Statements of Case Flow
Consolidated
| (Millions of Yen) 2023/2 | (Millions of Yen) 2024/2 | |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before income taxes | 21,379 | 35,455 |
| Depreciation | 2,039 | 3,321 |
| Increase (decrease) in allowance for doubtful accounts | 0 | 0 |
| Increase (decrease) in provision for bonuses | 206 | 28 |
| Increase (decrease) in provision for product warranties | 209 | 104 |
| Decrease (increase) in retirement benefit asset | 3 | 26 |
| Increase (decrease) in provision for share-based remuneration for directors (and other officers) | 24 | 19 |
| Interest and dividend income | -173 | -516 |
| Foreign exchange losses (gains) | 1,969 | 1927 |
| Loss (gain) on sales of non-current assets | -2 | -5 |
| Loss on retirement of non-current assets | 299 | 13 |
| Decrease (increase) in trade payables | -8,132 | -6,889 |
| Decrease (increase) in inventories | -3,205 | -8506 |
| Increase (decrease) in trade payables | -664 | 8501 |
| Decrease (increase) in other assets | -401 | -1213 |
| Increase (decrease) in other liabilities | 1,916 | -1212 |
| Other, net | -4 | -4 |
| Subtotal | 15,463 | 31,050 |
| Interest and dividend income received | 173 | 514 |
| Income taxes paid | -7,098 | -6,923 |
| Net cash provided by (used in) operating activities | 8,537 | 24,640 |
| Cash flows from investing activities | ||
| Decrease (increase) in time deposits | -165 | -18 |
| Proceeds from redemption of securities | - | 100 |
| Purchase of property, plant and equipment | -8,766 | -7537 |
| Proceeds from sales of property, plant and equipment | 4 | 12 |
| Purchase of intangible assets | -235 | -325 |
| Proceeds from redemption of investment securities | 300 | - |
| Other, net | -1 | -3 |
| Net cash provided by (used in) investing activities | -8,863 | -7,771 |
| Cash flows from financing activities | ||
| Purchase of treasury shares | -47 | 0 |
| Dividends paid | -3,246 | -4,679 |
| Repayments of lease obligations | -27 | -34 |
| Net cash provided by (used in) financing activities | -3,320 | -4,714 |
| Effect of exchange rate change on cash and cash equivalents | 517 | -991 |
| Net increase (decrease) in cash and cash equivalents | -3,128 | 11,162 |
| Cash and cash equivalents at beginning of period | 46,648 | 43,519 |
| Cash and cash equivalents at end of period | 43,519 | 54,682 |
