Free equity investment tool of Japanese companies

Credit Rating (Bankruptcy Risk): Sun Messe (Annual ) Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: Sun Messe (Annual ) (Non-Consolidated )

Special note

The change of Net income is going too far. The management situation is unstable.

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

Management Risk (*Gross Income is decrease )
Gross Income (¥ 11 B) is first term Gross Income (¥ 11 B) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -584 M) & Financial Cash Flow (¥ -362 M) is a minus, Operating Cash Flow (¥ 988 M) is a plus,

Dividend
Under the situation of Net Income (¥ 58 M) & Operating Cash Flow (¥ 988 M) , Dividend (¥ -103 M) is paid.

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

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -47 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Net Income is decrease )
Net Income (¥ -47 M) is first term Net Income (¥ 11 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-0.33％) is first term Net Profit Margin (0.08％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -453 M) & Financial Cash Flow (¥ -227 M) is a minus, Operating Cash Flow (¥ 731 M) is a plus,

Dividend Risk
Under the situation of Net Income (¥ -47 M) & Operating Cash Flow (¥ 731 M), Dividend (¥ -103 M) is paid.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 14 B) is first term (¥ 14 B) more, however Operating Cash Flow (¥ 731 M) is first term (¥ 1 B) less , there is a possibility that the financing has deteriorated very much.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 315 M) is Sales first term ratio (¥ 38 M) more , there is a possibility that the non-performing asset was increased.

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

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -143 M) & Financial Cash Flow (¥ -402 M) is a minus, Operating Cash Flow (¥ 1 B) is a plus,

Dividend
Under the situation of Net Income (¥ 11 M) & Operating Cash Flow (¥ 1 B) , Dividend (¥ -103 M) is paid.

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

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -115 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 (¥ 14 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 11 B) is first term Gross Income (¥ 11 B) less , there is a possibility that the management situation has stagnated and deteriorated

Dividend Risk
Under the situation of Net Income (¥ -115 M) & Operating Cash Flow (¥ 772 M), Dividend (¥ -103 M) is paid.

Financing Risk (*Interest-bearing Debt more)
Sales first term ratio (¥ -1 B) & Operating Cash Flow first term ratio (¥ -227 M) is a minus, Interest-bearing Debt (¥ 2 B) is first term Interest-bearing Debt (¥ 2 B) more , there is a possibility that the financing has deteriorated very much.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ -66 M) is Sales first term ratio (¥ -1 B) more , there is a possibility that the non-performing asset was increased.

Overinvestment Risk (*Investment Cash Flow confirmed content)
Net Income (¥ -115 M) is a minus, the cashflow of Operating Cash Flow (¥ 772 M) is smaller than Investment Cash Flow (¥ -1 B) , there is a possibility of the overinvestment.

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

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -146 M) is minus or 0, so , there is a possibility that the management situation is severe.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -663 M) & Financial Cash Flow (¥ -116 M) is a minus, Operating Cash Flow (¥ 1 B) is a plus,

Dividend Risk
Under the situation of Net Income (¥ -146 M) & Operating Cash Flow (¥ 1 B), Dividend (¥ -103 M) is paid.