Millions of Yen
| For the years ended March 31, 2021 and 2020 | 2021 | 2020 |
| Income before income taxes | 410 | -1,084 |
| Depreciation and amortization | 197 | 213 |
| Changes in other non-cash expenses and income | -544 | -128 |
| Changes in trade notes and account receivables | -1,732 | 1,068 |
| Changes in advances received | 244 | -348 |
| Changes in inventories | 186 | 270 |
| Changes in trade notes and account payables | -809 | 791 |
| Income taxes paid | -29 | -387 |
| Other | 379 | -360 |
| Cash flows from operating activities | -1,697 | 35 |
| Cash flows from investing activities | 207 | 115 |
| Cash flows from financing activities | 483 | -109 |
| Effect of foreign exchange rates on cash and cash equivalents | 1 | -1 |
| Net increase/decrease in cash and cash equivalents | -1,005 | 39 |
| Cash and cash equivalents, beginning of year | 4,322 | 4,282 |
| Cash and cash equivalents, end of year | 3,317 | 4,322 |