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Frontier Management Revises Cash Flow Statement for FY2025 Results

Story Highlights
  • Frontier Management corrected its FY2025 cash flow statement, reclassifying ¥1.5 billion in time deposits from cash equivalents to investing activities due to their six-month maturity.
  • The revision increased reported net cash used in investing activities and reduced year-end cash and cash equivalents, with updated disclosures and XBRL data enhancing financial reporting accuracy.
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Frontier Management Revises Cash Flow Statement for FY2025 Results

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Frontier Management, Inc. ( (JP:7038) ) has shared an announcement.

Frontier Management Inc. has announced a correction to its previously disclosed consolidated financial results for the fiscal year ended December 31, 2025, after identifying errors in its consolidated statement of cash flows. The company reclassified ¥1.5 billion in time deposits from cash and cash equivalents to cash flows from investing activities, as their remaining maturity was six months, requiring a restatement of certain cash flow figures.

As a result of the correction, net cash used in investing activities for 2025 was revised from ¥1.16 billion to ¥2.66 billion, and cash and cash equivalents at the end of the period were lowered from ¥5.42 billion to ¥3.92 billion, while operating and financing cash flow figures remained unchanged. The company also updated related narrative disclosures and XBRL numerical data, aiming to improve the accuracy and transparency of its financial reporting for investors and other stakeholders.

More about Frontier Management, Inc.

Frontier Management Inc., listed on the TSE Prime Market, operates in the professional services sector with a focus on corporate management support and advisory functions. The company provides consulting and related solutions to businesses, positioning itself within Japan’s broader management consulting and corporate advisory industry.

Average Trading Volume: 37,225

Technical Sentiment Signal: Sell

Current Market Cap: Yen6.55B

Learn more about 7038 stock on TipRanks’ Stock Analysis page.

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