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Credit Rating (Bankruptcy Risk): OTSUKA KAGU (Annual ) Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: OTSUKA KAGU (Annual ) (Non-Consolidated )

Special note

The change of Net income is going too far. The management situation is unstable.

[Date: 2012-12-31]  Danger : Warning : Caution : Good

Management Risk (*Gross Income is decrease )
Gross Income (¥ 23 B) is first term Gross Income (¥ 23 B) less , there is a possibility that the management situation has stagnated and deteriorated

Dividend
Under the situation of Net Income (¥ 640 M) & Operating Cash Flow (¥ 1 B) , Dividend (¥ -775 M) is paid.

[Date: 2011-12-31]  Danger : Warning : Caution : Good

Management Risk (*Sales is decrease )
Sales (¥ 54 B) is first term Sales (¥ 56 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 23 B) is first term Gross Income (¥ 25 B) less , there is a possibility that the management situation has stagnated and deteriorated

Dividend
Under the situation of Net Income (¥ 203 M) & Operating Cash Flow (¥ 928 M) , Dividend (¥ -775 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 673 M) is Sales first term ratio (¥ -2 B) more , there is a possibility that the non-performing asset was increased.

[Date: 2010-12-31]  Danger : Warning : Caution : Good

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -255 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 56 B) is first term Sales (¥ 57 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 25 B) is first term Gross Income (¥ 27 B) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -768 M) & Financial Cash Flow (¥ -775 M) is a minus, Operating Cash Flow (¥ 717 M) is a plus,

Dividend Risk
Under the situation of Net Income (¥ -255 M) & Operating Cash Flow (¥ 717 M), Dividend (¥ -775 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ -660 M) is Sales first term ratio (¥ -1 B) more , there is a possibility that the non-performing asset was increased.

Overinvestment Risk (*Investment Cash Flow confirmed content)
Net Income (¥ -255 M) is a minus, the cashflow of Operating Cash Flow (¥ 717 M) is smaller than Investment Cash Flow (¥ -768 M) , there is a possibility of the overinvestment.

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

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -1 B) & Operating Cash Flow (¥ -1 B) is minus or 0, so , there is a possibility that the management situation is very severe.

Dividend Risk
Under the situation of Net Income (¥ -1 B) & Operating Cash Flow (¥ -1 B), Dividend (¥ -775 M) is paid.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -1 B) and Investment Cash Flow (¥ -156 M) is minus, so , there is a possibility of the overinvestment.