Japan Business Systems, Inc.JP:5036
| Sep 30,
2020 | Sep 30,
2021 | Sep 30,
2022 | Sep 30,
2023 |
|---|
| Profit (loss) before income taxes | 1,406 | 2,329 | 4,140 | 4,318 |
|---|
| Depreciation | 469 | 492 | 489 | 556 |
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| Amortization of goodwill | 15 | 15 | 15 | 233 |
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| Increase (decrease) in provision for bonuses | 390 | 53 | 189 | 184 |
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| Interest and dividend income | -18 | -16 | -18 | -13 |
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| Interest expenses | 40 | 36 | 37 | 46 |
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| Share of loss (profit) of entities accounted for using equity method | - | - | - | -114 |
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| Foreign exchange losses (gains) | 5 | -26 | -121 | -55 |
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| Decrease (Increase) in trade receivables and contract assets | - | - | -1,982 | -4,171 |
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| Decrease (increase) in inventories | 672 | 618 | 129 | -298 |
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| Decrease (increase) in prepaid expenses | -381 | -285 | 288 | -35 |
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| Decrease (increase) in accounts receivable - other | - | - | - | -792 |
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| Increase (decrease) in trade payables | -239 | -424 | 298 | 375 |
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| Increase (decrease) in accounts payable - other | -166 | -30 | 442 | 312 |
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| Increase (decrease) in accrued expenses | - | - | - | 211 |
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| Increase (Decrease) in contract liabilities | - | - | 166 | 1,058 |
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| Increase (decrease) in accrued consumption taxes | 535 | -295 | 150 | -177 |
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| Increase (decrease) in deposits received | - | - | - | 165 |
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| Other, net | 12 | 206 | 127 | 119 |
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| Subtotal | 4,198 | 2,220 | 4,209 | 1,922 |
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| Interest and dividends received | 23 | 15 | 18 | 40 |
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| Interest paid | -40 | -35 | -37 | -47 |
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| Subsidies received | 127 | 100 | 39 | 6 |
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| Surrender value of insurance policies | - | 30 | 44 | 64 |
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| Income taxes refund (paid) | - | - | - | -2,193 |
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| Net cash provided by (used in) operating activities | 3,216 | 1,962 | 3,472 | -206 |
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| Purchase of property, plant and equipment and intangible assets | -499 | -1,017 | -2,761 | -4,528 |
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| Purchase of investment securities | -397 | -129 | -126 | -354 |
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| Proceeds from sale of investment securities | 489 | 85 | 102 | 152 |
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| Purchase of shares of subsidiaries resulting in change in scope of consolidation | - | - | - | -2,576 |
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| Payments of leasehold and guarantee deposits | -220 | - | -892 | -103 |
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| Proceeds from refund of leasehold and guarantee deposits | 3 | 171 | 58 | 186 |
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| Net decrease (increase) in short-term loans receivable | - | - | - | 197 |
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| Other, net | 195 | 15 | 158 | -18 |
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| Net cash provided by (used in) investing activities | -480 | -894 | -3,966 | -7,044 |
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| Net increase (decrease) in short-term borrowings | -480 | -76 | -134 | 1,500 |
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| Proceeds from long-term borrowings | - | - | 1,500 | 5,800 |
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| Repayments of long-term borrowings | -808 | -808 | -908 | -1,148 |
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| Dividends paid | -188 | -196 | -392 | -1,352 |
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| Net decrease (increase) in treasury shares | - | - | - | 190 |
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| Net cash provided by (used in) financing activities | -998 | -1,080 | 4,007 | 4,989 |
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| Effect of exchange rate change on cash and cash equivalents | 2 | 11 | 39 | 38 |
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| Net increase (decrease) in cash and cash equivalents | 1,741 | -1 | 3,553 | -2,223 |
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