Consolidated Statement of Cash Flows

Consolidated Statement of Cash Flows

To contribute to increasing the international comparability of financial information in the capital market, Nippon Shinyaku has voluntarily applied International Financial Reporting Standards (IFRS) to the consolidated financial statements in its annual securities report since the fiscal year ended March 2022.

Consolidated Statement of Cash Flows (Fiscal Year Ended March 31, 2025)

(Millions of yen)

Cash flows from operating activities
Profit before tax 36,135
Depreciation and amortization 6,015
Interest and dividend income (830)
Interest expenses 66
Foreign exchange loss (gain) (384)
Loss on retirement of fixed assets 14
Decrease (increase) in trade and other receivables 4,878
Decrease (increase) in inventories (3,392)
Increase (decrease) in trade and other payables (2,550)
Increase (decrease) in retirement benefit liability 54
Other 3,488
Subtotal 43,497
Interest and dividends received 833
Interest paid (66)
Income taxes paid (8,137)
Net cash provided by (used in) operating activities 36,126
Cash flows from investing activities
Payments into time deposits (2,454)
Proceeds from withdrawal of time deposits 2,294
Purchase of property, plant and equipment (3,352)
Purchase of intangible assets (31,441)
Purchase of investments (4,714)
Proceeds from sale and redemption of investments 10,739
Other 52
Net cash provided by (used in) investing activities (28,877)
Cash flows from financing activities
Repayments of lease liabilities (1,552)
Purchase of treasury shares (1)
Dividends paid (8,348)
Net cash provided by (used in) financing activities (9,902)
Effect of exchange rate changes on cash and cash equivalents (199)
Net increase (decrease) in cash and cash equivalents (2,852)
Cash and cash equivalents at beginning of period 58,094
Cash and cash equivalents at end of period 55,241

*All amounts are rounded down to the nearest million yen.