Statements of Cash Flows
(35KB)
(Million yen)
| 2022/12 | 2023/12 | |
| Cash flows from operating activities | ||
| Profit before income taxes | 25,554 | 30,770 |
| Depreciation | 3,565 | 4,876 |
| Increase (decrease) in allowance for doubtful accounts | 42 | 62 |
| Increase (decrease) in provision for bonuses | 58 | 150 |
| Increase (decrease) in retirement benefit liability | 81 | 91 |
| Interest income | -27 | -35 |
| Interest expenses | 23 | 90 |
| Loss on closure of distribution center | 837 | - |
| Impairment losses | - | 665 |
| Decrease (increase) in trade receivables | -3,929 | -2,808 |
| Decrease (increase) in inventories | -4,091 | 781 |
| Decrease (increase) in accounts receivable - other | -865 | -619 |
| Increase (decrease) in trade payables | 1,055 | 1,345 |
| Increase (decrease) in accounts payable - other | 594 | 627 |
| Increase (decrease) in accrued consumption taxes | 252 | 1,747 |
| Other, net | -373 | 298 |
| Subtotal | 22,777 | 38,046 |
| Interest received | 61 | 32 |
| Interest paid | -27 | -86 |
| Income taxes paid | -7,321 | -8,049 |
| Payments for accident related loss | -7 | -10 |
| Net cash provided by (used in) operating activities | 15,483 | 29,932 |
| Cash flows from investing activities | ||
| Payments into time deposits | - | -594 |
| Proceeds from withdrawal of time deposits | 1,102 | 723 |
| Purchase of property, plant and equipment | -9,461 | -5,852 |
| Purchase of intangible assets | -2,047 | -2,107 |
| Purchase of investment securities | -1,500 | - |
| Payments of guarantee deposits | -735 | -822 |
| Other, net | 107 | 251 |
| Net cash provided by (used in) investing activities | -12,535 | -8,401 |
| Cash flows from financing activities | ||
| Increase (decrease) in short-term borrowings | 64 | 150 |
| Proceeds from long-term borrowings | 633 | - |
| Repayments of long-term borrowings | - | -4,715 |
| Proceeds from exercise of employee share options | 0 | 0 |
| Purchase of treasury shares | -89 | -126 |
| Dividends paid | -6,087 | -7,451 |
| Proceeds from share issuance to non-controlling shareholders | - | 455 |
| Repayments of lease liabilities | -34 | -16 |
| Net cash provided by (used in) financing activities | -5,514 | -11,705 |
| Effect of exchange rate change on cash and cash equivalents | 83 | 42 |
| Net increase (decrease) in cash and cash equivalents | -2,482 | 9,867 |
| Cash and cash equivalents at beginning of period | 11,068 | 8,586 |
| Cash and cash equivalents at end of period | 8,586 | 18,454 |