Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Cash from financing is the cash generated/spent from financial activities such as share issuance (buy back), debt issuance (repayment), and dividends paid to preferred and common stockholders.
For the
six
months ended in Apr. 2026,
B&P Co received円9 Mil more from issuing new shares than it paid to buy back shares.
It received円0 Mil from issuing more debt.
It paid円0 Mil more to buy back preferred shares than it received from issuing preferred shares.
It spent円185 Mil paying cash dividends to shareholders.
It received円0 Mil on other financial activities.
In all, B&P Cospent円176 Mil on financial activities for the
six
months ended in Apr. 2026.
B&P Co (TSE:7804) Cash Flow from Financing Explanation
Cash from financing contains six items:
1. Issuance of Stock:
A company may raise cash from issuing new shares. Issuance of stock represents the cash inflow from offering common stock, which is the additional capital contribution to the entity during the period.
B&P Co's issuance of stock for the
six
months ended in Apr. 2026 was 円9 Mil.
2. Repurchase of Stock:
A company may raise cash from issuing new shares. It can also use cash to buy back shares. Repurchase of stock represents the cash outflow to reacquire common stock during the period.
B&P Co's repurchase of stock for the
six
months ended in Apr. 2026 was 円0 Mil.
3. Net Issuance of Debt:
Net issuance of debt is the cash a company received or spent through debt related activities such as debt issuance or debt repayment. If a company pays down its debt during the period, this number will be negative. If a company issued more debt, it receives cash and this number is positive.
B&P Co's net issuance of debt for the
six
months ended in Apr. 2026 was 円0 Mil.
B&P Co received円0 Mil from issuing more debt.
4. Net Issuance of Preferred Stock:
A company may raise cash from issuing new preferred shares. It can also use cash to buy back preferred shares. If this number is positive, it means that the company has received more cash from issuing preferred shares than it has paid to buy back preferred shares. If this number is negative, it means that company has paid more cash to buy back preferred shares than it has received for issuing preferred shares.
B&P Co's net issuance of preferred for the
six
months ended in Apr. 2026 was 円0 Mil.
B&P Co paid円0 Mil more to buy back preferred shares than it received from issuing preferred shares.
5. Cash Flow for Dividends:
Cash flow for dividends refers to the payment of cash to shareholders as dividends when the company generates income.
B&P Co's cash flow for dividends for the
six
months ended in Apr. 2026 was 円-185 Mil.
B&P Co spent円185 Mil paying cash dividends to shareholders.
6. Other Financing:
Money spent or earned by company from other financial activities.
B&P Co's other financing for the
six
months ended in Apr. 2026 was 円0 Mil.
B&P Co received円0 Mil on other financial activities.
B&P Co Cash Flow from Financing Related Terms
B&P Co Cash Flow from Financing Historical Data
* Premium members only.
The historical data trend for B&P Co's Cash Flow from Financing 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.
This is the cash generated/spent from financial activities such as share issuance (buy back), debt issuance (repayment), and dividends paid to preferred and common stockholders. In the calculation of free cash flow, cash from financing is not calculated because it is not related to operating activities.
B&P Co's Cash from Financing for the fiscal year that ended in Oct. 2025 is calculated as:
Cash Flow from Financing 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-159 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 Financing of 円-159 Mil mean?
B&P Co (TSE:7804) has a Cash Flow from Financing of 円-159 Mil as of Apr. 2026. Cash Flow from Financing is the amount of cash earned or paid from financing operations. View historical data for B&P Co and its competitors.
Is B&P Co's Cash Flow from Financing too high?
B&P Co's current Cash Flow from Financing is 円-159 Mil. Overall, B&P Co has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B&P Co's Cash Flow from Financing compare to APP and OMC?
B&P Co's Cash Flow from Financing of 円-159 Mil can be compared against companies in the Media - Diversified 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 Financing for a Media - Diversified company?
A good Cash Flow from Financing depends on the Media - Diversified industry context. However, Cash Flow from Financing 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 Financing mean?
A high Cash Flow from Financing can signal that a stock is expensive relative to its fundamentals. Cash Flow from Financing is the amount of cash earned or paid from financing operations. View historical data for B&P Co and its competitors. B&P Co's current Cash Flow from Financing is 円-159 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is B&P Co stock overvalued right now?
Based on GuruFocus' analysis, B&P Co (TSE:7804) is currently considered Modestly Undervalued. The stock's GF Value™ is 円2,553.41, compared to a current price of 円2,294.00 — trading 10.2% below its estimated fair value. The current Cash Flow from Financing is 円-159 Mil. B&P Co's overall GF Score™ is 89/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Flow from Financing calculated?
Cash Flow from Financing is calculated from a company's financial statements. For B&P Co (TSE:7804), the current Cash Flow from Financing is 円-159 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 B&P Co (TSE:7804) Overvalued in 2026?
Based on GuruFocus' analysis, B&P Co stock appears to be undervalued.
The current stock price of 円2,294.00 is trading 10.2% below its estimated GF Value™ of 円2,553.41.
GuruFocus considers B&P Co to be Modestly Undervalued.
Key valuation signals for TSE:7804:
Cash Flow from Financing: 円-159 Mil
GF Value™: 円2,553.41 vs. price of 円2,294.00 (10.2% below fair value)
No single metric tells the full story. See the TSE:7804 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
B&P Co Ltd is engaged in the production of sign display for sales promotion, large outdoor signs and advertisements, production of building interior, output of interior goods. It is also engaged in proposal work for advertisement planning and production. The Company has reorganized its three business segments, namely, (i) Inkjet Printing Business, (ii) Digital Signage Business, and (iii) Digital Promotion Business, into two business segments, namely, (i) Sales Promotion Business and (ii) Web Promotion Business.
89GF Score
Get the complete analysis for TSE:7804
Cash Flow from Financing is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:7804 has been successfully added to your 
