Consolidated Statement Of Cash Flows
| Concept |
As at 2025-05-31 |
2024-12-01 to 2025-05-31 |
As at 2024-11-30 |
2023-12-01 to 2024-05-31 |
As at 2024-05-31 |
As at 2023-11-30 |
|---|---|---|---|---|---|---|
| Consolidated statement of cash flows | ||||||
| Statement of cash flows | ||||||
| Cash flows from operating activities | ||||||
| Profit (loss) before income taxes | — |
-126,323,000
JPY
|
— |
-71,106,000
JPY
|
— | — |
| Depreciation | — |
8,873,000
JPY
|
— |
6,680,000
JPY
|
— | — |
| Amortization of goodwill | — |
14,045,000
JPY
|
— |
18,146,000
JPY
|
— | — |
| Increase (decrease) in allowance for doubtful accounts | — |
-1,369,000
JPY
|
— |
-2,491,000
JPY
|
— | — |
| Interest expenses | — |
3,873,000
JPY
|
— |
3,546,000
JPY
|
— | — |
| Increase (decrease) in provision for bonuses | — |
304,000
JPY
|
— |
-4,559,000
JPY
|
— | — |
| Foreign exchange losses (gains) | — |
4,660,000
JPY
|
— |
-3,889,000
JPY
|
— | — |
| Increase (decrease) in retirement benefit liability | — |
5,646,000
JPY
|
— |
-3,278,000
JPY
|
— | — |
| Decrease (increase) in trade receivables | — |
-43,270,000
JPY
|
— |
24,924,000
JPY
|
— | — |
| Subtotal | — |
-8,129,000
JPY
|
— |
91,580,000
JPY
|
— | — |
| Income taxes paid | — |
-18,412,000
JPY
|
— |
-29,469,000
JPY
|
— | — |
| Decrease (increase) in inventories | — |
32,797,000
JPY
|
— |
161,307,000
JPY
|
— | — |
| Increase (decrease) in trade payables | — |
44,012,000
JPY
|
— |
-10,944,000
JPY
|
— | — |
| Net cash provided by (used in) operating activities | — |
-30,045,000
JPY
|
— |
58,675,000
JPY
|
— | — |
| Other, net | — |
-43,109,000
JPY
|
— |
70,983,000
JPY
|
— | — |
| Interest and dividends received | — |
155,000
JPY
|
— |
110,000
JPY
|
— | — |
| Interest paid | — |
-3,658,000
JPY
|
— |
-3,546,000
JPY
|
— | — |
| Cash flows from investing activities | ||||||
| Payments into time deposits | — |
-31,600,000
JPY
|
— |
JPY
|
— | — |
| Purchase of securities | — |
JPY
|
— |
-60,789,000
JPY
|
— | — |
| Purchase of property, plant and equipment | — |
-48,862,000
JPY
|
— |
-23,431,000
JPY
|
— | — |
| Net cash provided by (used in) investing activities | — |
-79,994,000
JPY
|
— |
-91,182,000
JPY
|
— | — |
| Purchase of investment securities | — |
-37,968,000
JPY
|
— |
JPY
|
— | — |
| Proceeds from sale of investment securities | — |
48,187,000
JPY
|
— |
JPY
|
— | — |
| Other, net | — |
64,000
JPY
|
— |
JPY
|
— | — |
| Cash flows from financing activities | ||||||
| Purchase of treasury shares | — |
JPY
|
— |
-41,000
JPY
|
— | — |
| Net increase (decrease) in short-term borrowings | — |
-520,000
JPY
|
— |
JPY
|
— | — |
| Proceeds from long-term borrowings | — |
45,100,000
JPY
|
— |
87,000,000
JPY
|
— | — |
| Repayments of long-term borrowings | — |
-64,371,000
JPY
|
— |
-103,441,000
JPY
|
— | — |
| Net cash provided by (used in) financing activities | — |
79,186,000
JPY
|
— |
194,212,000
JPY
|
— | — |
| Repayments of lease liabilities | — |
-4,191,000
JPY
|
— |
-3,566,000
JPY
|
— | — |
| Effect of exchange rate change on cash and cash equivalents | — |
199,000
JPY
|
— |
JPY
|
— | — |
| Net increase (decrease) in cash and cash equivalents | — |
-30,654,000
JPY
|
— |
161,705,000
JPY
|
— | — |
| Cash and cash equivalents |
443,794,000
JPY
|
— |
464,783,000
JPY
|
— |
546,734,000
JPY
|
385,029,000
JPY
|