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Credit Rating (Bankruptcy Risk): GANTAN BEAUTY INDUSTRY (Annual ) Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: GANTAN BEAUTY INDUSTRY (Annual ) (Non-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 (¥ 115 M) is first term Net Income (¥ 166 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 (1.88％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -28 M) & Financial Cash Flow (¥ -470 M) is a minus, Operating Cash Flow (¥ 788 M) is a plus,

Dividend
Under the situation of Net Income (¥ 115 M) & Operating Cash Flow (¥ 788 M) , Dividend (¥ -15 M) is paid.

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

Management Risk (*Sales is decrease )
Sales (¥ 8 B) is first term Sales (¥ 9 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ 166 M) is first term Net Income (¥ 452 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (1.88％) is first term Net Profit Margin (5.00％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -105 M) & Financial Cash Flow (¥ -467 M) is a minus, Operating Cash Flow (¥ 485 M) is a plus,

Dividend
Under the situation of Net Income (¥ 166 M) & Operating Cash Flow (¥ 485 M) , Dividend (¥ -15 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 196 M) is Sales first term ratio (¥ -207 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 (¥ -142 M) & Financial Cash Flow (¥ -516 M) is a minus, Operating Cash Flow (¥ 729 M) is a plus,

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

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -52 M) & Financial Cash Flow (¥ -49 M) is a minus, Operating Cash Flow (¥ 310 M) is a plus,

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -39 M) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Operating Cash Flow (¥ -18 M) and Investment Cash Flow (¥ -118 M) is minus, Net Income (¥ 55 M) is plus. Because it is unnatural that profits have come out in this situation, the possibility of holding the non-performing asset is very high.

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -18 M) is a minus, Financial Cash Flow (¥ 90 M) is a plus. Because sale is inactive, it may depend for financing on loan from banks, capital increase, etc.