Consolidated Statement Of Cash Flows
| Concept |
2022-10-01 to 2023-09-30 |
As at 2023-09-30 |
2021-10-01 to 2022-09-30 |
As at 2022-09-30 |
As at 2021-09-30 |
|---|---|---|---|---|---|
| Consolidated statement of cash flows | |||||
| Statement of cash flows | |||||
| Cash flows from operating activities | |||||
| Profit (loss) before income taxes |
-143,885,000
JPY
|
— |
78,065,000
JPY
|
— | — |
| Depreciation |
45,018,000
JPY
|
— |
30,893,000
JPY
|
— | — |
| Increase (decrease) in allowance for doubtful accounts |
1,579,000
JPY
|
— |
22,000
JPY
|
— | — |
| Interest expenses |
23,000
JPY
|
— |
173,000
JPY
|
— | — |
| Increase (decrease) in provision for bonuses |
3,303,000
JPY
|
— |
6,074,000
JPY
|
— | — |
| Subtotal |
-166,757,000
JPY
|
— |
153,665,000
JPY
|
— | — |
| Decrease (increase) in trade receivables |
13,396,000
JPY
|
— |
22,723,000
JPY
|
— | — |
| Decrease (increase) in inventories |
-8,261,000
JPY
|
— |
6,058,000
JPY
|
— | — |
| Net cash provided by (used in) operating activities |
-187,822,000
JPY
|
— |
150,093,000
JPY
|
— | — |
| Increase (decrease) in trade payables |
15,825,000
JPY
|
— |
-37,371,000
JPY
|
— | — |
| Other, net |
-16,608,000
JPY
|
— |
3,033,000
JPY
|
— | — |
| Interest and dividends received |
3,000
JPY
|
— |
2,000
JPY
|
— | — |
| Interest paid |
-23,000
JPY
|
— |
-161,000
JPY
|
— | — |
| Cash flows from investing activities | |||||
| Purchase of property, plant and equipment |
-12,990,000
JPY
|
— |
-1,166,000
JPY
|
— | — |
| Net cash provided by (used in) investing activities |
-88,664,000
JPY
|
— |
-74,882,000
JPY
|
— | — |
| Other, net |
-11,000
JPY
|
— |
104,000
JPY
|
— | — |
| Cash flows from financing activities | |||||
| Proceeds from issuance of shares |
142,416,000
JPY
|
— |
99,999,000
JPY
|
— | — |
| Net increase (decrease) in short-term borrowings |
JPY
|
— |
-30,000,000
JPY
|
— | — |
| Net cash provided by (used in) financing activities |
142,158,000
JPY
|
— |
69,752,000
JPY
|
— | — |
| Repayments of lease liabilities |
-257,000
JPY
|
— |
-247,000
JPY
|
— | — |
| Net increase (decrease) in cash and cash equivalents |
-134,329,000
JPY
|
— |
144,963,000
JPY
|
— | — |
| Cash and cash equivalents | — |
169,076,000
JPY
|
— |
303,405,000
JPY
|
158,442,000
JPY
|