrowings of ¥1,000 million were recognized as working capital financing related to the impact of the COVID-19 pandemic, and exposure to financing and interest rate fluctuations was described. - FY2018RestatedAnnual report
「On-hand liquidity is managed by the Accounting Department through monthly cash flow forecasts for a specified period.」
The liquidity management policy based on monthly cash flow forecasts was restated. - FY2017RestatedAnnual report
「Management of liquidity risk relating to funding, namely the risk of being unable to make payments when due」
The policy of managing on-hand liquidity by having the Accounting Department prepare monthly cash flow forecasts for a specified period was restated. - FY2016First statedAnnual report
「Management of liquidity risk relating to funding, namely the risk of being unable to make payments when due」
The Accounting Department prepares monthly cash flow forecasts for a specified period and manages on-hand liquidity.