Free equity investment tool of Japanese companies

Credit Rating (Bankruptcy Risk): JC Comsa (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: JC Comsa (Annual ) (Consolidated )

Special note

Net Assets have increased 5consecutive terms. The fiscal base is getting better.

[Date: 2013-03-31]  Danger : Warning : Caution : Good

Management Risk (*Net Income is decrease )
Net Income (¥ 184 M) is first term Net Income (¥ 414 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (1.13％) is first term Net Profit Margin (2.59％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ 184 M) & Operating Cash Flow (¥ 1 B) , Dividend (¥ -65 M) is paid.

[Date: 2012-03-31]  Danger : Warning : Caution : Good

Management Risk (*Sales is decrease )
Sales (¥ 15 B) is first term Sales (¥ 16 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 9 B) is first term Gross Income (¥ 9 B) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -98 M) & Financial Cash Flow (¥ -278 M) is a minus, Operating Cash Flow (¥ 658 M) is a plus,

Dividend
Under the situation of Net Income (¥ 414 M) & Operating Cash Flow (¥ 658 M) , Dividend (¥ -63 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 514 M) is Sales first term ratio (¥ -538 M) more , there is a possibility that the non-performing asset was increased.

[Date: 2011-03-31]  Danger : Warning : Caution : Good

Management Risk (*Sales is decrease )
Sales (¥ 16 B) is first term Sales (¥ 17 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ 143 M) is first term Net Income (¥ 373 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (0.86％) is first term Net Profit Margin (2.18％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -98 M) & Financial Cash Flow (¥ -650 M) is a minus, Operating Cash Flow (¥ 665 M) is a plus,

Dividend
Under the situation of Net Income (¥ 143 M) & Operating Cash Flow (¥ 665 M) , Dividend (¥ -63 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ -96 M) is Sales first term ratio (¥ -637 M) more , there is a possibility that the non-performing asset was increased.

[Date: 2010-03-31]  Danger : Warning : Caution : Good

Management Risk (*Gross Income is decrease )
Gross Income (¥ 9 B) is first term Gross Income (¥ 9 B) less , there is a possibility that the management situation has stagnated and deteriorated

Dividend
Under the situation of Net Income (¥ 373 M) & Operating Cash Flow (¥ 743 M) , Dividend (¥ -55 M) is paid.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 17 B) is first term (¥ 16 B) more, however Operating Cash Flow (¥ 743 M) is first term (¥ 1 B) less , there is a possibility that the financing has deteriorated very much.

[Date: 2009-03-31]  Danger : Warning : Caution : Good

Dividend
Under the situation of Net Income (¥ 332 M) & Operating Cash Flow (¥ 1 B) , Dividend (¥ -55 M) is paid.

Credit Rating (Bankruptcy Risk): JC Comsa (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: JC Comsa (Annual ) (Non-Consolidated )

[Date: 2013-03-31]  Danger : Warning : Caution : Good

Stated Capital less
As compared with the first term of Stated Capital (¥ 823 M), Stated Capital (-) is less than 10%, , there is a possibility that the management situation is extremely severe.

[Date: 2012-03-31]  Danger : Warning : Caution : Good

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -151 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 13 B) is first term Sales (¥ 13 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -151 M) is first term Net Income (¥ 436 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-1.15％) is first term Net Profit Margin (3.26％) less , there is a possibility that the profitability has deteriorated.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 363 M) is Sales first term ratio (¥ -206 M) more , there is a possibility that the non-performing asset was increased.

[Date: 2011-03-31]  Danger : Warning : Caution : Good

Management Risk (*Net Income is decrease )
Net Income (¥ 436 M) is first term Net Income (¥ 437 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (3.26％) is first term Net Profit Margin (3.41％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ 436 M) & Operating Cash Flow (-) , Dividend (¥ -63 M) is paid.

[Date: 2010-03-31]  Danger : Warning : Caution : Good

Management Risk (*Sales is decrease )
Sales (¥ 12 B) is first term Sales (¥ 13 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 7 B) is first term Gross Income (¥ 8 B) less , there is a possibility that the management situation has stagnated and deteriorated

Dividend
Under the situation of Net Income (¥ 437 M) & Operating Cash Flow (-) , Dividend (¥ -55 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 6 M) is Sales first term ratio (¥ -608 M) more , there is a possibility that the non-performing asset was increased.

[Date: 2009-03-31]  Danger : Warning : Caution : Good

Dividend
Under the situation of Net Income (¥ 333 M) & Operating Cash Flow (-) , Dividend (¥ -55 M) is paid.