In this paper, we present our attempt at annotating procedural texts with a flow graph as a representation of understanding. The domain we focus on is cooking recipe. The flow graphs are directed acyclic graphs with a special root node corresponding to the final dish. The vertex labels are recipe named entities, such as foods, tools, cooking actions, etc. The arc labels denote relationships among them. We converted 266 Japanese recipe texts into flow graphs manually. 200 recipes are randomly selected from a web site and 66 are of the same dish. We detail the annotation framework and report some statistics on our corpus. The most typical usage of our corpus may be automatic conversion from texts to flow graphs which can be seen as an entire understanding of procedural texts. With our corpus, one can also try word segmentation, named entity recognition, predicate-argument structure analysis, and coreference resolution.