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

Financial Timeline

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

Special note

Cash(¥ 595 M) is more than the total liabilities(¥ 20 M). It is a very steady fiscal base!

[Date: 2010-03-31]  Danger : Warning : Caution : Good

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -175 M) & Operating Cash Flow (¥ -153 M) is minus or 0, so , there is a possibility that the management situation is very severe.

Management Risk (*Net Income is decrease )
Net Income (¥ -175 M) is first term Net Income (-) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Risk (*Operating Cash Flow is minus or 0 ＆Net Income is decrease )
Net Income (¥ -175 M) is first term Net Income (-) less, however Operating Cash Flow (¥ -153 M) is compensated for Investment Cash Flow (¥ 34 M) etc. , there is a possibility that the financing is severe.

Dividend Risk
Under the situation of Net Income (¥ -175 M) & Operating Cash Flow (¥ -153 M), Dividend (¥ -7 M) is paid.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -153 M) is minus, Investment Cash Flow (¥ 34 M) is plus. Because the main occupation was dull, stock property may have been sold off.

[Date: 2009-03-31]  Danger : Warning : Caution : Good

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

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

Financial Timeline

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

Special note

Net income is minus 5 consecutive terms. The business have very high risk.

The change of Operating cash flow is going too far. The management situation is unstable.

Net Assets have dropped 5 consecutive terms. The fiscal base is getting worse.

Cash(¥ 372 M) is more than the total liabilities(¥ 7 M). It is a very steady fiscal base!

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

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -85 M) & Operating Cash Flow (¥ -30 M) is minus or 0, so , there is a possibility that the management situation is very severe.

Management Risk (*Sales is decrease )
Sales (¥ 51 M) is first term Sales (¥ 102 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 136 M) is first term Gross Income (¥ 182 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-165.58％) is first term Net Profit Margin (-86.47％) less , there is a possibility that the profitability has deteriorated.

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -30 M) is a minus, Financial Cash Flow (¥ 67 M) is a plus. Because sale is inactive, it may depend for financing on loan from banks, capital increase, etc.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ -7 M) is Sales first term ratio (¥ -51 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 (¥ 175 M) is Net Income (¥ -85 M) Operating Cash Flow (¥ -30 M) is a minus, Sales (¥ 51 M) more , there is a possibility of holding the non-performing asset.

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

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -89 M) & Operating Cash Flow (¥ -150 M) is minus or 0, so , there is a possibility that the management situation is very severe.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -150 M) is minus, Investment Cash Flow (¥ 14 M) is plus. Because the main occupation was dull, stock property may have been sold off.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets (¥ 183 M) is Net Income (¥ -89 M) Operating Cash Flow (¥ -150 M) is a minus, Sales (¥ 102 M) more , there is a possibility of holding the non-performing asset.

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

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -120 M) & Operating Cash Flow (¥ -201 M) is minus or 0, so , there is a possibility that the management situation is very severe.

Management Risk (*Sales is decrease )
Sales (¥ 64 M) is first term Sales (¥ 78 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -120 M) is first term Net Income (¥ -93 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-184.97％) is first term Net Profit Margin (-119.66％) less , there is a possibility that the profitability has deteriorated.

Financing Risk (*Operating Cash Flow is minus or 0 ＆Sales & Net Income is decrease )
Sales (¥ 64 M) is first term Sales (¥ 78 M) less Net Income (¥ -120 M) is first term Net Income (¥ -93 M) less, however Operating Cash Flow (¥ -201 M) is compensated for Investment Cash Flow (¥ 294 M) etc. , there is a possibility that the financing is severe.

Dividend Risk
Under the situation of Net Income (¥ -120 M) & Operating Cash Flow (¥ -201 M), Dividend (¥ -7 M) is paid.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -201 M) is minus, Investment Cash Flow (¥ 294 M) is plus. Because the main occupation was dull, stock property may have been sold off.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 115 M) is Sales first term ratio (¥ -13 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 (¥ 161 M) is Net Income (¥ -120 M) Operating Cash Flow (¥ -201 M) is a minus, Sales (¥ 64 M) more , there is a possibility of holding the non-performing asset.

[Date: 2010-03-31]  Danger : Warning : Caution : Good

Management Risk (*Net Income & Sales is sharp decrease )
As compared with the first term of Sales (¥ 78 M) , Sales (¥ 108 M) is less than 80%, and As compared with the first term of Net Income (¥ -257 M) , Net Income (¥ -93 M) is less than 10%, , there is a possibility that the management situation has deteriorated very much.

Management Risk (*Sales is decrease )
Sales (¥ 78 M) is first term Sales (¥ 108 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 178 M) is first term Gross Income (¥ 185 M) less , there is a possibility that the management situation has stagnated and deteriorated

Dividend
Under the situation of Net Income (¥ -93 M) & Operating Cash Flow (-) , Dividend (¥ -7 M) is paid.

[Date: 2009-03-31]  Danger : Warning : Caution : Good

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -257 M) & Operating Cash Flow (¥ -66 M) is minus or 0, so , there is a possibility that the management situation is very severe.

Dividend Risk
Under the situation of Net Income (¥ -257 M) & Operating Cash Flow (¥ -66 M), Dividend (¥ -16 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets (¥ 129 M) is Net Income (¥ -257 M) Operating Cash Flow (¥ -66 M) is a minus, Sales (¥ 108 M) more , there is a possibility of holding the non-performing asset.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -66 M) and Investment Cash Flow (¥ -10 M) is minus, so , there is a possibility of the overinvestment.