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Statements of Cash Flow

(Millions of yen)
  For the fiscal year
ended May 31, 2024
For the fiscal year
ended May 31, 2025
Cash flows from operating activities
Profit (loss) before income taxes 106,251 (5,826)
Depreciation 5,569 2,756
Impairment losses 10,811 237
Amortization of goodwill 750 336
Increase (decrease) in allowance for doubtful accounts 53 (14)
Increase (decrease) in provision for bonuses (479) 3
Increase (decrease) in retirement benefit liability (4) (24)
Decrease (increase) in retirement benefit asset (369) (939)
Increase (decrease) in provision for share awards for directors (and other officers) - (165)
Increase (decrease) in provision for employee stock ownership plan trust (25) 8
Interest and dividend income (85) (173)
Interest expenses 439 331
Subsidy income (523) (198)
Sponsorship income (83) (234)
Share of loss (profit) of entities accounted for using equity method (131) (134)
Costs related on sales of shares of subsidiaries and associates 1,164 -
Loss (gain) on sale and retirement of non-current assets 297 93
Loss (gain) on sale of investment securities (0) (76)
Loss (gain) on valuation of investment securities 685 50
Loss (gain) on sale of shares of subsidiaries and associates (112,040) -
Decrease (increase) in accounts receivable - trade, and contract assets 4,177 2,244
Decrease (increase) in inventories (567) (552)
Decrease (increase) in other assets (1,267) 1,190
Increase (decrease) in trade payables (932) 763
Increase (decrease) in accrued consumption taxes (960) 371
Increase (decrease) in deposits received (1,281) 2,094
Increase (decrease) in contract liabilities (909) 976
Increase (decrease) in other liabilities 930 1,328
Other, net (2) (6)
Subtotal 11,468 4,439
Interest and dividends received 103 112
Interest paid (445) (335)
Subsidies received 723 198
Support money received 83 234
Income taxes paid (4,535) (322)
Net cash provided by (used in) operating activities 7,397 4,327
Cash flows from investing activities
Decrease (increase) in time deposits 60 (10,536)
Purchase of securities - (14,500)
Purchase of property, plant and equipment (15,244) (14,909)
Proceeds from sale of property, plant and equipment 5 197
Purchase of intangible assets (4,905) (3,421)
Purchase of investment securities (417) (4,454)
Proceeds from sale of investment securities 0 245
Proceeds from sale of shares of subsidiaries resulting in change in scope of consolidation 115,228 -
Loan advances (6) (7)
Proceeds from collection of loans receivable 8 6
Payments of leasehold and guarantee deposits (815) (660)
Proceeds from refund of leasehold and guarantee deposits 642 1,108
Payments for asset retirement obligations (49) (127)
Payments for acquisition of businesses (207) (491)
Other, net (47) (50)
Net cash provided by (used in) investing activities 94,252 (47,600)
Cash flows from financing activities
Net increase (decrease) in short-term borrowings 153 120
Proceeds from long-term borrowings 2,500 -
Repayments of long-term borrowings (10,325) (9,099)
Repayments of finance lease liabilities (446) (345)
Redemption of bonds (586) (594)
Proceeds from share issuance to non-controlling shareholders 559 45
Purchase of treasury shares (597) (1,731)
Proceeds from disposal of treasury shares 597 -
Purchase of treasury shares of subsidiaries (0) (0)
Purchase of shares of subsidiaries not resulting in change in scope of consolidation (164) (34)
Dividends paid (1,392) (3,016)
Dividends paid to non-controlling interests (3,176) (400)
Net cash provided by (used in) financing activities (12,879) (15,055)
Effect of exchange rate change on cash and cash equivalents 298 (55)
Net increase (decrease) in cash and cash equivalents 89,068 (58,384)
Cash and cash equivalents at beginning of period 47,919 137,047
Increase in cash and cash equivalents resulting from inclusion of subsidiaries in consolidation 59 2
Cash and cash equivalents at end of period 137,047 78,664