Cash flow

Overview of financial results for FY2023

As of the end of the fiscal year under review, cash and cash equivalents amounted to ¥13,720 million, an increase of ¥1,623 million from September 30, 2022. Cash flow by activity and principal factors in the fiscal year under review were as follows.
Net cash provided by operating activities stood at ¥4,764 million (net cash used of ¥1,393 million in the previous fiscal year), reflecting primarily profit before income taxes posted and reception of depreciation and consumption taxes refund receivable.
Net cash used in investing activities stood at ¥1,349 million (outflow of ¥2,460 million in the previous fiscal year). Principal factors included the acquisition of intangible assets (mainly purchase of software).
Net cash used in financing activities amounted to ¥1,784 million (net cash provided of ¥343 million in the previous fiscal year), which was attributable principally to repayment of long-term borrowings and dividends paid.

Consolidated statements of cash flow

(Millions of yen)

  2019/9 2020/9 2021/9 2022/9 2023/9
Net cash provided (used in) operating activities 4,007 3,292 3,516 (1,393) 4,764
Net cash provided (used in) investing activities (3,613) (4,807) (1,996) (2,460) (1,349)
Net cash provided (used in) financing activities 1,532 2,449 649 343 (1,784)
Cash and cash equivalents at end of period 12,421 13,354 15,540 12,097 13,720