JP-listed companies
INGS inc.

INGS inc.JP:245A

Market cap

P/E ratio

Income statement Balance sheet Cash flow

	Aug 31, 2022	Aug 31, 2023
Profit (loss) before income taxes	330	127
Depreciation	102	119
Amortization of long-term prepaid expenses	20	21
Amortization of bond issuance costs	5	5
Amortization of goodwill	90	90
Impairment losses	65	133
Increase (decrease) in allowance for doubtful accounts	-0	-0
Increase (decrease) in provision for bonuses	17	-1
Increase (decrease) in provision for loss on store closings	1	7
Interest expenses	14	14
Subsidy income	-470	-
Subsidies for employment adjustment	-57	-
Gain on reversal of asset retirement obligations	-	-4
Decrease (increase) in trade receivables	-56	-29
Decrease (increase) in inventories	-5	-5
Decrease (increase) in accounts receivable - other	-23	-7
Decrease (increase) in prepaid expenses	-26	-2
Increase (decrease) in trade payables	74	60
Increase (decrease) in accounts payable - other	20	-0
Increase (decrease) in accrued expenses	24	31
Decrease (increase) in other assets	-3	-4
Increase (decrease) in other liabilities	72	38
Other, net	0	2
Subtotal	194	594
Interest paid	-14	-14
Proceeds from subsidies for employment adjustment	151	-
Subsidies received	733	-
Income taxes paid	-144	-182
Net cash provided by (used in) operating activities	920	398
Purchase of property, plant and equipment	-248	-320
Proceeds from withdrawal of time deposits	20	9
Payments of leasehold and guarantee deposits	-58	-67
Proceeds from refund of leasehold and guarantee deposits	2	10
Purchase of long-term prepaid expenses	-26	-28
Other, net	-	1
Net cash provided by (used in) investing activities	-310	-394
Net increase (decrease) in short-term borrowings	20	-10
Proceeds from long-term borrowings	179	690
Repayments of long-term borrowings	-338	-383
Redemption of bonds	-126	-126
Repayments of long-term accounts payable - other	-100	-100
Other, net	-2	-2
Net cash provided by (used in) financing activities	-368	69
Net increase (decrease) in cash and cash equivalents	243	72