Statements of Cash Flows
[15KB]
(Thousand Yen)
| FYE 2024 | FYE 2025 | |
| Cash flows from operating activities | ||
| Profit before income taxes | 2,213,048 | 2,784,383 |
| Depreciation | 187,686 | 340,838 |
| Amortization of goodwill | 109,539 | 120,441 |
| Surrender value of insurance policies | -70,671 | -13,904 |
| Share-based payment expenses | -228 | 104,005 |
| Gain on reversal of share acquisition rights | -325 | -87 |
| Increase (decrease) in allowance for doubtful accounts | 16,500 | -16,500 |
| Increase (decrease) in provision for bonuses | -27,495 | 90,652 |
| Increase (decrease) in retirement benefit liability | 4,136 | 5,311 |
| Interest income | -108 | -2,867 |
| Interest expenses | 4 | 364 |
| Loss on retirement of non-current assets | 0 | 520 |
| Loss (gain) on sale of non-current assets | - | 43 |
| Decrease (increase) in trade receivables | -625,071 | -615,373 |
| Decrease (increase) in other current assets | 16,711 | -30,978 |
| Increase (decrease) in accounts payable - other | 614,298 | 234,309 |
| Increase (decrease) in other current liabilities | 352,225 | 23,847 |
| Other, net | 9,466 | 16,135 |
| Subtotal | 2,799,715 | 3,041,142 |
| Interest and dividends received | 82 | 2,866 |
| Interest paid | -4 | -371 |
| Income taxes paid | -471,742 | -810,670 |
| Net cash provided by (used in) operating activities | 2,328,050 | 2,232,967 |
| Cash flows from investing activities | ||
| Purchase of property, plant and equipment | -50,531 | -158,938 |
| Proceeds from sale of property, plant and equipment | - | 631 |
| Payments for asset retirement obligations | -7,322 | -7,490 |
| Purchase of intangible assets | -366,846 | -76,740 |
| Purchase of investment securities | - | -1,500 |
| Other, net | 102,949 | -106,927 |
| Net cash provided by (used in) investing activities | -321,750 | -350,965 |
| Cash flows from financing activities | ||
| Repayments of lease liabilities | -1,306 | - |
| Purchase of treasury shares | -92 | -800,090 |
| Proceeds from exercise of employee share options | 191,481 | 202,483 |
| Dividends paid | -654,893 | -1,046,632 |
| Net cash provided by (used in) financing activities | -464,810 | -1,644,239 |
| Effect of exchange rate change on cash and cash equivalents | 739 | 2,890 |
| Net increase (decrease) in cash and cash equivalents | 1,542,228 | 240,652 |
| Cash and cash equivalents at beginning of period | 4,369,815 | 5,912,043 |
| Cash and cash equivalents at end of period | 5,912,043 | 6,152,696 |