一方で、流動負債は41,554百万円（同3,243百万円減）となったが、これは主に営業債務及びその他の債務の減少3,899百万円、借入金の減少54百万円、その他の金融負債の減少341百万円による。非流動負債は2,970百万円（同195百万円減）となったが、これは主にその他の金融負債の減少220百万円による。資本合計は、親会社の所有者に帰属する中間利益の計上などによる利益剰余金の増加1,226百万円、その他の資本の構成要素の減少697百万円などを受けて69,777百万円（同528百万円増）となった。この結果、2025年3月期第2四半期末の親会社所有者帰属持分比率は61.0%（前期末は59.1%）となった。■Trends in Elematec's performance ＜2715＞
4. financial status
Current assets at the end of the second quarter of the fiscal year ending 2025/3 were 105448 million yen (down 2571 million yen from the end of the previous fiscal year), mainly due to a decrease of 7719 million yen in cash and cash equivalents, an increase of 4228 million yen in operating claims and other receivables, and an increase of 605 million yen in inventory assets. Non-current assets were 8852 million yen (down 341 million yen from the same period), mainly due to a decrease of 158 million yen in tangible fixed assets, an increase of 44 million yen in intangible assets, an increase of 135 million yen in other financial assets, and a decrease of 200 million yen in use-rights assets. As a result, total assets at the end of the second quarter of the fiscal year ending 2025/3 were 114301 million yen (down 2911 million yen from the same period).
Meanwhile, current liabilities were 41,554 million yen (down 3243 million yen from the same period), which was mainly due to a decrease of 3899 million yen in operating debt and other liabilities, a decrease of 54 million yen in loans, and a decrease of 341 million yen in other financial liabilities. Non-current liabilities were 2970 million yen (down 195 million yen from the same period), mainly due to a decrease of 220 million yen in other financial liabilities. Total capital was 69777 million yen (same 528 million yen increase) in response to an increase of 1226 million yen in retained earnings due to the recording of interim profit attributable to owners of the parent company, etc., and a decrease of 697 million yen in other components of capital. As a result, the equity ratio attributable to parent company owners at the end of the second quarter of the fiscal year ending 2025/3 was 61.0% (59.1% at the end of the previous fiscal year).
5. Cash flow situation
Cash flow from operating activities in the second quarter of the fiscal year ending March 31, 2025 amounted to 4209 million yen of expenditure. The main income was 4433 million yen of recorded interim income before income taxes, and 994 million yen of depreciation and amortization expenses, and the main expenses were 5168 million yen increase in operating claims and other claims, 1016 million yen increase in inventory assets, and 2229 million yen decrease in operating debt and other liabilities.
Cash flow from investment activities amounted to 589 million yen, but the main expenses were 203 million yen for the acquisition of tangible fixed assets (mainly molds) and 351 million yen for the acquisition of investment securities. Cash flow from financial activities was an expenditure of 2511 million yen, mainly due to a net decrease of 39 million yen in short-term loans, 629 million yen of expenditure due to repayment of lease liabilities, and 1842 million yen of expenditure due to payment of dividends. As a result, cash and cash equivalents during the second quarter of the fiscal year ending 2025/3 decreased by 7718 million yen, and the balance at the end of the fiscal year ended to 34420 million yen.
(Written by FISCO Visiting Analyst Noboru Terashima)
