Financial Information Cash Flow
Consolidated Statements of Cash Flows
（Millions of Yen）
| Settlement period | 2020/3 | 2021/3 | 2022/3 | 2023/3 | 2024/3 |
|---|---|---|---|---|---|
| Ⅰ Cash flows from operating activities | |||||
| Loss (gain) before income taxes | 786 | (2,537) | 3,848 | 7,884 | 5,622 |
| Depreciation | 689 | 762 | 703 | 693 | 508 |
| Amortization of goodwill | 28 | – | – | – | – |
| Increase (decrease) in allowance for doubtful accounts | 14 | 339 | 35 | 125 | |
| Interest and dividends income | (89) | (62) | (59) | (105) | （239) |
| Interest expenses | 972 | 386 | 363 | 2,026 | 3,851 |
| Foreign exchange losses (gains) | (782) | 661 | 4,338 | 4,584 | 6,678 |
| Share of loss (profit) of entities accounted for using equity | (44) | 68 | (104) | (258) | (233) |
| Loss (gain) on valuation of investment securities | 1,350 | 217 | 21 | – | |
| Decrease (increase) in trade receivables | (2,615) | 3,969 | 7,498 | (14,189) | 9,223 |
| Decrease (increase) in inventories | 2,428 | 6,399 | (4,563) | (23,771) | 3,411 |
| Increase (decrease) in trade payables | 21 | 5,093 | (9,763) | 5,912 | (340) |
| Other, net | (1,099) | 770 | (5,880) | 512 | (759) |
| Subtotal | 1,273 | 16,877 | (3,062) | (16,652) | 27,848 |
| Interest and dividends income received | 113 | 63 | 59 | 760 | 657 |
| interest paid | (984) | (390) | (358) | (1,915) | (3,884) |
| Income taxes paid | (736) | (321) | (503) | (1,185) | (1,937) |
| Income taxes refund | 43 | 191 | 101 | 11 | 10 |
| Other | (19) | (1,214) | 816 | – | – |
| Net cash provided by (used in) operating activities | (309) | 15,205 | (2,948) | (18,981) | 22,694 |
| Ⅱ Cash flows from investing activities | |||||
| Payments into time deposits | (508) | (660) | (1,108) | (610) | (845) |
| Proceeds from withdrawal of time deposits | 494 | 376 | 1,240 | 588 | 679 |
| Purchase of property, plant and equipment | (517) | (427) | (314) | (100) | (461) |
| Purchase of intangible assets | (150) | (120) | (425) | (167) | (718) |
| Purchase of investment securities | (26) | (44) | (25) | (28) | (29) |
| Other, net | 125 | 87 | 778 | (8) | (48) |
| Net cash provided by (used in) investing activities | (582) | (790) | 145 | (326) | (1,424) |
| Ⅲ Cash flows from investing activities | |||||
| Net increase (decrease) in short-term borrowings | 9,197 | (5,739) | 1,754 | 15,950 | (17,266) |
| Proceeds from long-term borrowings | 5,000 | – | – | – | – |
| Repayments of long-term borrowings | (7,550) | (1,050) | (50) | (50) | (25) |
| Purchase of treasury stock | (0) | – | (0) | – | – |
| Dividends paid | (784) | (731) | (469) | (1,043) | (2,221) |
| Other, net | (674) | (667) | (842) | (785) | (536) |
| Net cash provided by (used in) financing activities | 5,188 | (8,188) | 391 | 14,071 | (20,050) |
| Ⅳ Effect of exchange rate change on cash and cash | 132 | (426) | 830 | 1,202 | 1,148 |
| Ⅴ Net increase(decrease) in cash and cash equivalents | 4,428 | 5,800 | (1,580) | (4,034) | 2,367 |
| Ⅵ Cash and cash equivalents at beginning of period | 16,044 | 20,473 | 26,274 | 24,693 | 20,658 |
| Ⅶ Cash and cash equivalents at end of period | 20,473 | 26,274 | 24,693 | 20,658 | 23,026 |