Statements of Cash Flows
[15KB]
(Thousand Yen)
| FYE 2022 | FYE 2023 | |
| Cash flows from operating activities | ||
| Profit before income taxes | 1,556,050 | 1,319,019 |
| Depreciation | 121,337 | 147,511 |
| Impairment losses | 125,289 | - |
| Amortization of goodwill | 65,323 | 105,754 |
| Surrender value of insurance policies | -60,433 | - |
| Share-based payment expenses | 36,299 | 34,008 |
| Increase (decrease) in allowance for doubtful accounts | -655 | -475 |
| Increase (decrease) in provision for bonuses | -16,894 | 51,163 |
| Increase (decrease) in retirement benefit liability | 3,434 | 6,558 |
| Interest income | -60 | -69 |
| Interest expenses | 364 | 28 |
| Gain on sale of non-current assets | -1,537 | -227 |
| Loss on retirement of non-current assets | 384 | 5,459 |
| Decrease (increase) in trade receivables | -133,876 | -673,052 |
| Decrease (increase) in other current assets | -108,538 | -92,954 |
| Increase (decrease) in accounts payable - other | 79,450 | 323,456 |
| Increase (decrease) in other current liabilities | -344,874 | 280,970 |
| Other, net | 8,815 | 20,196 |
| Subtotal | 1,329,877 | 1,527,347 |
| Interest and dividends received | 59 | 68 |
| Interest paid | -366 | -28 |
| Income taxes paid | -504,803 | -516,153 |
| Net cash provided by (used in) operating activities | 824,767 | 1,011,233 |
| Cash flows from investing activities | ||
| Purchase of property, plant and equipment | -230,176 | -217,084 |
| Proceeds from sale of property, plant and equipment | 13,627 | 3,044 |
| Purchase of intangible assets | -75,237 | -71,448 |
| Purchase of shares of subsidiaries resulting in change in scope of consolidation | -921,327 | - |
| Other, net | -51,022 | -6,409 |
| Net cash provided by (used in) investing activities | -1,264,136 | -291,898 |
| Cash flows from financing activities | ||
| Repayments of long-term borrowings | -40,010 | - |
| Repayments of lease liabilities | -14,288 | -2,892 |
| Redemption of bonds | -70,000 | - |
| Purchase of treasury shares | -349,942 | -40 |
| Proceeds from exercise of employee share options | 5,940 | 2,624 |
| Dividends paid | -356,727 | -371,877 |
| Net cash provided by (used in) financing activities | -825,027 | -372,185 |
| Effect of exchange rate change on cash and cash equivalents | 1,615 | 1,628 |
| Net increase (decrease) in cash and cash equivalents | -1,262,782 | 348,777 |
| Cash and cash equivalents at beginning of period | 5,283,819 | 4,021,037 |
| Cash and cash equivalents at end of period | 4,021,037 | 4,369,815 |