Semi-Annual Statement Of Cash Flows
| Concept |
As at 2024-08-31 |
2023-09-01 to 2024-08-31 |
2023-09-01 to 2024-08-31 |
2022-09-01 to 2023-08-31 |
2022-09-01 to 2023-08-31 |
As at 2023-08-31 |
As at 2022-08-31 |
|---|---|---|---|---|---|---|---|
| Semi-annual statement of cash flows | |||||||
| Statement of cash flows | |||||||
| Cash flows from operating activities | |||||||
| Profit (loss) before income taxes | — |
-106,718,000
JPY
|
-47,379,000
JPY
|
-801,873,000
JPY
|
-747,613,000
JPY
|
— | — |
| Depreciation | — |
56,594,000
JPY
|
— |
17,783,000
JPY
|
— | — | — |
| Impairment losses | — |
JPY
|
— |
325,190,000
JPY
|
— | — | — |
| Increase (decrease) in allowance for doubtful accounts | — |
-760,000
JPY
|
— |
-1,104,000
JPY
|
— | — | — |
| Interest expenses | — |
22,353,000
JPY
|
— |
1,967,000
JPY
|
— | — | — |
| Foreign exchange losses (gains) | — |
0
JPY
|
— |
JPY
|
— | — | — |
| Increase (decrease) in provision for bonuses | — |
-56,304,000
JPY
|
— |
18,067,000
JPY
|
— | — | — |
| Decrease (increase) in trade receivables | — |
-75,834,000
JPY
|
— |
21,066,000
JPY
|
— | — | — |
| Decrease (increase) in inventories | — |
-45,519,000
JPY
|
— |
-10,051,000
JPY
|
— | — | — |
| Increase (decrease) in trade payables | — |
-24,076,000
JPY
|
— |
-64,075,000
JPY
|
— | — | — |
| Other, net | — |
-31,917,000
JPY
|
— |
69,532,000
JPY
|
— | — | — |
| Subtotal | — |
-1,262,000
JPY
|
— |
-210,805,000
JPY
|
— | — | — |
| Interest and dividends received | — |
118,000
JPY
|
— |
18,000
JPY
|
— | — | — |
| Interest paid | — |
-23,507,000
JPY
|
— |
-4,695,000
JPY
|
— | — | — |
| Net cash provided by (used in) operating activities | — |
2,576,000
JPY
|
— |
-241,265,000
JPY
|
— | — | — |
| Cash flows from investing activities | |||||||
| Purchase of property, plant and equipment | — |
-19,812,000
JPY
|
— |
-13,179,000
JPY
|
— | — | — |
| Proceeds from sale of property, plant and equipment | — |
1,722,000
JPY
|
— |
JPY
|
— | — | — |
| Purchase of investment securities | — |
-9,847,000
JPY
|
— |
-252,880,000
JPY
|
— | — | — |
| Proceeds from sale of investment securities | — |
53,285,000
JPY
|
— |
JPY
|
— | — | — |
| Other, net | — |
-64,000
JPY
|
— |
-162,000
JPY
|
— | — | — |
| Net cash provided by (used in) investing activities | — |
-1,074,806,000
JPY
|
— |
-399,609,000
JPY
|
— | — | — |
| Cash flows from financing activities | |||||||
| Proceeds from issuance of bonds | — |
48,870,000
JPY
|
— |
JPY
|
— | — | — |
| Proceeds from long-term borrowings | — |
530,000,000
JPY
|
— |
1,230,000,000
JPY
|
— | — | — |
| Repayments of long-term borrowings | — |
-380,143,000
JPY
|
— |
-75,264,000
JPY
|
— | — | — |
| Proceeds from issuance of shares | — |
299,949,000
JPY
|
— |
JPY
|
— | — | — |
| Net cash provided by (used in) financing activities | — |
771,579,000
JPY
|
— |
1,315,511,000
JPY
|
— | — | — |
| Effect of exchange rate change on cash and cash equivalents | — |
0
JPY
|
— |
JPY
|
— | — | — |
| Net increase (decrease) in cash and cash equivalents | — |
-300,649,000
JPY
|
— |
674,636,000
JPY
|
— | — | — |
| Cash and cash equivalents |
1,453,916,000
JPY
|
— | — | — | — |
1,754,566,000
JPY
|
1,079,929,000
JPY
|