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Credit Rating Analysis: YUTAKA SHOJI (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): YUTAKA SHOJI (Annual ) Consolidated | Non-Consolidated

Date Credit Rating Comment Sales Current Profit Net Income
2013-03-31  C  Credit is extremely vulnerable. The lowest rating. ¥ 4 B
-9.04%
¥ 111 M
-68.64%
¥ -147 M
-156.75%

Financial Timeline

Date  2012-12-31 
(Third quarter )
 2013-03-31 
(Annual )
 2013-06-30 
(First quarter )
 2013-09-30 
(Second quarter )
Credit Rating CCCBBC
Total Assets
¥ 35 B
¥ 37 B
¥ 38 B
¥ 38 B
Net Assets
¥ 9 B
¥ 9 B
¥ 9 B
¥ 9 B

Financial Statement Risk Analysis: YUTAKA SHOJI (Annual ) (Consolidated )

Special note
The change of Net income is going too far. The management situation is unstable.
The change of Operating cash flow is going too far. The management situation is unstable.
[Date: 2013-03-31]  Danger : Warning : Caution : Good
Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Net Income (¥ -147 M) is a minus, Other Current Assets (¥ 24 B) - more than 66% of Total Assets (¥ 37 B) is occupied , the possibility of holding the non-performing asset is very high.
Management Risk (*Net Income is minus or 0 )
Net Income (¥ -147 M) is minus or 0, so , there is a possibility that the management situation is severe.
Management Risk (*Sales is decrease )
Sales (¥ 4 B) is first term Sales (¥ 4 B) less , there is a possibility that the management situation has stagnated and deteriorated
Management Risk (*Net Income is decrease )
Net Income (¥ -147 M) is first term Net Income (¥ 259 M) less , there is a possibility that the management situation has stagnated and deteriorated
Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-3.31%) is first term Net Profit Margin (5.31%) less , there is a possibility that the profitability has deteriorated.
Dividend Risk
Under the situation of Net Income (¥ -147 M) & Operating Cash Flow (¥ 327 M), Dividend (¥ -41 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 (¥ -440 M) more , there is a possibility that the non-performing asset was increased.
Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets (¥ 24 B) is Net Income (¥ -147 M) is a minus, Sales (¥ 4 B) more , there is a possibility of holding the non-performing asset.
[Date: 2012-03-31]  Danger : Warning : Caution : Good
Management Risk (*Gross Income is decrease )
Gross Income (¥ 4 B) is first term Gross Income (¥ 4 B) less , there is a possibility that the management situation has stagnated and deteriorated
Dividend
Under the situation of Net Income (¥ 259 M) & Operating Cash Flow (¥ 2 M) , Dividend (¥ -41 M) is paid.
Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 4 B) is first term (¥ 4 B) more, however Operating Cash Flow (¥ 2 M) is first term (¥ 1 B) less , there is a possibility that the financing has deteriorated very much.
[Date: 2011-03-31]  Danger : Warning : Caution : Good
Management Risk (*Net Income is minus or 0 )
Net Income (¥ -974 M) is minus or 0, so , there is a possibility that the management situation is severe.
Management Risk (*Net Income is decrease )
Net Income (¥ -974 M) is first term Net Income (¥ -270 K) less , there is a possibility that the management situation has stagnated and deteriorated
Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-22.25%) is first term Net Profit Margin (-5.77%) less , there is a possibility that the profitability has deteriorated.
Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -73 M) & Financial Cash Flow (¥ -47 M) is a minus, Operating Cash Flow (¥ 1 B) is a plus,
Dividend Risk
Under the situation of Net Income (¥ -974 M) & Operating Cash Flow (¥ 1 B), Dividend (¥ -61 M) is paid.
Non-performing asset Risk
Net Income (¥ -974 M) is a minus, Other Current Assets (¥ 23 B) - more than 50% of Total Assets (¥ 35 B) is occupied , there is a possibility of holding the non-performing asset.
Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 23 B) is Sales first term ratio (¥ 4 B) more , there is a possibility that the non-performing asset was increased.
Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets (¥ 23 B) is Net Income (¥ -974 M) is a minus, Sales (¥ 4 B) more , there is a possibility of holding the non-performing asset.
[Date: 2010-03-31]  Danger : Warning : Caution : Good
Stated Capital less
As compared with the first term of Stated Capital (¥ 1 B), Stated Capital (¥ 1 M) is less than 10%, , there is a possibility that the management situation is extremely severe.
Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Net Income (¥ -270 K) is a minus, Other Current Assets (¥ 33 M) - more than 66% of Total Assets (¥ 45 M) is occupied , the possibility of holding the non-performing asset is very high.
Management Risk (*Net Income is minus or 0 )
Net Income (¥ -270 K) is minus or 0, so , there is a possibility that the management situation is severe.
Management Risk (*Sales is decrease )
Sales (¥ 4 M) is first term Sales (¥ 5 B) less , there is a possibility that the management situation has stagnated and deteriorated
Management Risk (*Gross Income is decrease )
Gross Income (¥ 5 M) is first term Gross Income (¥ 5 B) less , there is a possibility that the management situation has stagnated and deteriorated
Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-5.77%) is first term Net Profit Margin (-5.13%) less , there is a possibility that the profitability has deteriorated.
Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -75 K) & Financial Cash Flow (¥ -928 K) is a minus, Operating Cash Flow (¥ 1 M) is a plus,
Dividend Risk
Under the situation of Net Income (¥ -270 K) & Operating Cash Flow (¥ 1 M), Dividend (¥ -62 K) is paid.
Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets (¥ 33 M) is Net Income (¥ -270 K) is a minus, Sales (¥ 4 M) more , there is a possibility of holding the non-performing asset.
[Date: 2009-03-31]  Danger : Warning : Caution : Good
Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -260 M) & Operating Cash Flow (¥ -1 B) is minus or 0, so , there is a possibility that the management situation is very severe.
Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Net Income (¥ -260 M) Operating Cash Flow (¥ -1 B) is a minus, Other Current Assets (¥ 25 B) - more than 66% of Total Assets (¥ 35 B) is occupied , the possibility of holding the non-performing asset is very high.
Dividend Risk
Under the situation of Net Income (¥ -260 M) & Operating Cash Flow (¥ -1 B), Dividend (¥ -85 M) is paid.
Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets (¥ 25 B) is Net Income (¥ -260 M) Operating Cash Flow (¥ -1 B) is a minus, Sales (¥ 5 B) more , there is a possibility of holding the non-performing asset.
Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -1 B) and Investment Cash Flow (¥ -325 M) is minus, so , there is a possibility of the overinvestment.

Ticker Market Industry Month report Rating
@ YUTAKA SHOJI 8747 OSE JASDAQ Banks 3 Annual C

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