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Credit Rating (Bankruptcy Risk): HEPHAIST SEIKO (Annual ) Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: HEPHAIST SEIKO (Annual ) (Non-Consolidated )

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

Stated Capital less
As compared with the first term of Stated Capital (¥ 717 M), Stated Capital (-) is less than 10%, , there is a possibility that the management situation is extremely severe.

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -28 M) is minus or 0, so , there is a possibility that the management situation is severe.

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

Management Risk (*Net Income is decrease )
Net Income (¥ -28 M) is first term Net Income (¥ 131 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-2.13％) is first term Net Profit Margin (8.79％) less , there is a possibility that the profitability has deteriorated.

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

Financing Risk (*Interest-bearing Debt more)
Sales first term ratio (¥ -110 M) & Operating Cash Flow (¥ -28 M) is a minus, Interest-bearing Debt (¥ 579 M) is first term Interest-bearing Debt (¥ 422 M) more , there is a possibility that the financing is very severe.

Management Risk (*Sales is decrease )
Sales (¥ 1 B) is first term Sales (¥ 1 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 (¥ 1 B) less, however Operating Cash Flow (¥ -28 M) is compensated for Investment Cash Flow (¥ 73 M) etc. , there is a possibility that the financing is severe.

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -28 M) is a minus, Financial Cash Flow (¥ 156 M) is a plus. Because sale is inactive, it may depend for financing on loan from banks, capital increase, etc.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -28 M) is minus, Investment Cash Flow (¥ 73 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 (¥ 167 M) is Sales first term ratio (¥ -110 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 (¥ -3 M) & Financial Cash Flow (¥ -187 M) is a minus, Operating Cash Flow (¥ 195 M) is a plus,

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

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -55 M) & Operating Cash Flow (¥ -66 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 (¥ 1 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -55 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 (-5.29％) is first term Net Profit Margin (0.60％) less , there is a possibility that the profitability has deteriorated.

Dividend Risk
Under the situation of Net Income (¥ -55 M) & Operating Cash Flow (¥ -66 M), Dividend (¥ -6 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 147 M) is Sales first term ratio (¥ -806 M) more , there is a possibility that the non-performing asset was increased.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -66 M) and Investment Cash Flow (¥ -212 M) is minus, so , there is a possibility of the overinvestment.

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

Dividend
Under the situation of Net Income (¥ 11 M) & Operating Cash Flow (¥ 265 M) , Dividend (¥ -24 M) is paid.