Semi-Annual Statement Of Cash Flows
| Concept |
As at 2023-05-31 |
2022-12-01 to 2023-05-31 |
As at 2022-11-30 |
2021-12-01 to 2022-05-31 |
As at 2022-05-31 |
As at 2021-11-30 |
|---|---|---|---|---|---|---|
| Semi-annual statement of cash flows | ||||||
| Statement of cash flows | ||||||
| Cash flows from operating activities | ||||||
| Profit (loss) before income taxes | — |
47,906,000
JPY
|
— |
18,925,000
JPY
|
— | — |
| Depreciation | — |
7,818,000
JPY
|
— |
2,059,000
JPY
|
— | — |
| Increase (decrease) in allowance for doubtful accounts | — |
4,000
JPY
|
— |
3,000
JPY
|
— | — |
| Interest and dividend income | — |
-260,000
JPY
|
— |
-3,000
JPY
|
— | — |
| Interest expenses | — |
4,521,000
JPY
|
— |
2,911,000
JPY
|
— | — |
| Foreign exchange losses (gains) | — |
-2,206,000
JPY
|
— |
-356,000
JPY
|
— | — |
| Decrease (increase) in trade receivables | — |
14,297,000
JPY
|
— |
123,720,000
JPY
|
— | — |
| Decrease (increase) in inventories | — |
-19,902,000
JPY
|
— |
-9,879,000
JPY
|
— | — |
| Increase (decrease) in trade payables | — |
117,000
JPY
|
— |
-53,305,000
JPY
|
— | — |
| Other, net | — |
3,881,000
JPY
|
— |
-66,000
JPY
|
— | — |
| Subtotal | — |
21,011,000
JPY
|
— |
64,847,000
JPY
|
— | — |
| Interest and dividends received | — |
260,000
JPY
|
— |
3,000
JPY
|
— | — |
| Interest paid | — |
-6,503,000
JPY
|
— |
-3,418,000
JPY
|
— | — |
| Net cash provided by (used in) operating activities | — |
21,865,000
JPY
|
— |
46,453,000
JPY
|
— | — |
| Cash flows from investing activities | ||||||
| Purchase of property, plant and equipment | — |
-3,995,000
JPY
|
— |
-34,311,000
JPY
|
— | — |
| Net cash provided by (used in) investing activities | — |
-6,447,000
JPY
|
— |
-34,311,000
JPY
|
— | — |
| Cash flows from financing activities | ||||||
| Proceeds from long-term borrowings | — |
JPY
|
— |
39,000,000
JPY
|
— | — |
| Repayments of long-term borrowings | — |
-13,448,000
JPY
|
— |
-11,286,000
JPY
|
— | — |
| Proceeds from issuance of shares | — |
JPY
|
— |
12,491,000
JPY
|
— | — |
| Dividends paid | — |
-9,472,000
JPY
|
— |
-12,310,000
JPY
|
— | — |
| Net cash provided by (used in) financing activities | — |
-1,130,000
JPY
|
— |
-55,005,000
JPY
|
— | — |
| Effect of exchange rate change on cash and cash equivalents | — |
510,000
JPY
|
— |
15,689,000
JPY
|
— | — |
| Net increase (decrease) in cash and cash equivalents | — |
14,798,000
JPY
|
— |
-27,173,000
JPY
|
— | — |
| Cash and cash equivalents |
432,866,000
JPY
|
— |
418,068,000
JPY
|
— |
408,369,000
JPY
|
435,542,000
JPY
|