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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
| (Unit: Millions of yen) | Fiscal year ended March 31, 2021 |
Fiscal year ended March 31, 2022 |
Fiscal year ended March 31, 2023 |
Fiscal year ended March 31, 2024 |
Fiscal year ending March 31, 2025 |
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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 | 1,037 | 3,692 | 1,006 | 7,980 | (2,083) | 12,561 | (2,448) | 5,563 | (1,269) | |
| Profit (loss) before income taxes | (3,866) | (2,908) | 788 | 3,941 | 3,747 | 11,127 | 5,886 | 13,811 | 5,362 | |
| Depreciation | 396 | 873 | 346 | 737 | 363 | 781 | 426 | 1,024 | 505 | |
| Impairment loss | - | 174 | - | - | - | - | - | 172 | - | |
| Amortization of goodwill | 145 | 280 | 126 | 252 | 126 | 260 | 142 | 282 | 140 | |
| Increase (decrease) in allowance for doubtful accounts | 19 | 76 | 11 | 18 | 3 | (106) | (22) | 298 | (30) | |
| Increase (decrease) in provision for bonuses | 54 | 37 | (11) | 3 | 11 | (18) | 8 | 35 | (203) | |
| Increase (decrease) in provision for bonuses for directors (and other officers) | (9) | - | (9) | 31 | (46) | 113 | (159) | 57 | (216) | |
| Increase (decrease) in retirement benefit liability | 37 | 73 | 16 | 41 | 28 | (19) | 26 | 51 | 35 | |
| Interest and dividend income | (4) | (14) | (3) | (4) | (3) | (9) | (134) | (143) | (18) | |
| Share of (profit) loss of entities accounted for using equity method | (90) | (205) | (78) | (59) | (114) | (90) | (400) | (896) | (1,178) | |
| Purchase discounts | - | (35) | - | (157) | - | (129) | - | - | - | |
| Interest expenses | 50 | 90 | 42 | 77 | 44 | 79 | 28 | 56 | 41 | |
| Loss (gain) on sale of investment securities | - | (16) | - | (231) | - | - | - | - | - | |
| Amortization of investments in capital | - | 305 | - | 361 | - | 797 | 338 | 633 | 245 | |
| Gain on bargain purchase | - | - | - | - | - | - | - | (1,072) | - | |
| Decrease (increase) in trade receivables | 12,926 | 10,239 | (749) | (7,644) | (5,377) | 551 | (15,522) | 3,926 | 1,889 | |
| Decrease (increase) in inventories | (797) | 1,569 | (1,003) | 864 | 158 | 2,330 | (4,078) | (4,558) | (4,528) | |
| Decrease (increase) in advance payments to suppliers | - | - | - | - | - | - | - | 1,175 | - | |
| Decrease (increase) in merchandising rights | - | - | - | (197) | - | - | - | - | - | |
| Decrease (increase) in merchandising rights advances | (41) | 236 | - | - | - | - | - | - | - | |
| Loss (gain) on sale of non-current assets | - | (0) | - | (2) | - | (1) | - | (3) | - | |
| Decrease (increase) in prepaid expenses | - | 289 | - | 55 | - | (3) | - | - | - | |
| Decrease (increase) in advances paid | - | 12 | - | 3 | - | (90) | - | - | - | |
| Increase (decrease) in trade payables | (6,328) | (6,003) | 1,643 | 9,433 | 2,721 | (631) | 14,985 | (4,371) | (2,370) | |
| Increase (decrease) in liabilities relating to paid-in transactions | - | - | - | - | (697) | (1,105) | 453 | 146 | 903 | |
| Loss (gain) on sales of shares of subsidiaries and associates | - | - | - | (304) | - | 38 | - | (299) | - | |
| Decrease (increase) in accounts receivable - other | - | - | - | - | - | (229) | (2,098) | (591) | 829 | |
| Increase (decrease) in accounts payable-other | - | (29) | - | 240 | (850) | 676 | - | (827) | - | |
| Increase/decrease in consumption taxes payable/consumption taxes refund receivable | (968) | (701) | 89 | 486 | 46 | 797 | (1,222) | (1,374) | 51 | |
| Increase (decrease) in deposits received | - | (27) | - | 602 | - | (640) | - | - | - | |
| Other, net | (328) | (355) | (124) | (230) | (1,622) | (632) | 376 | 529 | (263) | |
| Subtotal | 1,193 | 3,960 | 1,083 | 8,321 | (1,460) | 13,844 | (966) | 8,062 | 1,191 | |
| Interest and dividends received | 4 | 13 | 3 | 5 | 3 | 9 | 134 | 201 | 314 | |
| Interest paid | (50) | (90) | (42) | (77) | (44) | (79) | (28) | (56) | (41) | |
| Income taxes (paid) refund | (110) | (190) | (38) | (268) | (581) | (1,213) | (1,587) | (2,643) | (2,734) | |
| (Unit: Millions of yen) | Fiscal year ended March 31, 2021 |
Fiscal year ended March 31, 2022 |
Fiscal year ended March 31, 2023 |
Fiscal year ended March 31, 2024 |
Fiscal year ending March 31, 2025 |
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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 | (666) | (1,072) | (493) | (1,586) | (1,462) | (7,642) | (4,675) | (4,101) | (1,334) | |
| Purchase of property, plant and equipment | (142) | (353) | (303) | (943) | (439) | (812) | (596) | (1,528) | (434) | |
| Proceeds from sale of property, plant and equipment | 4 | 6 | - | 2 | 4 | 4 | 0 | 3 | 1 | |
| Purchases of intangible assets | (147) | (233) | (114) | (243) | (115) | (531) | (147) | (234) | (121) | |
| Purchase of investment securities | - | (47) | - | (70) | (380) | (5,126) | (411) | (439) | (23) | |
| Proceeds from sales of investment securities | 29 | 85 | 463 | 492 | 23 | 79 | 37 | 73 | 149 | |
| Proceeds from redemption of investment securities | - | - | 109 | 109 | - | - | - | - | - | |
| Purchase of shares of subsidiaries and associates | (36) | (99) | - | (10) | - | - | (141) | (254) | (337) | |
| Proceeds from purchase of shares of subsidiaries resulting in change in scope of consolidation | - | - | - | - | - | - | - | 1,732 | - | |
| Proceeds from sale of shares of subsidiaries resulting in change in scope of consolidation | - | - | - | - | - | - | - | 343 | - | |
| Purchase of shares of entities accounted for using equity method | - | - | - | - | - | - | (3,167) | (3,167) | (8) | |
| Proceeds from sale of shares of subsidiaries and associates | - | - | 17 | 502 | - | 273 | - | - | - | |
| Payments for investments in capital | (260) | (260) | (558) | (1,475) | (528) | (1,012) | - | - | - | |
| Loan advances | (38) | (87) | (0) | (0) | (33) | (483) | (320) | (370) | (162) | |
| Proceeds from collection of loans receivable | 20 | 38 | 25 | 56 | 13 | 18 | 4 | 6 | 46 | |
| Payments of leasehold and guarantee deposits | - | (80) | - | (0) | - | (25) | - | (33) | - | |
| Proceeds from refund of leasehold and guarantee deposits | - | 23 | - | 109 | - | 14 | - | 57 | - | |
| Other, net | (96) | (64) | (131) | (113) | (7) | (42) | 66 | 12 | (443) | |
| (Unit: Millions of yen) | Fiscal year ended March 31, 2021 |
Fiscal year ended March 31, 2022 |
Fiscal year ended March 31, 2023 |
Fiscal year ended March 31, 2024 |
Fiscal year ending March 31, 2025 |
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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 | (3,055) | (2,835) | (2,214) | 1,385 | (4,291) | (725) | (1,443) | (3,145) | (10,953) | |
| Net increase (decrease) in short-term borrowings | 308 | 53 | (40) | 946 | (818) | 5,349 | (549) | (499) | 2,000 | |
| Repayments of long-term borrowings | (2,664) | (5,329) | (2,041) | (4,063) | (2,508) | (5,051) | (1,877) | (3,617) | (1,204) | |
| Proceeds from long-term borrowings | - | 2,990 | 200 | 4,858 | - | - | 2,950 | 2,950 | - | |
| Purchase of treasury shares | (365) | (365) | - | - | (0) | - | (0) | - | (6,310) | |
| Dividends paid | (331) | (331) | (322) | (322) | (645) | (645) | (1,959) | (1,959) | (2,613) | |
| Purchase of shares of subsidiaries not resulting in change in scope of consolidation | - | - | - | - | (306) | (486) | - | - | (3,037) | |
| Other, net | (1) | 147 | (10) | (33) | (12) | 109 | (7) | (19) | 212 | |
| (Unit: Millions of yen) | Fiscal year ended March 31, 2021 |
Fiscal year ended March 31, 2022 |
Fiscal year ended March 31, 2023 |
Fiscal year ended March 31, 2024 |
Fiscal year ending March 31, 2025 |
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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 | 1 | |
| Net increase (decrease) in cash and cash equivalents | (2,683) | (215) | (1,701) | 7,779 | (7,836) | 4,193 | (8,567) | (1,683) | (13,555) | |
| Cash and cash equivalents at beginning of period | 24,725 | 24,725 | 24,510 | 24,510 | 32,304 | 32,304 | 36,497 | 36,497 | 34,814 | |
| Increase in cash and cash equivalents resulting from inclusion of subsidiaries in consolidation | - | - | 14 | 14 | - | - | - | - | - | |
| Cash and cash equivalents at end of period (end of quarter) | 22,042 | 24,510 | 22,822 | 32,304 | 24,467 | 36,497 | 27,929 | 34,814 | 21,258 | |
