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Financial Indicator Details: Three F (Annual )

Two or more periods are displayed by each of financial indicator collectively.Two or more companies can be compared and financial indicator data can also be downloaded.

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Indicator Summary: Three F (Annual )

Consolidated :Indicator Consolidated | Non-Consolidated

Profitability	2010-02-28	2011-02-28	2012-02-29	2013-02-28
Net profit margin (Industry Average)	-2.00% (-0.35%)	2.28% (0.23%)	-1.29% (0.97%)	-3.55% (1.19%)
C/F margin (Industry Average)	6.87% (4.28%)	8.74% (4.21%)	13.68% (5.17%)	- (4.23%)
ROA (Industry Average)	-1.57% (0.13%)	2.03% (0.97%)	-1.16% (0.73%)	-3.16% (1.98%)
ROE (Industry Average)	-4.84% (-9.27%)	5.53% (-4.25%)	-3.46% (4.95%)	-9.76% (3.95%)
Growth	2010-02-28	2011-02-28	2012-02-29	2013-02-28
Equity growth (Industry Average)	- (5.78%)	4.17% (-3.81%)	-4.79% (2.74%)	-10.06% (7.73%)
Sales growth (Industry Average)	- (-)	4.60% (1.09%)	5.46% (0.45%)	-7.87% (4.65%)
Net profit growth (Industry Average)	- (9.35%)	219.08% (-17.12%)	-159.64% (-35.52%)	-153.23% (-6.96%)
Operating C/F growth (Industry Average)	- (235.79%)	33.02% (193.77%)	65.01% (742.79%)	-100.00% (38.41%)
Stability	2010-02-28	2011-02-28	2012-02-29	2013-02-28
Capital adequacy (Industry Average)	32.45% (41.58%)	36.77% (41.43%)	33.68% (41.29%)	32.37% (45.41%)
Liquidity ratio (Industry Average)	47.34% (126.76%)	46.79% (130.88%)	54.40% (135.64%)	49.58% (146.66%)
C/F ratio current liabilities (Industry Average)	1,101.44% (1,032.03%)	701.62% (-860.62%)	419.65% (535.95%)	- (1,140.97%)
Quick ratio (Industry Average)	17.97% (70.32%)	11.74% (72.92%)	21.31% (76.50%)	10.71% (84.13%)
Turnover	2010-02-28	2011-02-28	2012-02-29	2013-02-28
Receivables turnover (Industry Average)	- (27.53day)	- (33.86day)	- (27.90day)	- (28.23day)
Inventory turnover (Industry Average)	0.15day (17.98day)	0.14day (17.78day)	0.14day (18.72day)	0.20day (18.40day)
Payable turnover (Industry Average)	17.40day (29.78day)	13.99day (29.67day)	11.59day (30.91day)	11.16day (29.78day)
Working capita turnover (Industry Average)	-17.25day (15.74day)	-13.84day (21.97day)	-11.45day (15.72day)	-10.95day (16.85day)
Stock etc.	2010-02-28	2011-02-28	2012-02-29	2013-02-28
Market Value growth (Industry Average)	- (24.39%)	-4.68% (14.29%)	-8.72% (11.37%)	-4.55% (42.65%)
Dividend Yield (Industry Average)	3.04% (2.04%)	2.26% (1.92%)	2.66% (1.79%)	2.17% (1.53%)
PER (Industry Average)	-15.08% (12.76%)	12.07% (8.34%)	-18.47% (17.32%)	-6.96% (24.91%)
PBR (Industry Average)	0.73% (1.82%)	0.66% (1.20%)	0.64% (1.19%)	0.68% (1.75%)
PCFR (Industry Average)	4.40% (13.23%)	3.15% (-41.35%)	1.74% (2.37%)	- (14.58%)
PSR (Industry Average)	0.30% (0.33%)	0.27% (0.35%)	0.23% (0.36%)	0.24% (0.50%)

Non-Consolidated :Indicator Consolidated | Non-Consolidated

Profitability	2010-02-28	2011-02-28	2012-02-29
Net profit margin (Industry Average)	-2.02% (-1.29%)	1.23% (-9.88%)	-0.75% (-90.30%)
C/F margin (Industry Average)	- (0.77%)	- (1.28%)	- (1.07%)
ROA (Industry Average)	-1.60% (0.08%)	2.04% (0.60%)	-1.19% (2.36%)
ROE (Industry Average)	-5.08% (-10.38%)	5.69% (6.99%)	-3.64% (4.79%)
Growth	2010-02-28	2011-02-28	2012-02-29
Equity growth (Industry Average)	- (2.59%)	4.24% (2.66%)	-5.02% (21.09%)
Sales growth (Industry Average)	- (-)	91.52% (2.28%)	-0.30% (6.18%)
Net profit growth (Industry Average)	- (145.89%)	216.78% (-210.50%)	-160.77% (-32.92%)
Operating C/F growth (Industry Average)	- (278.88%)	- (-3.15%)	- (52.98%)
Stability	2010-02-28	2011-02-28	2012-02-29
Capital adequacy (Industry Average)	31.65% (46.63%)	35.93% (46.69%)	32.85% (48.72%)
Liquidity ratio (Industry Average)	44.27% (184.56%)	43.11% (172.41%)	50.61% (129.95%)
C/F ratio current liabilities (Industry Average)	- (431.18%)	- (71.20%)	- (236.77%)
Quick ratio (Industry Average)	14.89% (96.78%)	8.05% (94.12%)	17.47% (71.55%)
Turnover	2010-02-28	2011-02-28	2012-02-29
Receivables turnover (Industry Average)	- (29.52day)	- (22.25day)	- (17.27day)
Inventory turnover (Industry Average)	0.15day (11.24day)	0.08day (10.05day)	0.08day (7.29day)
Payable turnover (Industry Average)	17.40day (28.82day)	7.64day (26.69day)	6.70day (21.01day)
Working capita turnover (Industry Average)	-17.25day (11.93day)	-7.56day (5.62day)	-6.62day (3.55day)
Stock etc.	2010-02-28	2011-02-28	2012-02-29
Market Value growth (Industry Average)	- (13.51%)	-4.68% (12.00%)	-8.72% (44.49%)
Dividend Yield (Industry Average)	- (0.34%)	- (0.31%)	- (0.24%)
PER (Industry Average)	-14.92% (-14.95%)	12.18% (23.19%)	-18.29% (-44.40%)
PBR (Industry Average)	0.75% (1.37%)	0.69% (1.28%)	0.66% (1.86%)
PCFR (Industry Average)	- (2.97%)	- (1.69%)	- (2.73%)
PSR (Industry Average)	0.30% (2.77%)	0.15% (2.47%)	0.13% (3.27%)

Financial Indicator Details: Three F

Consolidated :Indicator Consolidated | Non-Consolidated

Indicator	2010-02-28	2011-02-28	2012-02-29	2013-02-28
Profitability
Net profit margin	-2.00%	2.28%	-1.29%	-3.55%
C/F margin	6.87%	8.74%	13.68%	-
ROA	-1.57%	2.03%	-1.16%	-3.16%
ROE	-4.84%	5.53%	-3.46%	-9.76%
Recurring margin	2.52%	4.53%	5.40%	0.80%
EBIT margin	-3.21%	4.03%	-1.64%	-3.63%
EBITDA margin	4.30%	10.72%	5.10%	4.30%
NOPAT margin	-1.92%	2.42%	-0.98%	-2.17%
Sales SG rates	74.47%	78.01%	80.97%	81.38%
Sales SG&A rates	111.51%	118.14%	114.08%	118.25%
Sales R&D expenses rates	-	-	-	-
Sales depreciation rates	7.52%	6.68%	6.74%	7.93%
Capital expenditures net sales ratio	-2.83%	-1.39%	-1.66%	-3.19%
Indicator	2010-02-28	2011-02-28	2012-02-29	2013-02-28
Growth
Growth rate of cash	-	-44.62%	79.19%	-54.23%
Equity growth	-	4.17%	-4.79%	-10.06%
Total assets growth	-	-8.04%	3.91%	-6.41%
Sales growth	-	4.60%	5.46%	-7.87%
Net profit growth	-	219.08%	-159.64%	-153.23%
Operating C/F growth	-	33.02%	65.01%	-100.00%
Recurring profit growth	-	87.92%	25.56%	-86.19%
EBIT growth	-	231.34%	-142.85%	-103.92%
EBITDA growth	-	160.46%	-49.77%	-22.29%
NOPAT growth	-	231.34%	-142.85%	-103.92%
Operating expenses growth	-	-	-	-
Indicator	2010-02-28	2011-02-28	2012-02-29	2013-02-28
Stability
Capital adequacy	32.45%	36.77%	33.68%	32.37%
Liquidity ratio	47.34%	46.79%	54.40%	49.58%
C/F ratio current liabilities	1,101.44%	701.62%	419.65%	-
Quick ratio	17.97%	11.74%	21.31%	10.71%
Fixed ratio	70.10%	65.73%	70.35%	85.11%
D/E ratio	31.67%	6.71%	-	-
Loan to Value Ratio	10.28%	2.47%	-	-
Business investment C/F ratio	-41.17%	-15.98%	-12.17%	-
Liabilities with interest growth	-	-77.90%	-100.00%	-
Indicator	2010-02-28	2011-02-28	2012-02-29	2013-02-28
Turnover
Cash turnover	49.68day	26.29day	44.67day	22.19day
Receivables turnover	-	-	-	-
Inventory turnover	0.15day	0.14day	0.14day	0.20day
Fixed assets turnover	106.09day	99.07day	95.72day	113.06day
Total asset turnover	466.33day	409.91day	403.88day	410.31day
Payable turnover	17.40day	13.99day	11.59day	11.16day
Capital turnover	36.16day	34.56day	32.77day	35.57day
Equity turnover	151.35day	150.72day	136.05day	132.83day
Working capita turnover	-17.25day	-13.84day	-11.45day	-10.95day
Indicator	2010-02-28	2011-02-28	2012-02-29	2013-02-28
Balance sheet
Cash etc.	¥ 1 B	¥ 1 B	¥ 1 B	¥ 871 M
Accounts receivable-trade	-	-	-	-
Other Current Assets	¥ 3 B	¥ 3 B	¥ 2 B	¥ 3 B
Current Assets	¥ 5 B	¥ 4 B	¥ 4 B	¥ 4 B
Tangible Assets	¥ 4 B	¥ 4 B	¥ 4 B	¥ 4 B
Intangible Assets	¥ 1 B	¥ 1 B	¥ 824 M	¥ 553 M
Investment etc.	¥ 7 B	¥ 7 B	¥ 7 B	¥ 7 B
Total Assets	¥ 18 B	¥ 16 B	¥ 17 B	¥ 16 B
Current Liabilities	¥ 10 B	¥ 9 B	¥ 8 B	¥ 8 B
Fixed Liabilities	¥ 1 B	¥ 1 B	¥ 2 B	¥ 2 B
Liabilities with interest	¥ 1 B	¥ 409 M	-	-
Net Assets	¥ 5 B	¥ 6 B	¥ 5 B	¥ 5 B
Capital stock	¥ 1 B	¥ 1 B	¥ 1 B	¥ 1 B
Capital surplus etc.	¥ 4 B	¥ 4 B	¥ 4 B	¥ 3 B
Liabilities and net assets	¥ 18 B	¥ 16 B	¥ 17 B	¥ 16 B
Indicator	2010-02-28	2011-02-28	2012-02-29	2013-02-28
Income statement
Sales	¥ 14 B	¥ 14 B	¥ 15 B	¥ 14 B
Cost of Sales	¥ 10 B	¥ 11 B	¥ 12 B	¥ 11 B
Gross profit	¥ 3 B	¥ 3 B	¥ 2 B	¥ 2 B
Other income	¥ 259 M	¥ 469 M	¥ 129 M	¥ 118 M
SG&A	¥ 15 B	¥ 17 B	¥ 17 B	¥ 16 B
Other expenses	¥ 791 M	¥ 695 M	¥ 1 B	¥ 675 M
Net income	¥ -283 M	¥ 337 M	¥ -201 M	¥ -509 M
Operating income	¥ 253 M	¥ 566 M	¥ 767 M	¥ 53 M
Ordinary Income	¥ 356 M	¥ 669 M	¥ 840 M	¥ 116 M
EBITDA	¥ 607 M	¥ 1 B	¥ 794 M	¥ 617 M
Income before income taxes	¥ -402 M	¥ 652 M	¥ -194 M	¥ -467 M
Depreciation	¥ 1 B	¥ 986 M	¥ 1 B	¥ 1 B
R&D expenses	-	-	-	-
Income taxes	¥ -124 M	¥ 311 M	¥ 4 M	¥ 37 M
Indicator	2010-02-28	2011-02-28	2012-02-29	2013-02-28
Cash flow statement
Operating CF	¥ 969 M	¥ 1 B	¥ 2 B	-
Investment CF	¥ -788 M	¥ -481 M	¥ -583 M	¥ -638 M
Financial CF	¥ 388 M	¥ -1 B	¥ -703 M	¥ -394 M
Foreign Exchange Effects	-	-	-	-
Net Change in Cash	¥ 569 M	¥ -856 M	¥ 840 M	¥ -1 B
Free CF	¥ 181 M	¥ 808 M	¥ 1 B	¥ -638 M
Capital expenditures	¥ -399 M	¥ -206 M	¥ -259 M	¥ -457 M
Cash dividends paid	¥ -130 M	¥ -92 M	¥ -99 M	¥ -77 M
Repayment loans	¥ -521 M	¥ -521 M	¥ -210 M	-
Indicator	2010-02-28	2011-02-28	2012-02-29	2013-02-28
Shareowners' equity
Issuance of new shares	-	-	-	-
Dividends from surplus	¥ -129 M	¥ -90 M	¥ -98 M	¥ -75 M
Net income	¥ -283 M	¥ 337 M	¥ -201 M	¥ -509 M
Purchase of treasury stock	¥ -24 M	-	-	-
Other Change in Stockholders Equity	-	¥ -2 M	-	-
Other Change in Net Assets	-	¥ -2 M	¥ 7 M	¥ 1 M
Net Change in Net Assets	¥ -436 M	¥ 243 M	¥ -292 M	¥ -583 M

Financial Indicator Details: Three F

Non-Consolidated :Indicator Consolidated | Non-Consolidated

Indicator	2010-02-28	2011-02-28	2012-02-29
Profitability
Net profit margin	-2.02%	1.23%	-0.75%
C/F margin	-	-	-
ROA	-1.60%	2.04%	-1.19%
ROE	-5.08%	5.69%	-3.64%
Recurring margin	2.41%	2.43%	3.09%
EBIT margin	-3.30%	2.16%	-0.97%
EBITDA margin	4.19%	5.81%	2.92%
NOPAT margin	-1.98%	1.29%	-0.58%
Sales SG rates	74.47%	87.99%	89.00%
Sales SG&A rates	111.58%	64.56%	65.94%
Sales R&D expenses rates	-	-	-
Sales depreciation rates	7.50%	3.64%	3.89%
Capital expenditures net sales ratio	-	-	-
Indicator	2010-02-28	2011-02-28	2012-02-29
Growth
Growth rate of cash	-	-54.18%	113.87%
Equity growth	-	4.24%	-5.02%
Total assets growth	-	-8.18%	3.89%
Sales growth	-	91.52%	-0.30%
Net profit growth	-	216.78%	-160.77%
Operating C/F growth	-	-	-
Recurring profit growth	-	92.96%	26.44%
EBIT growth	-	225.32%	-144.86%
EBITDA growth	-	165.48%	-49.90%
NOPAT growth	-	225.32%	-144.86%
Operating expenses growth	-	-	-
Indicator	2010-02-28	2011-02-28	2012-02-29
Stability
Capital adequacy	31.65%	35.93%	32.85%
Liquidity ratio	44.27%	43.11%	50.61%
C/F ratio current liabilities	-	-	-
Quick ratio	14.89%	8.05%	17.47%
Fixed ratio	72.76%	68.18%	73.15%
D/E ratio	32.88%	6.97%	-
Loan to Value Ratio	10.40%	2.50%	-
Business investment C/F ratio	-	-	-
Liabilities with interest growth	-	-77.90%	-100.00%
Indicator	2010-02-28	2011-02-28	2012-02-29
Turnover
Cash turnover	41.15day	9.84day	21.12day
Receivables turnover	-	-	-
Inventory turnover	0.15day	0.08day	0.08day
Fixed assets turnover	106.09day	54.11day	55.30day
Total asset turnover	460.63day	220.82day	230.12day
Payable turnover	17.40day	7.64day	6.70day
Capital turnover	36.16day	18.88day	18.93day
Equity turnover	145.80day	79.36day	75.60day
Working capita turnover	-17.25day	-7.56day	-6.62day
Indicator	2010-02-28	2011-02-28	2012-02-29
Balance sheet
Cash etc.	¥ 1 B	¥ 728 M	¥ 1 B
Accounts receivable-trade	-	-	-
Other Current Assets	¥ 3 B	¥ 3 B	¥ 2 B
Current Assets	¥ 4 B	¥ 3 B	¥ 4 B
Tangible Assets	¥ 4 B	¥ 4 B	¥ 4 B
Intangible Assets	¥ 1 B	¥ 1 B	¥ 824 M
Investment etc.	¥ 7 B	¥ 7 B	¥ 7 B
Total Assets	¥ 17 B	¥ 16 B	¥ 16 B
Current Liabilities	¥ 10 B	¥ 9 B	¥ 8 B
Fixed Liabilities	¥ 1 B	¥ 1 B	¥ 2 B
Liabilities with interest	¥ 1 B	¥ 409 M	-
Net Assets	¥ 5 B	¥ 5 B	¥ 5 B
Capital stock	¥ 1 B	¥ 1 B	¥ 1 B
Capital surplus etc.	¥ 4 B	¥ 4 B	¥ 4 B
Liabilities and net assets	¥ 17 B	¥ 16 B	¥ 16 B
Indicator	2010-02-28	2011-02-28	2012-02-29
Income statement
Sales	¥ 14 B	¥ 26 B	¥ 26 B
Cost of Sales	¥ 10 B	¥ 23 B	¥ 23 B
Gross profit	¥ 3 B	¥ 3 B	¥ 2 B
Other income	¥ 265 M	¥ 470 M	¥ 130 M
SG&A	¥ 15 B	¥ 17 B	¥ 17 B
Other expenses	¥ 791 M	¥ 689 M	¥ 1 B
Net income	¥ -286 M	¥ 334 M	¥ -203 M
Operating income	¥ 237 M	¥ 553 M	¥ 758 M
Ordinary Income	¥ 341 M	¥ 658 M	¥ 832 M
EBITDA	¥ 591 M	¥ 1 B	¥ 786 M
Income before income taxes	¥ -417 M	¥ 640 M	¥ -202 M
Depreciation	¥ 1 B	¥ 985 M	¥ 1 B
R&D expenses	-	-	-
Income taxes	¥ -130 M	¥ 305 M	-
Indicator	2010-02-28	2011-02-28	2012-02-29
Cash flow statement
Operating CF	-	-	-
Investment CF	-	-	-
Financial CF	-	-	-
Foreign Exchange Effects	-	-	-
Net Change in Cash	-	-	-
Free CF	-	-	-
Capital expenditures	-	-	-
Cash dividends paid	-	-	-
Repayment loans	-	-	-
Indicator	2010-02-28	2011-02-28	2012-02-29
Shareowners' equity
Issuance of new shares	-	-	-
Dividends from surplus	¥ -129 M	¥ -90 M	¥ -98 M
Net income	¥ -286 M	¥ 334 M	¥ -203 M
Purchase of treasury stock	¥ -24 M	-	-
Other Change in Stockholders Equity	¥ -2 M	¥ -1 M	-
Other Change in Net Assets	¥ -2 M	¥ -4 M	¥ 6 M
Net Change in Net Assets	¥ -443 M	¥ 239 M	¥ -295 M

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Related Information: Three F (Annual )

Statement Type

Annual : Three F

First quarter : Three F

Second quarter : Three F

Third quarter : Three F

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Outline : Three F

Statement : Three F

Rating : Three F

Indicator : Three F

Download : Three F

Industry Comparison Ranking

Retail Trade - EDIUNET Industry Rankings

Retail Trade - EDIUNET Credit Rating

Retail Trade - EDIUNET Industry Avg

Comparison with a neighboring company

Kanagawa - EDIUNET Prefectures

Kanagawa横浜市 - EDIUNET Prefectures

Related company's newest statement

Date	Company	Credit Rating	Date
1/28	CAWACHI	A	2013-12-15 (Q3)
1/28	ハチバン	A	2013-12-20 (Q3)
1/15	SALA	AA→A	2013-11-30
1/15	CAN DO	BB→BBB	2013-11-30
1/15	BIC CAMERA	CCC→BBB	2013-11-30 (Q1)
1/15	Shimachu	AA	2013-11-30 (Q1)
1/15	COSMOS Pharmaceutical	AAA→AA	2013-11-30 (Q2)
1/15	AEON	BBB	2013-11-30 (Q3)
1/15	LIFE	-→AAA	2013-11-30 (Q3)
1/15	The Maruetsu	BBB→A	2013-11-30 (Q3)

EDIUNET Investment News (Retail Trade)

1/28 Retail Trade (CAWACHI:A etc...

1/15 Retail Trade (SALA:AA→A etc...

1/10 Retail Trade (ファーストリテ..

1/9 Retail Trade (The Daiei:C et..

1/7 Retail Trade (CREATE SD HOLD..

1/6 Retail Trade (あみやき亭:AA ..

12/27 Retail Trade (HIMARAYA:CCC→C..

12/26 Retail Trade (J.FRONT RETAIL..

12/25 Retail Trade (PARCO:A etc.2 ..

12/24 Retail Trade (ライトオン:B→C..

Company Information

Ticker	Market	Industry	Month	report	Rating
Three F	7544	TSE 2st	Retail Trade	2	Annual	CCC

Related Company

CHRONICLE (Sales ¥ 2 B)

BiznetCo. (Sales ¥ 14 B)

ミネルヴァ・ホールディングス (Sales ¥ 5 B)

SHOKUBUN (Sales ¥ 9 B)

Applied (Sales ¥ 23 B)

SUZUTAN (Sales ¥ 14 B)

NICE CLAUP (Sales ¥ 9 B)

SADAMATSU Comoany (Sales ¥ 7 B)

Three F (Sales ¥ 14 B)

Stream (Sales ¥ 22 B)

SAGAMI (Sales ¥ 23 B)

CIMA　 (Sales ¥ 8 B)

関連する株式投資情報

EDIUNET Caution

*Financial data might be different from the actual one. Please confirm the original, and read Caution.

*This site has obtained the information from the FSA's EDINET, Tokyo Stock Exchange's TDnet and Pay statistical data services, Fukuoka stock Exchange's Stock market capitalization, Center for Spatial Information Science's CSV Geocoding Service. The copyright of the information belongs to each corporation etc. .