Cash Flow Statement

The purpose of this page is to better understand the cash flow statement.
The content is described in the cash flow statement link below.

A table for displaying the structure of the cash flow statement and for links explaining the contents on the cash flow statement.

Cash Flow Statement
  

Cash flows from operating activities


      Income before income taxes
      Depreciation
      Amortization of goodwill
      Impairment loss
      Increase (decrease) in allowance for doubtful accounts
      Share of loss (profit) of entities accounted for using equity method
      Foreign exchange losses (gains)
      Increase (decrease) in net defined benefit liability
      Interest and dividend income
      Interest expenses
      Loss (gain) on sales of investment securities
      Loss (gain) on valuation of investment securities
      Loss (gain) on sales of non–current assets
      Decrease (increase) in notes and accounts receivable – trade
      Decrease (increase) in inventories
      Increase (decrease) in notes and accounts payable – trade
      Increase (decrease) in accrued expenses
      Increase (decrease) in advances received
      Other, net
      Subtotal
      Interest and dividend income received
      Interest expenses paid
      Income taxes (paid) refund
      Net cash provided by operating activities

  

Cash flows from investing activities


      Payments into time deposits
      Proceeds from withdrawal of time deposits
      Purchase of property, plant and equipment
      Proceeds from sales of property, plant and equipment
      Purchase of intangible assets
      Purchase of investment securities
      Proceeds from sales of investment securities
      Proceeds from sales of shares of subsidiaries and associates
      Purchase of shares of subsidiaries
      Purchase of shares of subsidiaries resulting in change in scope of consolidation
      Payments of loans receivable
      Collection of loans receivable
      Other, net
      Net cash used in investing activities

  

Cash flows from financing activities


      Net increase (decrease) in short–term loans payable
      Net increase (decrease) in commercial papers
      Proceeds from long–term loans payable
      Repayments of long–term loans payable
      Proceeds from issuance of bonds
      Redemption of bonds
      Repayments of lease obligations
      Purchase of treasury shares
      Proceeds from disposal of treasury shares
      Cash dividends paid
      Dividends paid to non–controlling interests
      Payments from changes in ownership interests in subsidiaries that do not result in change in scope of consolidation
      Other, net
      Net cash provided by (used in) financing activities

      Effect of exchange rate change on cash and cash equivalents
      Net increase (decrease) in cash and cash equivalents
      Cash and cash equivalents at beginning of period
      Increase (decrease) in cash and cash equivalents resulting from change of scope of consolidation
      Cash and cash equivalents at end of period
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