Consolidated Financial Statements

Consolidated Statement of Cash Flows　FY2025 (from April 2024 to March 2025)

(Unit: million yen)

	Amount
Net cash provided by (used in) operating activities	3,526
Profit before income taxes	5,741
Depreciation	175
Increase (decrease) in provision for bonuses	8
Increase (decrease) in provision for product warranties	1
Interest and dividend income	(5)
Interest expenses	1
Foreign exchange losses (gains)	2
Listing expenses	17
Loss (gain) on sale and retirement of non-current assets	0
Loss on remittance fraud	25
Decrease (increase) in trade receivables	(271)
Decrease (increase) in inventories	173
Increase (decrease) in trade payables	116
Other	(181)
Interest and dividends received	5
Interest paid	(1)
Payments for loss on remittance fraud	(25)
Income taxes paid	(2,257)
Cash flows from investing activities	(880)
Purchase of property, plant and equipment	(899)
Proceeds from sale of property, plant and equipment	－
Purchase of intangible assets	(4)
Proceeds from withdrawal of time deposits	30
Other	(5)
Cash flows from financing activities	(1,658)
Dividends paid	(1,600)
Repayments of lease liabilities	(44)
Payments of listing expenses	(14)
Other	0
Effect of exchange rate change on cash and cash equivalents	(2)
Net increase (decrease) in cash and cash equivalents	986
Cash and cash equivalents at beginning of period	10,474
Cash and cash equivalents at end of period	11,460

Being ISO certified company,
we ensure high-quality product and also be environmentally-friendly.

MD 548540 / ISO 13485
FM 597440 / ISO 9001

Manufacture of physical instruments
EMS 745661 / ISO 14001

※Administrative department in
the manufacturing of infertility
treatment devices.