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Credit Rating Analysis: THE SAILOR PEN (Annual )

The details of credit rating (bankruptcy risk) can be checked. A credit rating in nine stages (AAA-C).

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Credit Rating (Bankruptcy Risk): THE SAILOR PEN (Annual ) Consolidated | Non-Consolidated

Date	Credit Rating	Comment	Sales	Current Profit	Net Income
2012-12-31	C	Credit is extremely vulnerable. The lowest rating.	¥ 6 B -2.30%	¥ -26 M 96.26%	¥ -126 M 83.17%

Financial Timeline

Date	2012-12-31  (Annual )	2013-03-31  (First quarter )	2013-06-30  (Second quarter )	2013-09-30  (Third quarter )
Credit Rating	C	C	C	C
Total Assets	¥ 6 B	¥ 6 B	¥ 6 B	¥ 6 B
Net Assets	¥ 428 M	¥ 434 M	¥ 449 M	¥ 474 M

Financial Statement Risk Analysis: THE SAILOR PEN (Annual ) (Consolidated )

Special note

Net income is minus 4 consecutive terms. The business have very high risk.

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

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

Net Assets have dropped 4 consecutive terms. The fiscal base is getting worse.

[Date: 2012-12-31]  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 (¥ -126 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 6 B) is first term Sales (¥ 6 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 4 B) is first term Gross Income (¥ 5 B) less , there is a possibility that the management situation has stagnated and deteriorated

Non-performing asset Risk
Net Income (¥ -126 M) is a minus, Other Current Assets (¥ 2 B) - more than 50% of Total Assets (¥ 4 B) is occupied , there is a possibility of holding the non-performing asset.

[Date: 2011-12-31]  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(¥ -749 M) & Operating Cash Flow (¥ -346 M) is minus or 0, so , there is a possibility that the management situation is very severe.

Management Risk (*Sales is decrease )
Sales (¥ 6 B) is first term Sales (¥ 6 B) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -346 M) is a minus, Financial Cash Flow (¥ 86 M) is a plus. Because sale is inactive, it may depend for financing on loan from banks, capital increase, etc.

Non-performing asset Risk
Net Income (¥ -749 M) Operating Cash Flow (¥ -346 M) is a minus, Other Current Assets (¥ 2 B) - more than 50% of Total Assets (¥ 4 B) is occupied , there is a possibility of holding the non-performing asset.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -346 M) and Investment Cash Flow (¥ -4 M) is minus, so , there is a possibility of the overinvestment.

[Date: 2010-12-31]  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(¥ -1 B) & Operating Cash Flow (¥ -185 M) is minus or 0, so , there is a possibility that the management situation is very severe.

Financing Risk (*Issuance of new shares)
Financial Cash Flow (¥ -294 M) is a minus, Issuance of new shares (¥ 151 M) is plus. Because a possibility of having appropriated the capital-increase fund for repayment of borrowed money is high , there is a possibility that the financing is extremely severe.

Management Risk (*Net Income is decrease )
Net Income (¥ -1 B) is first term Net Income (¥ -553 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-16.13％) is first term Net Profit Margin (-8.38％) less , there is a possibility that the profitability has deteriorated.

Financing Risk (*Operating Cash Flow is minus or 0 ＆Net Income is decrease )
Net Income (¥ -1 B) is first term Net Income (¥ -553 M) less, however Operating Cash Flow (¥ -185 M) is compensated for Investment Cash Flow (¥ 363 M) etc. , there is a possibility that the financing is severe.

Financing Risk (*Issuance of new shares)
Investment Cash Flow (¥ 363 M) is a plus, Issuance of new shares (¥ 151 M) is plus. Because it is thought that the circulating fund is gained by sale and new issue of stocks of stock property , there is a possibility that the financing is severe.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 6 B) is first term (¥ 6 B) more, however Operating Cash Flow (¥ -185 M) is first term (¥ 66 M) less , there is a possibility that the financing has deteriorated very much.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -185 M) is minus, Investment Cash Flow (¥ 363 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 (¥ -185 M) is a minus, Other Current Assets (¥ 3 B) - more than 50% of Total Assets (¥ 5 B) is occupied , there is a possibility of holding the non-performing asset.

[Date: 2009-12-31]  Danger : Warning : Caution : Good

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -230 M) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Financing Risk (*Issuance of new shares)
Financial Cash Flow (¥ -395 M) is a minus, Issuance of new shares (¥ 190 M) is plus. Because a possibility of having appropriated the capital-increase fund for repayment of borrowed money is high , there is a possibility that the financing is extremely severe.

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -553 M) is minus or 0, so , there is a possibility that the management situation is severe.

Financing Risk (*Issuance of new shares)
Investment Cash Flow (¥ 382 M) is a plus, Issuance of new shares (¥ 190 M) is plus. Because it is thought that the circulating fund is gained by sale and new issue of stocks of stock property , there is a possibility that the financing is severe.

Credit Rating (Bankruptcy Risk): THE SAILOR PEN (Annual ) Consolidated | Non-Consolidated

Date	Credit Rating	Comment	Sales	Current Profit	Net Income
2012-12-31	C	Credit is extremely vulnerable. The lowest rating.	¥ 6 B -2.41%	¥ -58 M 91.67%	¥ -176 M 76.21%

Financial Timeline

Date	-  (First quarter )	-  (Second quarter )	-  (Third quarter )	2012-12-31  (Annual )
Credit Rating	-	-	-	C
Total Assets	-	-	-	¥ 6 B
Net Assets	-	-	-	¥ 271 M

Financial Statement Risk Analysis: THE SAILOR PEN (Annual ) (Non-Consolidated )

Special note

Net income is minus 4 consecutive terms. The business have very high risk.

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

Net Assets have dropped 4 consecutive terms. The fiscal base is getting worse.

[Date: 2012-12-31]  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 is minus or 0 )
Net Income (¥ -176 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 6 B) is first term Sales (¥ 6 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 4 B) is first term Gross Income (¥ 5 B) less , there is a possibility that the management situation has stagnated and deteriorated

Non-performing asset Risk
Net Income (¥ -176 M) is a minus, Other Current Assets (¥ 2 B) - more than 50% of Total Assets (¥ 4 B) is occupied , there is a possibility of holding the non-performing asset.

[Date: 2011-12-31]  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 (¥ -740 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 6 B) is first term Sales (¥ 6 B) less , there is a possibility that the management situation has stagnated and deteriorated

Non-performing asset Risk
Net Income (¥ -740 M) is a minus, Other Current Assets (¥ 2 B) - more than 50% of Total Assets (¥ 4 B) is occupied , there is a possibility of holding the non-performing asset.

[Date: 2010-12-31]  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 (¥ -1 B) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Net Income is decrease )
Net Income (¥ -1 B) is first term Net Income (¥ -555 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-16.20％) is first term Net Profit Margin (-8.67％) less , there is a possibility that the profitability has deteriorated.

Non-performing asset Risk
Net Income (¥ -1 B) is a minus, Other Current Assets (¥ 3 B) - more than 50% of Total Assets (¥ 5 B) is occupied , there is a possibility of holding the non-performing asset.

[Date: 2009-12-31]  Danger : Warning : Caution : Good

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -332 M) 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 (¥ -555 M) is minus or 0, so , there is a possibility that the management situation is severe.

Related Information: THE SAILOR PEN (Annual )

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Annual : THE SAILOR PEN

First quarter : THE SAILOR PEN

Second quarter : THE SAILOR PEN

Third quarter : THE SAILOR PEN

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Related company's newest statement

Date	Company	Credit Rating	Date
1/20	Kurogane Kosakusho	C→CCC	2013-11-30
1/15	MARUZEN	AA	2013-11-30 (Q3)
1/15	ミクロン精密	BB→BBB	2013-11-30 (Q1)
1/15	グラファイトデザイン	-	2013-11-30 (Q3)
1/10	TRANSACTION	AA→A	2013-11-30 (Q1)
1/10	BROCCOLI	A→AA	2013-11-30 (Q3)
12/25	ZOJIRUSHI	BBB→BB	2013-11-20
12/13	TASAKI	C	2013-10-31
12/13	YA-MAN	BB→CC	2013-10-31 (Q2)
12/13	Miroku	A	2013-10-31

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Company Information

Ticker	Market	Industry	Month	report	Rating
THE SAILOR PEN	7992	TSE 2st	Other Products	12	Annual	C

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