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Credit Rating (Bankruptcy Risk): ARAYA INDUSTRIAL (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: ARAYA INDUSTRIAL (Annual ) (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 (*Net Income is minus or 0 )
Net Income (¥ -97 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 34 B) is first term Sales (¥ 38 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -97 M) is first term Net Income (¥ 407 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-0.28％) is first term Net Profit Margin (1.05％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -653 M) & Financial Cash Flow (¥ -220 M) is a minus, Operating Cash Flow (¥ 855 M) is a plus,

Dividend Risk
Under the situation of Net Income (¥ -97 M) & Operating Cash Flow (¥ 855 M), Dividend (¥ -169 M) is paid.

Financing Risk (*Interest-bearing Debt more)
Sales first term ratio (¥ -4 B) & Operating Cash Flow first term ratio (¥ -779 M) is a minus, Interest-bearing Debt (¥ 5 B) is first term Interest-bearing Debt (¥ 5 B) more , there is a possibility that the financing has deteriorated very much.

Non-performing asset Risk
Net Income (¥ -97 M) is a minus, Other Current Assets (¥ 19 B) - more than 50% of Total Assets (¥ 39 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 (¥ -2 B) is Sales first term ratio (¥ -4 B) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Sales is decrease )
Sales (¥ 38 B) is first term Sales (¥ 40 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 33 B) is first term Gross Income (¥ 34 B) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -619 M) & Financial Cash Flow (¥ -242 M) is a minus, Operating Cash Flow (¥ 1 B) is a plus,

Dividend
Under the situation of Net Income (¥ 407 M) & Operating Cash Flow (¥ 1 B) , Dividend (¥ -169 M) is paid.

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

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -232 M) & Financial Cash Flow (¥ -398 M) is a minus, Operating Cash Flow (¥ 667 M) is a plus,

Dividend
Under the situation of Net Income (¥ 362 M) & Operating Cash Flow (¥ 667 M) , Dividend (¥ -87 M) is paid.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 40 B) is first term (¥ 33 B) more, however Operating Cash Flow (¥ 667 M) is first term (¥ 1 B) less , there is a possibility that the financing has deteriorated very much.

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

Management Risk (*Net Income & Sales is sharp decrease )
As compared with the first term of Sales (¥ 33 B) , Sales (¥ 45 B) is less than 80%, and As compared with the first term of Net Income (¥ -981 M) , Net Income (¥ -1 B) is less than 10%, , there is a possibility that the management situation has deteriorated very much.

Management Risk (*Sales is decrease )
Sales (¥ 33 B) is first term Sales (¥ 45 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 (¥ -981 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-3.13％) is first term Net Profit Margin (-2.17％) less , there is a possibility that the profitability has deteriorated.

Dividend Risk
Under the situation of Net Income (¥ -1 B) & Operating Cash Flow (¥ 1 B), Dividend (¥ -88 M) is paid.

Financing Risk (*Interest-bearing Debt more)
Sales first term ratio (¥ -11 B) & Operating Cash Flow first term ratio (¥ -308 M) is a minus, Interest-bearing Debt (¥ 5 B) is first term Interest-bearing Debt (¥ 4 B) more , there is a possibility that the financing has deteriorated very much.

Non-performing asset Risk
Net Income (¥ -1 B) is a minus, Other Current Assets (¥ 20 B) - more than 50% of Total Assets (¥ 39 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 (¥ -3 B) is Sales first term ratio (¥ -11 B) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -981 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 (¥ -229 M) & Financial Cash Flow (¥ -1 B) is a minus, Operating Cash Flow (¥ 1 B) is a plus,

Dividend Risk
Under the situation of Net Income (¥ -981 M) & Operating Cash Flow (¥ 1 B), Dividend (¥ -415 M) is paid.

Non-performing asset Risk
Net Income (¥ -981 M) is a minus, Other Current Assets (¥ 23 B) - more than 50% of Total Assets (¥ 42 B) is occupied , there is a possibility of holding the non-performing asset.

Credit Rating (Bankruptcy Risk): ARAYA INDUSTRIAL (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: ARAYA INDUSTRIAL (Annual ) (Non-Consolidated )

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

Management Risk (*Sales is decrease )
Sales (¥ 19 B) is first term Sales (¥ 20 B) less , there is a possibility that the management situation has stagnated and deteriorated

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

Dividend
Under the situation of Net Income (¥ 131 M) & Operating Cash Flow (-) , Dividend (¥ -169 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 (¥ -1 B) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Sales is decrease )
Sales (¥ 20 B) is first term Sales (¥ 21 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ 110 M) is first term Net Income (¥ 310 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (0.53％) is first term Net Profit Margin (1.47％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ 110 M) & Operating Cash Flow (-) , Dividend (¥ -169 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 662 M) is Sales first term ratio (¥ -286 M) more , there is a possibility that the non-performing asset was increased.

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

Dividend
Under the situation of Net Income (¥ 310 M) & Operating Cash Flow (-) , Dividend (¥ -87 M) is paid.

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

Management Risk (*Net Income & Sales is sharp decrease )
As compared with the first term of Sales (¥ 16 B) , Sales (¥ 24 B) is less than 80%, and As compared with the first term of Net Income (¥ 313 M) , Net Income (¥ -636 M) is less than 10%, , there is a possibility that the management situation has deteriorated very much.

Management Risk (*Sales is decrease )
Sales (¥ 16 B) is first term Sales (¥ 24 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -636 M) is first term Net Income (¥ 313 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-3.88％) is first term Net Profit Margin (1.28％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ -636 M) & Operating Cash Flow (-) , Dividend (¥ -88 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 (¥ -8 B) more , there is a possibility that the non-performing asset was increased.

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

Dividend
Under the situation of Net Income (¥ 313 M) & Operating Cash Flow (-) , Dividend (¥ -415 M) is paid.