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Credit Rating (Bankruptcy Risk): GAKKEN HOLDINGS (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: GAKKEN HOLDINGS (Annual ) (Consolidated )

[Date: 2013-09-30]  Danger : Warning : Caution : Good

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -4 B) & Financial Cash Flow (¥ -2 B) is a minus, Operating Cash Flow (¥ 2 B) is a plus,

Dividend
Under the situation of Net Income (¥ 1 B) & Operating Cash Flow (¥ 2 B) , Dividend (¥ -439 M) is paid.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 86 B) is first term (¥ 80 B) more, however Operating Cash Flow (¥ 2 B) is first term (¥ 2 B) less , there is a possibility that the financing has deteriorated very much.

[Date: 2012-09-30]  Danger : Warning : Caution : Good

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -1 B) & Financial Cash Flow (¥ -134 M) is a minus, Operating Cash Flow (¥ 2 B) is a plus,

Dividend
Under the situation of Net Income (¥ 1 B) & Operating Cash Flow (¥ 2 B) , Dividend (¥ -338 M) is paid.

[Date: 2011-09-30]  Danger : Warning : Caution : Good

Dividend
Under the situation of Net Income (¥ 550 M) & Operating Cash Flow (¥ 1 B) , Dividend (¥ -338 M) is paid.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 80 B) is first term (¥ 78 B) more, however Operating Cash Flow (¥ 1 B) is first term (¥ 2 B) less , there is a possibility that the financing has deteriorated very much.

[Date: 2010-09-30]  Danger : Warning : Caution : Good

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -3 B) & Financial Cash Flow (¥ -2 B) is a minus, Operating Cash Flow (¥ 2 B) is a plus,

[Date: 2009-09-30]  Danger : Warning : Caution : Good

Management Risk (*Net Income & Sales is sharp decrease )
As compared with the first term of Sales (¥ 33 B) , Sales (¥ 77 B) is less than 80%, and As compared with the first term of Net Income (¥ 2 B) , Net Income (¥ -3 B) is less than 10%, , there is a possibility that the management situation has deteriorated very much.

Management Risk (*Sales is decrease )
Sales (¥ 33 B) is first term Sales (¥ 77 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -3 B) is first term Net Income (¥ 2 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-9.81％) is first term Net Profit Margin (2.86％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -1 B) & Financial Cash Flow (¥ -1 B) is a minus, Operating Cash Flow (¥ 2 B) is a plus,

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ -8 B) is Sales first term ratio (¥ -44 B) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Current Profit & Operating Cash Flow is minus or 0 )
Current Profit(¥ -544 M) & Operating Cash Flow (¥ -4 B) is minus or 0, so , there is a possibility that the management situation is very severe.

Financing Risk (*Issuance of new shares)
Financial Cash Flow (¥ -6 B) is a minus, Issuance of new shares (¥ 3 M) is plus. Because a possibility of having appropriated the capital-increase fund for repayment of borrowed money is high , there is a possibility that the financing is extremely severe.

Financing Risk (*Issuance of new shares)
Investment Cash Flow (¥ 16 B) is a plus, Issuance of new shares (¥ 3 M) is plus. Because it is thought that the circulating fund is gained by sale and new issue of stocks of stock property , there is a possibility that the financing is severe.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -4 B) is minus, Investment Cash Flow (¥ 16 B) is plus. Because the main occupation was dull, stock property may have been sold off.

Non-performing asset Risk
Operating Cash Flow (¥ -4 B) is a minus, Other Current Assets (¥ 37 B) - more than 50% of Total Assets (¥ 67 B) is occupied , there is a possibility of holding the non-performing asset.

Credit Rating (Bankruptcy Risk): GAKKEN HOLDINGS (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: GAKKEN HOLDINGS (Annual ) (Non-Consolidated )

Special note

The change of Current Profit is going too far. The management situation is unstable.

[Date: 2013-09-30]  Danger : Warning : Caution : Good

Management Risk (*Gross Income is decrease )
Gross Income (¥ 3 B) is first term Gross Income (¥ 3 B) less , there is a possibility that the management situation has stagnated and deteriorated

[Date: 2012-09-30]  Danger : Warning : Caution : Good

Stated Capital less
As compared with the first term of Stated Capital (¥ 18 B), Stated Capital (-) is less than 10%, , there is a possibility that the management situation is extremely severe.

[Date: 2011-09-30]  Danger : Warning : Caution : Good

Management Risk (*Gross Income is decrease )
Gross Income (¥ 810 M) is first term Gross Income (¥ 840 M) less , there is a possibility that the management situation has stagnated and deteriorated

Dividend
Under the situation of Net Income (¥ 746 M) & Operating Cash Flow (-) , Dividend (¥ -338 M) is paid.

[Date: 2010-09-30]  Danger : Warning : Caution : Good

Management Risk (*Sales is decrease )
Sales (¥ 4 B) is first term Sales (¥ 23 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 840 M) is first term Gross Income (¥ 15 B) less , there is a possibility that the management situation has stagnated and deteriorated

[Date: 2009-09-30]  Danger : Warning : Caution : Good

Management Risk (*Net Income & Sales is sharp decrease )
As compared with the first term of Sales (¥ 23 B) , Sales (¥ 61 B) is less than 80%, and As compared with the first term of Net Income (¥ 1 B) , Net Income (¥ -3 B) is less than 10%, , there is a possibility that the management situation has deteriorated very much.

Management Risk (*Sales is decrease )
Sales (¥ 23 B) is first term Sales (¥ 61 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -3 B) is first term Net Income (¥ 1 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-13.80％) is first term Net Profit Margin (3.20％) 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 (¥ -9 B) is Sales first term ratio (¥ -38 B) more , there is a possibility that the non-performing asset was increased.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets (¥ 24 B) is Net Income (¥ -3 B) is a minus, Sales (¥ 23 B) more , there is a possibility of holding the non-performing asset.

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

Management Risk (*Current Profit is minus or 0 )
Current Profit (¥ -906 M) is minus or 0, so , there is a possibility that the management situation is severe.