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Credit Rating Analysis: ELK  (Annual )

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

【Analysis Menu】 @Outline @Statement @Rating @Indicator @Download

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

Date Credit Rating Comment Sales Current Profit Net Income
2011-03-31  BB  Credit is a little enough, but be insufficient potential by biz environs. ¥ 21 B
-11.87%
¥ 97 M
-50.58%
¥ 24 M
-86.44%

Financial Timeline

Date  - 
(Second quarter )
 2010-12-31 
(Third quarter )
 2011-03-31 
(Annual )
 2011-06-30 
(First quarter )
Credit Rating -BBBC
Total Assets
¥ 15 B
¥ 17 B
¥ 15 B
Net Assets
¥ 6 B
¥ 7 B
¥ 6 B

Financial Statement Risk Analysis: ELK  (Annual ) (Consolidated )

Special note
The change of Net income is going too far. The management situation is unstable.
[Date: 2011-03-31]  Danger : Warning : Caution : Good
Management Risk (*Sales is decrease )
Sales (¥ 21 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 (¥ 24 M) is first term Net Income (¥ 183 M) less , there is a possibility that the management situation has stagnated and deteriorated
Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (0.12%) is first term Net Profit Margin (0.75%) less , there is a possibility that the profitability has deteriorated.
Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -98 M) & Financial Cash Flow (¥ -163 M) is a minus, Operating Cash Flow (¥ 1 B) is a plus,
Dividend
Under the situation of Net Income (¥ 24 M) & Operating Cash Flow (¥ 1 B) , Dividend (¥ -57 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 (¥ -2 B) more , there is a possibility that the non-performing asset was increased.
[Date: 2010-03-31]  Danger : Warning : Caution : Good
Dividend
Under the situation of Net Income (¥ 183 M) & Operating Cash Flow (¥ 975 M) , Dividend (¥ -35 M) is paid.
[Date: 2009-03-31]  Danger : Warning : Caution : Good
Management Risk (*Net Income is minus or 0 )
Net Income (¥ -716 M) is minus or 0, so , there is a possibility that the management situation is severe.
Dividend Risk
Under the situation of Net Income (¥ -716 M) & Operating Cash Flow (¥ 63 M), Dividend (¥ -88 M) is paid.
Overinvestment Risk (*Investment Cash Flow confirmed content)
Net Income (¥ -716 M) is a minus, the cashflow of Operating Cash Flow (¥ 63 M) is smaller than Investment Cash Flow (¥ -236 M) , there is a possibility of the overinvestment.

Ticker Market Industry Month report Rating
@ ELK  9833 OSE 2st Wholesale Trade 3 Annual BB

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