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Credit Rating (Bankruptcy Risk): S Science (Annual ) Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: S Science (Annual ) (Non-Consolidated )

Special note

Net sales has dropped 5 consecutive terms. The business have high risk.

Net income is minus 5 consecutive terms. The business have very high risk.

The change of Operating cash flow is going too far. The management situation is unstable.

5 consecutive terms, Cumulative loss. The fiscal base is unstable.

Net Assets have dropped 5 consecutive terms. The fiscal base is getting worse.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -3 B) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -200 M) & Operating Cash Flow (¥ -265 M) is minus or 0, so , there is a possibility that the management situation is very severe.

Management Risk (*Sales is decrease )
Sales (¥ 1 B) is first term Sales (¥ 2 B) less , there is a possibility that the management situation has stagnated and deteriorated

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

Financing Risk (*Operating Cash Flow is minus or 0 ＆Sales is decrease )
Sales (¥ 1 B) is first term Sales (¥ 2 B) less, however Operating Cash Flow (¥ -265 M) is compensated for Investment Cash Flow (¥ 194 M) etc. , there is a possibility that the financing is severe.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -265 M) is minus, Investment Cash Flow (¥ 194 M) is plus. Because the main occupation was dull, stock property may have been sold off.

Non-performing asset Risk
Net Income (¥ -200 M) Operating Cash Flow (¥ -265 M) is a minus, Other Current Assets (¥ 1 B) - more than 50% of Total Assets (¥ 2 B) is occupied , there is a possibility of holding the non-performing asset.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 32 M) is Sales first term ratio (¥ -305 M) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -2 B) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -392 M) & Operating Cash Flow (¥ -260 M) is minus or 0, so , there is a possibility that the management situation is very severe.

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

Management Risk (*Gross Income is decrease )
Gross Income (¥ 1 B) is first term Gross Income (¥ 2 B) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Risk (*Operating Cash Flow is minus or 0 ＆Sales is decrease )
Sales (¥ 2 B) is first term Sales (¥ 2 B) less, however Operating Cash Flow (¥ -260 M) is compensated for Investment Cash Flow (¥ 183 M) etc. , there is a possibility that the financing is severe.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -260 M) is minus, Investment Cash Flow (¥ 183 M) is plus. Because the main occupation was dull, stock property may have been sold off.

Non-performing asset Risk
Net Income (¥ -392 M) Operating Cash Flow (¥ -260 M) is a minus, Other Current Assets (¥ 1 B) - more than 50% of Total Assets (¥ 3 B) is occupied , there is a possibility of holding the non-performing asset.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -2 B) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -1 B) & Operating Cash Flow (¥ -819 M) is minus or 0, so , there is a possibility that the management situation is very severe.

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

Management Risk (*Net Income is decrease )
Net Income (¥ -1 B) is first term Net Income (¥ -120 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-52.54％) is first term Net Profit Margin (-5.04％) less , there is a possibility that the profitability has deteriorated.

Financing Risk (*Operating Cash Flow is minus or 0 ＆Sales & Net Income is decrease )
Sales (¥ 2 B) is first term Sales (¥ 2 B) less Net Income (¥ -1 B) is first term Net Income (¥ -120 M) less, however Operating Cash Flow (¥ -819 M) is compensated for Investment Cash Flow (¥ 19 M) etc. , there is a possibility that the financing is severe.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -819 M) is minus, Investment Cash Flow (¥ 19 M) is plus. Because the main occupation was dull, stock property may have been sold off.

Non-performing asset Risk
Net Income (¥ -1 B) Operating Cash Flow (¥ -819 M) is a minus, Other Current Assets (¥ 1 B) - more than 50% of Total Assets (¥ 3 B) is occupied , there is a possibility of holding the non-performing asset.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 146 M) is Sales first term ratio (¥ -78 M) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -1 B) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -120 M) & Operating Cash Flow (¥ -332 M) is minus or 0, so , there is a possibility that the management situation is very severe.

Management Risk (*Sales is decrease )
Sales (¥ 2 B) is first term Sales (¥ 4 B) less , there is a possibility that the management situation has stagnated and deteriorated

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

Financing Risk (*Operating Cash Flow is minus or 0 ＆Sales is decrease )
Sales (¥ 2 B) is first term Sales (¥ 4 B) less, however Operating Cash Flow (¥ -332 M) is compensated for Investment Cash Flow (¥ 362 M) etc. , there is a possibility that the financing is severe.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -332 M) is minus, Investment Cash Flow (¥ 362 M) is plus. Because the main occupation was dull, stock property may have been sold off.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 90 M) is Sales first term ratio (¥ -1 B) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -1 B) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -2 B) is minus or 0, so , there is a possibility that the management situation is severe.