ESPEC Quality is more than a word

MENU

Statements of Cash Flows

Fact Book 2023 (207KB)

（Millions of Yen）

Please scroll horizontally to look at table below.

2019/3 2020/3 2021/3 2022/3 2023/3
Cash flows from operating activities
Income before income taxes and minority interests 5,838 3,920 2,840 2,711 4,670
Depreciation 906 912 1,061 1,298 1,339
Impairment loss - - 1 - -
Amortization of goodwill 64 63 62 99 123
Increase(decrease) in allowance for doubtful accounts 26 -50 7 -52 13
Increase (decrease) in provision for directors' bonuses 0 3 0 -7 3
Increase(decrease) in provision for directors' retirement benefits -8 - - - -
Increase (decrease) in provision for Executive share benefits (and other officers) 72 24 89 18 15
Increase (decrease) in net defined benefit liability 5 -5 9 20 -2
Interest and dividends income -121 -175 -99 -148 -150
Interest expenses 0 10 26 40 34
Decrease (increase) in notes and accounts receivable - trade -2,331 3,381 2,661 389 -3,202
Decrease (increase) in inventories -902 -645 -299 -2,388 -3,138
Increase(decrease) in notes and accounts payable-trade 827 -778 -2,000 545 2,159
Other 98 -489 -554 97 993
Subtotal 4,476 6,172 3,806 2,624 2,861
Interest and dividends income recieved 98 197 98 197 201
Interest expenses paid -0 -8 -26 -41 -34
Income taxes (paid) refund -1,557 -1,490 -836 -761 -1,112
Net cash provided by (used in) operating activities 3,017 4,870 3,041 2,018 1,916
Cash flows from investing activities
Net decrease (increase) in time deposits 16 - - - -
Net decrease (increase) in trust beneficiary right 74 101 315 -65 -215
Purchases of property,plant and equipment and intangible assets -558 -1,765 -1,711 -680 -969
Proceeds from sales of property, plant and equipment and intangible assets 2 1 10 5 16
Purchases of investment securities - -280 -70 - -
Proceeds from sales and redemptions of investments securities 0 0 14 643 107
Payments for investments in capital - - -593 - -
Payments of loans receivable - -0 - - -
Collection of loans receivable 0 0 0 0 -
Purchase of shares of subsidiaries resulting in change in scope of consolidation - - - -846 -
Other -98 - - 10 -
Net cash provided by (used in) investing activities -562 -1,942 -2,034 -932 -1,061
Cash flows from financing activities
Cash dividends paid -1,372 -1,562 -1,288 -1,346 -1,484
Net increase (decrease) in short-term borrowings - 234 -99 -152 -
Proceeds from long-term loans payable - 471 - - -
Repayment of long-term loans payble - -30 -53 -76 -91
Purchase of treasury shares -0 -0 -0 -1,066 -1,294
Proceeds from disposal of treasury shares - 0 - - 188
Other -26 -44 -60 -188 -215
Net cash provided by (used in) financing activities -1,399 -931 -1,503 -2,830 -2,898
Effect of exchange rate change on cash and cash equivalents -89 -146 277 600 183
Net increase(decrease) in cash and cash equivalents 965 1,850 -218 -1,144 -1,859
Cash and cash equivanents and beginning of year 13,963 14,929 16,779 17,301 16,157
Cash and cash equivanents of newly consolidated subsidiaries（Increase in cash and cash equivalents resulting from merger with unconsolidated subsidiaries） - - 740 - -
Cash and cash equivalents
at end of period		 14,929 16,779 17,301 16,157 14,298
  • *1 The Financial Statements have been compiled based on the items disclosed in the Summary of Financial Results for each report period, and the items presented have been based on the most recent Summary of Financial Results. Therefore, the items presented in the form of a bar (“-“) may be included under the category "Other."
  • *2 2019/3 was an irregular 15-month fiscal period for overseas consolidated subsidiaries.