Helpful Info
Investors
Consolidated Statement of Cash Flows
The below shows semiannual statement of cash flows for five business years.
For prior data, please refer to Financial Data Sheets.
Consolidated
*Certain figures of the cumulated Q2 FY 2019 have been restated to reflect revisions to the previous fiscal years' financial statements.
For details, please refer to the "Notification Regarding Partial Revision of Summary of Financial Information and Consolidated Business Results etc. for the Previous Fiscal Year" released on May 15, 2020.
| (Unit: Millions of yen) | Fiscal year ended March 31, 2020 |
Fiscal year ended March 31, 2021 |
Fiscal year ended March 31, 2022 |
Fiscal year ended March 31, 2023 |
Fiscal year ended March 31, 2024 |
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|---|---|---|---|---|---|---|---|---|---|---|
| H1 | Full-Year | H1 | Full-Year | H1 | Full-Year | H1 | Full-Year | H1 | Full-Year | |
| Cash flows from operating activities | ||||||||||
| Net cash provided by (used in) operating activities | (2,361) | (2,427) | 1,037 | 3,692 | 1,006 | 7,980 | (2,083) | 12,561 | (2,448) | |
| Profit (loss) before income taxes | (2,744) | 667 | (3,866) | (2,908) | 788 | 3,941 | 3,747 | 11,127 | 5,886 | |
| Depreciation | 726 | 1,346 | 396 | 873 | 346 | 737 | 363 | 781 | 426 | |
| Impairment loss | - | - | - | 174 | - | - | - | - | - | |
| Amortization of goodwill | 279 | 559 | 145 | 280 | 126 | 252 | 126 | 260 | 142 | |
| Increase (decrease) in allowance for doubtful accounts | 2 | (84) | 19 | 76 | 11 | 18 | 3 | (106) | (22) | |
| Increase (decrease) in provision for bonuses | 10 | 1 | 54 | 37 | (11) | 3 | 11 | (18) | 8 | |
| Increase (decrease) in provision for bonuses for directors (and other officers) | (5) | 4 | (9) | － | (9) | 31 | (46) | 113 | (159) | |
| Increase (decrease) in retirement benefit liability | 15 | 46 | 37 | 73 | 16 | 41 | 28 | (19) | 26 | |
| Interest and dividend income | (94) | (104) | (4) | (14) | (3) | (4) | (3) | (9) | (134) | |
| Share of (profit) loss of entities accounted for using equity method | (42) | 47 | (90) | (205) | (78) | (59) | (114) | (90) | (400) | |
| Purchase discounts | - | (224) | - | (35) | - | (157) | - | (129) | - | |
| Interest expenses | 34 | 59 | 50 | 90 | 42 | 77 | 44 | 79 | 28 | |
| Loss (gain) on sale of investment securities | - | 212 | - | (16) | - | (231) | - | - | - | |
| Amortization of investments in capital | - | 774 | - | 305 | - | 361 | - | 797 | 338 | |
| Decrease (increase) in trade receivables | 1,930 | (8,537) | 12,926 | 10,239 | (749) | (7,644) | (5,377) | 551 | (15,522) | |
| Decrease (increase) in inventories | (149) | 237 | (797) | 1,569 | (1,003) | 864 | 158 | 2,330 | (4,078) | |
| Decrease (increase) in merchandising rights | - | - | - | - | - | (197) | - | - | - | |
| Decrease (increase) in merchandising rights advances | (153) | 23 | (41) | 236 | - | - | - | - | - | |
| Loss (gain) on sale of non-current assets | - | (15) | - | (0) | - | (2) | - | (1) | - | |
| Decrease (increase) in prepaid expenses | - | (166) | - | 289 | - | 55 | - | (3) | - | |
| Decrease (increase) in advances paid | - | 234 | - | 12 | - | 3 | - | (90) | - | |
| Increase (decrease) in trade payables | (3,080) | 1,402 | (6,328) | (6,003) | 1,643 | 9,433 | 2,721 | (631) | 14,985 | |
| Increase (decrease) in liabilities relating to paid-in transactions | - | - | - | - | - | - | (697) | (1,105) | 453 | |
| Loss (gain) on sales of shares of subsidiaries and associates | - | - | - | - | - | (304) | - | 38 | - | |
| Decrease (increase) in accounts receivable - other | - | - | - | - | - | - | - | (229) | (2,098) | |
| Increase (decrease) in accounts payable-other | - | (444) | - | (29) | - | 240 | (850) | 676 | - | |
| Increase/decrease in consumption taxes payable/consumption taxes refund receivable | - | 832 | (968) | (701) | 89 | 486 | 46 | 797 | (1,222) | |
| Increase (decrease) in deposits received | - | (195) | - | (27) | - | 602 | - | (640) | - | |
| Other, net | 881 | 995 | (328) | (355) | (124) | (230) | (1,622) | (632) | 376 | |
| Subtotal | (2,390) | (2,328) | 1,193 | 3,960 | 1,083 | 8,321 | (1,460) | 13,844 | (966) | |
| Interest and dividends received | 94 | 104 | 4 | 13 | 3 | 5 | 3 | 9 | 134 | |
| Interest paid | (34) | (59) | (50) | (90) | (42) | (77) | (44) | (79) | (28) | |
| Income taxes (paid) refund | (30) | (143) | (110) | (190) | (38) | (268) | (581) | (1,213) | (1,587) | |
| (Unit: Millions of yen) | Fiscal year ended March 31, 2020 |
Fiscal year ended March 31, 2021 |
Fiscal year ended March 31, 2022 |
Fiscal year ended March 31, 2023 |
Fiscal year ending March 31, 2024 |
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|---|---|---|---|---|---|---|---|---|---|---|
| H1 | Full-Year | H1 | Full-Year | H1 | Full-Year | H1 | Full-Year | H1 | Full-Year | |
| Cash flows from investing activities | ||||||||||
| Net cash provided by (used in) investing activities | 1,715 | 876 | (666) | (1,072) | (493) | (1,586) | (1,462) | (7,642) | (4,675) | |
| Purchase of property, plant and equipment | (1,413) | (1,723) | (142) | (353) | (303) | (943) | (439) | (812) | (596) | |
| Proceeds from sale of property, plant and equipment | 48 | 48 | 4 | 6 | - | 2 | 4 | 4 | 0 | |
| Purchases of intangible assets | (207) | (553) | (147) | (233) | (114) | (243) | (115) | (531) | (147) | |
| Purchase of investment securities | - | (256) | - | (47) | - | (70) | (380) | (5,126) | (411) | |
| Proceeds from sales of investment securities | 3,519 | 3,623 | 29 | 85 | 463 | 492 | 23 | 79 | 37 | |
| Proceeds from redemption of investment securities | 200 | 200 | - | － | 109 | 109 | - | - | - | |
| Purchase of shares of subsidiaries and associates | (10) | (10) | (36) | (99) | - | (10) | - | - | (141) | |
| Purchase of shares of entities accounted for using equity method | - | - | - | - | - | - | - | - | (3,167) | |
| Proceeds from sale of shares of subsidiaries and associates | 1 | - | - | - | 17 | 502 | - | 273 | - | |
| Payments for investments in capital | - | (267) | (260) | (260) | (558) | (1,475) | (528) | (1,012) | - | |
| Loan advances | - | (30) | (38) | (87) | (0) | (0) | (33) | (483) | (320) | |
| Proceeds from collection of loans receivable | 24 | 54 | 20 | 38 | 25 | 56 | 13 | 18 | 4 | |
| Payments of leasehold and guarantee deposits | - | (66) | - | (80) | - | (0) | - | (25) | - | |
| Proceeds from refund of leasehold and guarantee deposits | - | 43 | - | 23 | - | 109 | - | 14 | - | |
| Other, net | (446) | (187) | (96) | (64) | (131) | (113) | (7) | (42) | 66 | |
| (Unit: Millions of yen) | Fiscal year ended March 31, 2020 |
Fiscal year ended March 31, 2021 |
Fiscal year ended March 31, 2022 |
Fiscal year ended March 31, 2023 |
Fiscal year ending March 31, 2024 |
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|---|---|---|---|---|---|---|---|---|---|---|
| H1 | Full-Year | H1 | Full-Year | H1 | Full-Year | H1 | Full-Year | H1 | Full-Year | |
| Cash flows from financing activities | ||||||||||
| Net cash provided by (used in) financing activities | (4,935) | (2,537) | (3,055) | (2,835) | (2,214) | 1,385 | (4,291) | (725) | (1,443) | |
| Net increase (decrease) in short-term borrowings | (1,496) | (5,760) | 308 | 53 | (40) | 946 | (818) | 5,349 | (549) | |
| Repayments of long-term borrowings | (3,324) | (4,656) | (2,664) | (5,329) | (2,041) | (4,063) | (2,508) | (5,051) | (1,877) | |
| Proceeds from long-term borrowings | 250 | 8,250 | - | 2,990 | 200 | 4,858 | - | - | 2,950 | |
| Purchase of treasury shares | - | - | (365) | (365) | - | - | (0) | - | (0) | |
| Dividends paid | (331) | (331) | (331) | (331) | (322) | (322) | (645) | (645) | (1,959) | |
| Purchase of shares of subsidiaries not resulting in change in scope of consolidation | - | - | - | - | - | - | (306) | (486) | - | |
| Other, net | (33) | (39) | (1) | 147 | (10) | (33) | (12) | 109 | (7) | |
| (Unit: Millions of yen) | Fiscal year ended March 31, 2020 |
Fiscal year ended March 31, 2021 |
Fiscal year ended March 31, 2022 |
Fiscal year ended March 31, 2023 |
Fiscal year ending March 31, 2024 |
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|---|---|---|---|---|---|---|---|---|---|---|
| H1 | Full-Year | H1 | Full-Year | H1 | Full-Year | H1 | Full-Year | H1 | Full-Year | |
| Effect of exchange rate changes on cash and cash equivalents | (0) | (0) | (0) | (0) | (0) | 0 | 0 | (0) | (0) | |
| Net increase (decrease) in cash and cash equivalents | (5,581) | (4,088) | (2,683) | (215) | (1,701) | 7,779 | (7,836) | 4,193 | (8,567) | |
| Cash and cash equivalents at beginning of period | 28,807 | 28,807 | 24,725 | 24,725 | 24,510 | 24,510 | 32,304 | 32,304 | 36,497 | |
| Increase in cash and cash equivalents resulting from inclusion of subsidiaries in consolidation | - | 6 | - | － | 14 | 14 | - | - | - | |
| Cash and cash equivalents at end of period (end of quarter) | 23,226 | 24,725 | 22,042 | 24,510 | 22,822 | 32,304 | 24,467 | 36,497 | 27,929 | |
