資金会計原論Theory of Cash by Funds— 2.1 Case study・・X Co
2008年7月1日09:26:59
資金会計原論Theory of Cash by Funds— 2.1 Case study・・X Co
I am going to talk about capital increase (¥61,836mil) made during 2006. I think the dividend which was the topic of June 27 made this capital increase possible. For what purpose does company increase their capital? The answer will be ① For new investment, ② For mitigating the burden of borrowings, ③ For replenishment of accumulated Cash shortage, ④ For resisting M&A attack, and so forth.
① For new investment is not thinkable. Investments increased ¥2,099 in 2006, however, decreased ¥12,281 in 2007.