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

Financial Timeline

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

Special note

Cash(¥ 7 B) is more than the total liabilities(¥ 4 B). It is a very steady fiscal base!

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

Management Risk (*Sales is decrease )
Sales (¥ 18 B) is first term Sales (¥ 19 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ 585 M) is first term Net Income (¥ 665 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (3.22％) is first term Net Profit Margin (3.47％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -67 M) & Financial Cash Flow (¥ -237 M) is a minus, Operating Cash Flow (¥ 1 B) is a plus,

Dividend
Under the situation of Net Income (¥ 585 M) & Operating Cash Flow (¥ 1 B) , Dividend (¥ -237 M) is paid.

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

Dividend Risk
Under the situation of Net Income (¥ 665 M) & Operating Cash Flow (¥ -244 M), Dividend (¥ -199 M) is paid.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 19 B) is first term (¥ 17 B) more, however Operating Cash Flow (¥ -244 M) is first term (¥ 524 M) less , there is a possibility that the financing has deteriorated very much.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -244 M) is minus, Investment Cash Flow (¥ 191 M) is plus. Because the main occupation was dull, stock property may have been sold off.

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

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -542 M) & Financial Cash Flow (¥ -383 M) is a minus, Operating Cash Flow (¥ 524 M) is a plus,

Dividend
Under the situation of Net Income (¥ 467 M) & Operating Cash Flow (¥ 524 M) , Dividend (¥ -153 M) is paid.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 17 B) is first term (¥ 11 B) more, however Operating Cash Flow (¥ 524 M) is first term (¥ 943 M) 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 (¥ 11 B) , Sales (¥ 19 B) is less than 80%, and As compared with the first term of Net Income (¥ 643 M) , Net Income (¥ -36 M) is less than 10%, , there is a possibility that the management situation has deteriorated very much.

Management Risk (*Sales is decrease )
Sales (¥ 11 B) is first term Sales (¥ 19 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -36 M) is first term Net Income (¥ 643 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-0.32％) is first term Net Profit Margin (3.30％) less , there is a possibility that the profitability has deteriorated.

Dividend Risk
Under the situation of Net Income (¥ -36 M) & Operating Cash Flow (¥ 943 M), Dividend (¥ -255 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

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -466 M) & Financial Cash Flow (¥ -964 M) is a minus, Operating Cash Flow (¥ 2 B) is a plus,

Dividend
Under the situation of Net Income (¥ 643 M) & Operating Cash Flow (¥ 2 B) , Dividend (¥ -424 M) is paid.