{
  "spec_version": "4",
  "endpoint": "financials-cf",
  "stock_code": "4820",
  "company_name": "イーエムシステムズ",
  "content_lang": "ja",
  "meta_lang": "en",
  "canonical_url": "https://the-shashi.com/tse/4820/current/#metrics-cf",
  "api_url": "/api/4820/financials/cf.json",
  "updated": "2026-09-19",
  "license": "© 2026 Yutaka Sugiura. All rights reserved.",
  "attribution": "The社史 (the-shashi.com) — https://the-shashi.com/tse/4820/current/#metrics-cf",
  "source": {
    "cf": {
      "primary": [
        "有価証券報告書"
      ],
      "extraction": "EDINET の XBRL から機械抽出（概ね 2008 年 3 月期以降）",
      "caveat": "連結/単体と会計基準は行ごとの consolidation / accounting_standard を参照。金額の単位は unit 列に従う"
    }
  },
  "html_url": "https://the-shashi.com/tse/4820/current/#metrics-cf",
  "cf": [
    {
      "FY": "FY16",
      "period": "2017/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 2080,
      "operating_cf_jp": "営業CF",
      "investing_cf": 577,
      "investing_cf_jp": "投資CF",
      "financing_cf": -1091,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 7901,
      "cash_equivalents_jp": "現金同等物期末残高"
    },
    {
      "FY": "FY17",
      "period": "2018/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 2324,
      "operating_cf_jp": "営業CF",
      "investing_cf": 316,
      "investing_cf_jp": "投資CF",
      "financing_cf": -2033,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 8528,
      "cash_equivalents_jp": "現金同等物期末残高"
    },
    {
      "FY": "FY18",
      "period": "2019/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 1846,
      "operating_cf_jp": "営業CF",
      "investing_cf": -894,
      "investing_cf_jp": "投資CF",
      "financing_cf": -1982,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 7486,
      "cash_equivalents_jp": "現金同等物期末残高"
    },
    {
      "FY": "FY20",
      "period": "2020/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 442,
      "operating_cf_jp": "営業CF",
      "investing_cf": -147,
      "investing_cf_jp": "投資CF",
      "financing_cf": -1087,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 7982,
      "cash_equivalents_jp": "現金同等物期末残高"
    },
    {
      "FY": "FY19",
      "period": "2020/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 2300,
      "operating_cf_jp": "営業CF",
      "investing_cf": -343,
      "investing_cf_jp": "投資CF",
      "financing_cf": -668,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 8770,
      "cash_equivalents_jp": "現金同等物期末残高"
    },
    {
      "FY": "FY21",
      "period": "2021/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 1712,
      "operating_cf_jp": "営業CF",
      "investing_cf": -544,
      "investing_cf_jp": "投資CF",
      "financing_cf": -693,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 8289,
      "cash_equivalents_jp": "現金同等物期末残高"
    },
    {
      "FY": "FY22",
      "period": "2022/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 2472,
      "operating_cf_jp": "営業CF",
      "investing_cf": -577,
      "investing_cf_jp": "投資CF",
      "financing_cf": -1319,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 8881,
      "cash_equivalents_jp": "現金同等物期末残高"
    },
    {
      "FY": "FY23",
      "period": "2023/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 1584,
      "operating_cf_jp": "営業CF",
      "investing_cf": -2038,
      "investing_cf_jp": "投資CF",
      "financing_cf": 993,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 9441,
      "cash_equivalents_jp": "現金同等物期末残高"
    },
    {
      "FY": "FY24",
      "period": "2024/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 5756,
      "operating_cf_jp": "営業CF",
      "investing_cf": 194,
      "investing_cf_jp": "投資CF",
      "financing_cf": -3567,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 11884,
      "cash_equivalents_jp": "現金同等物期末残高"
    },
    {
      "FY": "FY25",
      "period": "2025/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 2008,
      "operating_cf_jp": "営業CF",
      "investing_cf": -2222,
      "investing_cf_jp": "投資CF",
      "financing_cf": -3840,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 7847,
      "cash_equivalents_jp": "現金同等物期末残高"
    }
  ]
}