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Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
Starts Proceed Investment (TSE:8979) Cash Flow from Operations Explanation
For companies reported in indirect method, cash flow from operations contains six items:
1. Net Income From Continuing Operations:
Net Income From Continuing Operations indicates the net income that a firm brings in from ongoing business activities. These activities are expected to continue into the next reporting period. It excludes extraordinary items, income from the cumulative effects of accounting changes, non-recurring items, income from tax loss carry forward, and preferred dividends.
Starts Proceed Investment's net income from continuing operations for the
six
months ended in Apr. 2026 was 円1,200 Mil.
2. Depreciation, Depletion and Amortization:
Depreciation is a present expense that accounts for the past cost of an asset that is now providing benefits.
Depletion and amortization are synonyms for depreciation.
Generally:
The term depreciation is used when discussing man made tangible assets
The term depletion is used when discussing natural tangible assets
The term amortization is used when discussing intangible assets
Starts Proceed Investment's depreciation, depletion and amortization for the
six
months ended in Apr. 2026 was 円716 Mil.
3. Change In Working Capital:
Working Capital is a measure of a company's short term liquidity or its ability to cover short term liabilities. It is defined as the difference between a company's current assets and current liabilities. Changes in Working Capital is reported in the cash flow statement since it is one of the major ways in which net income can differ from operating cash flow.
Starts Proceed Investment's change in working capital for the
six
months ended in Apr. 2026 was 円-12 Mil. It means Starts Proceed Investment's working capital
declined by 円12 Mil
from Oct. 2025 to Apr. 2026 .
4. Deferred Tax:
It is the cash flow generated from deferred tax.
Starts Proceed Investment's cash flow from deferred tax for the
six
months ended in Apr. 2026 was 円0 Mil.
Starts Proceed Investment's cash from discontinued operating Activities for the
six
months ended in Apr. 2026 was 円0 Mil.
6. Asset Impairment Charge:
It is the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.
Starts Proceed Investment's asset impairment charge for the
six
months ended in Apr. 2026 was 円0 Mil.
7. Stock Based Compensation:
It is a way corporations use stock options to reward employees. It provides executives and employees the opportunity to share in the growth of the company and, if structured properly, can align their interests with the interests of the company's shareholders and investors, without burning the company's cash on hand.
Starts Proceed Investment's stock based compensation for the
six
months ended in Apr. 2026 was 円0 Mil.
8. Cash Flow from Others:
These are cash differences caused by the change of inventory, accounts payable, accounts receivable etc. For instance, if a company pays its suppliers slower, its cash position will build up faster. If a company receives payments from its customers slower, its account receivables will rise, and its cash position will grow more slowly (or even shrink).
Starts Proceed Investment's cash flow from others for the
six
months ended in Apr. 2026 was 円43 Mil.
Starts Proceed Investment Cash Flow from Operations Related Terms
Starts Proceed Investment Cash Flow from Operations Historical Data
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The historical data trend for Starts Proceed Investment's Cash Flow from Operations can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Starts Proceed Investment Cash Flow from Operations Chart
Starts Proceed Investment Cash Flow from Operations Calculation
Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
Starts Proceed Investment's Cash Flow from Operations for the fiscal year that ended in Oct. 2025 is calculated as:
Cash Flow from Operations for the trailing twelve months (TTM) ended in Apr. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was 円4,102 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
What does a Cash Flow from Operations of 円4,102 Mil mean?
Starts Proceed Investment (TSE:8979) has a Cash Flow from Operations of 円4,102 Mil as of Apr. 2026. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Starts Proceed Investment and its competitors.
Is Starts Proceed Investment's Cash Flow from Operations too high?
Starts Proceed Investment's current Cash Flow from Operations is 円4,102 Mil. Overall, Starts Proceed Investment has a GF Score™ of 59/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Starts Proceed Investment's Cash Flow from Operations compare to VMRK and EQR?
Starts Proceed Investment's Cash Flow from Operations of 円4,102 Mil can be compared against companies in the REITs industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Flow from Operations for a REITs company?
A good Cash Flow from Operations depends on the REITs industry context. However, Cash Flow from Operations should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Flow from Operations mean?
A high Cash Flow from Operations can signal that a stock is expensive relative to its fundamentals. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Starts Proceed Investment and its competitors. Starts Proceed Investment's current Cash Flow from Operations is 円4,102 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Starts Proceed Investment stock overvalued right now?
Based on GuruFocus' analysis, Starts Proceed Investment (TSE:8979) is currently considered Fairly Valued. The stock's GF Value™ is 円202,151.52, compared to a current price of 円184,600.00 — trading 8.7% below its estimated fair value. The current Cash Flow from Operations is 円4,102 Mil. Starts Proceed Investment's overall GF Score™ is 59/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Flow from Operations calculated?
Cash Flow from Operations is calculated from a company's financial statements. For Starts Proceed Investment (TSE:8979), the current Cash Flow from Operations is 円4,102 Mil as of Apr. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Starts Proceed Investment (TSE:8979) Overvalued in 2026?
Based on GuruFocus' analysis, Starts Proceed Investment stock appears to be undervalued.
The current stock price of 円184,600.00 is trading 8.7% below its estimated GF Value™ of 円202,151.52.
GuruFocus considers Starts Proceed Investment to be Fairly Valued.
Key valuation signals for TSE:8979:
Cash Flow from Operations: 円4,102 Mil
GF Value™: 円202,151.52 vs. price of 円184,600.00 (8.7% below fair value)
No single metric tells the full story. See the TSE:8979 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Starts Proceed Investment Corp operates as a REIT in Japan. The Company invests in lease real estate properties, short-term leasing apartments, and special feature business hotel.
59GF Score
Get the complete analysis for TSE:8979
Cash Flow from Operations is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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