- Consolidated Balance Sheet
- Consolidated Statement of Income and Consolidated Statement of Comprehensive Income
- Consolidated Statement of Changes in Equity
- Consolidated Statement of Cash Flows
Consolidated Statement of Cash Flows
Nippon Shinyaku adheres to the policy of formulating consolidated financial statements on the basis of Japanese standards for the time being to facilitate comparison between chronological periods and between companies. We intend to consider the application of the International Financial Reporting Standards (IFRS) as it may become more appropriate in view of both domestic and international situations.
Consolidated Statement of Cash Flows （Year Ended March 31, 2021）
（Millions of yen）
| Cash flows from operating activities | |
| Profit before income taxes | 28,759 |
| Depreciation | 3,550 |
| Decrease (increase) in retirement benefit asset | (1,858) |
| Increase (decrease) in retirement benefit liability | 457 |
| Increase (decrease) in provisions | 101 |
| Interest and dividend income | (531) |
| Interest expenses | 2 |
| Foreign exchange losses (gains) | (52) |
| Loss (gain) on sale of investment securities | (1,936) |
| Loss (gain) on sale of property, plant and equipment | (62) |
| Decrease (increase) in trade receivables | 1,724 |
| Decrease (increase) in inventories | (5,629) |
| Decrease (increase) in other current assets | 306 |
| Increase (decrease) in trade payables | (1,669) |
| Increase (decrease) in accrued consumption taxes | 261 |
| Increase (decrease) in other current liabilities | 1,523 |
| Other, net | 214 |
| Subtotal | 25,162 |
| Interest and dividends received | 532 |
| Interest paid | (2) |
| Income taxes paid | 21,388 |
| Net cash provided by (used in) operating activities | 21,388 |
| Cash flows from investing activities | |
| Payments into time deposits | (662) |
| Proceeds from withdrawal of time deposits | 582 |
| Purchase of securities | (2,000) |
| Proceeds from redemption of securities | 2,010 |
| Purchase of investment securities | (1,102) |
| Proceeds from sale of investment securities | 2,542 |
| Purchase of property, plant and equipment | (2,168) |
| Proceeds from sale of property, plant and equipment | 195 |
| Purchase of long-term prepaid expenses | (694) |
| Other, net | (266) |
| Net cash provided by (used in) investing activities | (1,564) |
| Cash flows from financing activities | |
| Dividends paid | (6,196) |
| Purchase of treasury shares | (3) |
| Other, net | - |
| Net cash provided by (used in) financing activities | (6,199) |
| Effect of exchange rate change on cash and cash equivalents | (40) |
| Net increase (decrease) in cash and cash equivalents | 13,584 |
| Cash and cash equivalents at beginning of period | 44,298 |
| Cash and cash equivalents at end of period | 57,883 |
＊All amounts are rounded down to the nearest million yen.