CONSOLIDATED STATEMENTS OF CASH FLOWS

Nissan Motor Co., Ltd. and Consolidated Subsidiaries
Years ended March 31, 1996, 1995 and 1994



Millions of yen Thousands of
U.S. dollars
(Note 2)
1996 1995 1994 1996
Operating activities:

Net loss



¥(88,418)


¥(166,054)


¥(86,915)


$(834,132)
Adjustments to reconcile net loss to net cash provided by operating activities:

Depreciation and amortization relating to:

Leased assets
175,527 159,739 114,307 1,655,915
Other assets
256,447 345,809 314,725 2,419,311
Provision for doubtful receivables 43,165 12,355 23,116 407,217
Unrealized loss on securities 2,237 7,984 2,821 21,104
Provision for retirement allowances, net of reversals 8,665 9,809 10,637 81,745
Retirement allowances paid (18,929) (13,223) (12,592) (178,575)
Gain on sales of property, plant and equipment, net of disposals (12,048) (4,406) (24,370) (113,660)
Gain on sales of securities (9,823) (32,308) (46,740) (92,670)
Other 72,579 (77,652) (80,380) 684,707
Changes in operating assets and liabilities:

Receivables

(359,757) 86,745 77,339 (3,393,934)
Inventories (20,728) 161,464 6,996 (195,547)
Other current assets 134,693 (121,517) 88,165 1,270,689
Long-term advances and other assets (13,924) (5,952) (42,112) (131,358)
Notes and accounts payable 77,960 (59,650) (46,847) 735,472
Accrued income taxes and other current liabilities 75,003 178,065 (76,297) 707,575
Net cash provided by operating activities 322,649 481,208 221,853 3,043,859
Investing activities:

Decrease in short-term investments



39,554


150,386


276,896


373,151
Purchases of investment securities (9,624) (6,738) (20,221) (90,792)
Proceeds from sales of investment securities 22,712 39,418 68,825 214,264
Long-term loans made (4,208) (10,045) (18,832) (39,698)
Collections of long-term loans receivable 9,354 15,630 7,126 88,245
Purchases of property, plant and equipment (173,127) (243,701) (282,690) (1,633,274)
Proceeds from sales of property, plant and equipment 95,127 93,544 71,930 897,425
Increase in leased assets (209,638) (362,146) (268,531) (1,977,717)
Other (2,435) 21,589 (863) (22,972)
Net cash used in investing activities (232,285) (302,063) (166,360) (2,191,368)
Financing activities:

Increase (decrease) in short-term borrowings



77,991


(138,066)


(3,554)


735,764
Proceeds from issuance of long-term debt 510,859 393,631 685,158 4,819,425
Repayment or redemption of long-term debt (657,065) (481,056) (651,375) (6,198,726)
Cash dividends paid (17,588) (17,585) (17,584) (165,925)
Bonuses to directors and statutory auditors (248) (250) (289) (2,340)
Net cash (used in) provided by financing activities (86,051) (243,326) 12,356 (811,802)
Effect of exchange rate changes on cash 1,574 (1,046) (1,251) 14,849
Increase (decrease) in cash 5,887 (65,227) 66,598 55,538
Cash at beginning of the year 104,318 169,545 102,947 984,132
Cash at end of the year ¥110,205 ¥104,318 ¥169,545 $1,039,670

See Notes to Consolidated Financial Statements.



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