KIYO Learning Co.,LtdJP:7353
| Dec 31,
2018 | Dec 31,
2019 | Dec 31,
2020 | Dec 31,
2021 | Dec 31,
2022 | Dec 31,
2023 |
|---|
| Profit (loss) before income taxes | -211 | -150 | 159 | 148 | -183 | 129 |
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| Depreciation | 18 | 17 | 28 | 52 | 50 | 66 |
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| Share-based payment expenses | - | - | - | 9 | 15 | 9 |
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| Amortization of guarantee deposits | 2 | 2 | 3 | 10 | 2 | 2 |
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| Loss (gain) on valuation of investment securities | - | - | - | - | - | 11 |
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| Increase (decrease) in provision for bonuses | - | - | 8 | -0 | -7 | 8 |
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| Increase (decrease) in provision for shareholder benefit program | - | - | - | - | - | 3 |
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| Interest and dividend income | -0 | -0 | -0 | -0 | -0 | -0 |
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| Interest expenses | 2 | 2 | 3 | 2 | 5 | 4 |
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| Loss (gain) on investments in investment partnerships | - | - | - | - | - | 1 |
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| Decrease (increase) in trade receivables | 1 | -22 | 8 | -12 | -19 | -9 |
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| Decrease (increase) in inventories | 4 | -12 | 16 | -27 | -26 | 14 |
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| Increase/decrease in consumption taxes payable/consumption taxes refund receivable | -2 | 28 | 31 | -27 | -19 | 75 |
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| Increase (decrease) in accounts payable - other | -10 | 43 | 28 | 40 | 71 | -53 |
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| Increase (decrease) in accrued expenses | 24 | 12 | 45 | -9 | 21 | 13 |
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| Increase (decrease) in income taxes payable - factor based tax | 1 | -1 | 9 | -4 | -5 | 11 |
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| Increase (decrease) in advances received | 29 | 171 | 377 | 341 | 434 | 384 |
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| Other, net | -4 | -1 | -11 | -24 | -3 | -72 |
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| Subtotal | -149 | 89 | 729 | 486 | 336 | 598 |
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| Interest and dividends received | 0 | 0 | 0 | 0 | 0 | 0 |
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| Interest paid | -2 | -2 | -3 | -2 | -5 | -4 |
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| Income taxes paid | -0 | -0 | -1 | -44 | -17 | -1 |
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| Income taxes refund | - | - | - | - | - | 8 |
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| Net cash provided by (used in) operating activities | -150 | 86 | 725 | 440 | 314 | 601 |
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| Purchase of property, plant and equipment | -24 | -1 | -4 | -64 | -1 | -0 |
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| Purchase of intangible assets | -16 | -40 | -55 | -59 | -98 | -108 |
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| Purchase of investment securities | - | - | - | - | -50 | - |
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| Payments of leasehold and guarantee deposits | -31 | -0 | -71 | - | - | -38 |
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| Proceeds from refund of leasehold and guarantee deposits | 6 | 3 | - | 31 | - | 0 |
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| Net cash provided by (used in) investing activities | -65 | -38 | -130 | -92 | -149 | -146 |
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| Proceeds from short-term borrowings | - | - | - | 50 | 1,550 | 850 |
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| Repayments of short-term borrowings | - | - | -30 | - | -1,150 | -850 |
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| Repayments of long-term borrowings | -9 | -44 | -26 | -49 | -50 | -48 |
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| Proceeds from exercise of employee share options | - | - | 0 | 45 | 2 | 4 |
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| Repayments of lease liabilities | - | - | - | -1 | -3 | -4 |
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| Purchase of treasury shares | - | - | - | -0 | - | -0 |
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| Net cash provided by (used in) financing activities | 534 | 57 | 725 | 95 | 349 | -48 |
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| Net increase (decrease) in cash and cash equivalents | 319 | 105 | 1,319 | 443 | 514 | 407 |
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