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Credit Rating (Bankruptcy Risk): ＦＣＭ (Annual ) Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: ＦＣＭ (Annual ) (Non-Consolidated )

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

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -319 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 16 B) is first term Sales (¥ 18 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -319 M) is first term Net Income (¥ 113 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-1.99％) is first term Net Profit Margin (0.63％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -259 M) & Financial Cash Flow (¥ -373 M) is a minus, Operating Cash Flow (¥ 715 M) is a plus,

Dividend Risk
Under the situation of Net Income (¥ -319 M) & Operating Cash Flow (¥ 715 M), Dividend (¥ -34 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ -155 M) is Sales first term ratio (¥ -2 B) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Net Income is decrease )
Net Income (¥ 113 M) is first term Net Income (¥ 355 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (0.63％) is first term Net Profit Margin (2.14％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ 113 M) & Operating Cash Flow (¥ 1 B) , Dividend (¥ -107 M) is paid.

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

Management Risk (*Net Income is decrease )
Net Income (¥ 355 M) is first term Net Income (¥ 405 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (2.14％) is first term Net Profit Margin (2.94％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -243 M) & Financial Cash Flow (¥ -505 M) is a minus, Operating Cash Flow (¥ 823 M) is a plus,

Dividend
Under the situation of Net Income (¥ 355 M) & Operating Cash Flow (¥ 823 M) , Dividend (¥ -122 M) is paid.

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

Management Risk (*Sales is decrease )
Sales (¥ 13 B) is first term Sales (¥ 18 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 12 B) is first term Gross Income (¥ 16 B) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -462 M) & Financial Cash Flow (¥ -537 M) is a minus, Operating Cash Flow (¥ 712 M) is a plus,

Dividend
Under the situation of Net Income (¥ 405 M) & Operating Cash Flow (¥ 712 M) , Dividend (¥ -17 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 1 B) is Sales first term ratio (¥ -4 B) more , there is a possibility that the non-performing asset was increased.

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

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -239 M) & Financial Cash Flow (¥ -924 M) is a minus, Operating Cash Flow (¥ 1 B) is a plus,

Dividend
Under the situation of Net Income (¥ 66 M) & Operating Cash Flow (¥ 1 B) , Dividend (¥ -131 M) is paid.