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Credit Rating (Bankruptcy Risk): L'attrait (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: L'attrait (Annual ) (Consolidated )

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

Stated Capital less
Stated Capital (¥ 250 M) is first term Stated Capital (¥ 319 M) less , there is a possibility that the management situation is very severe.

Financing Risk (*Interest-bearing Debt more)
Sales first term ratio (¥ -1 B) & Operating Cash Flow (¥ -68 M) is a minus, Interest-bearing Debt (¥ 2 B) is first term Interest-bearing Debt (¥ 2 B) more , there is a possibility that the financing is very severe.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Operating Cash Flow (¥ -68 M) and Investment Cash Flow (¥ -8 M) is minus, Net Income (¥ 62 M) is plus. Because it is unnatural that profits have come out in this situation, the possibility of holding the non-performing asset is very high.

Management Risk (*Sales is decrease )
Sales (¥ 1 B) is first term Sales (¥ 3 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 904 M) is first term Gross Income (¥ 2 B) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -68 M) is a minus, Financial Cash Flow (¥ 106 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 (¥ 117 M) is Sales first term ratio (¥ -1 B) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -91 M) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -62 M) is minus or 0, so , there is a possibility that the management situation is severe.

Credit Rating (Bankruptcy Risk): L'attrait (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: L'attrait (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

Stated Capital less
Stated Capital (¥ 250 M) is first term Stated Capital (¥ 319 M) less , there is a possibility that the management situation is very severe.

Management Risk (*Sales is decrease )
Sales (¥ 1 B) is first term Sales (¥ 3 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 849 M) is first term Gross Income (¥ 2 B) less , there is a possibility that the management situation has stagnated and deteriorated

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 146 M) is Sales first term ratio (¥ -1 B) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -31 M) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -3 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 3 B) 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 (¥ 2 B) is first term Gross Income (¥ 5 B) less , there is a possibility that the management situation has stagnated and deteriorated

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ -1 B) is Sales first term ratio (¥ -2 B) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -28 M) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income & Sales is sharp decrease )
As compared with the first term of Sales (¥ 5 B) , Sales (¥ 8 B) is less than 80%, and As compared with the first term of Net Income (¥ 11 M) , Net Income (¥ -341 M) is less than 10%, , there is a possibility that the management situation has deteriorated very much.

Management Risk (*Sales is decrease )
Sales (¥ 5 B) is first term Sales (¥ 8 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -341 M) is first term Net Income (¥ 11 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-6.28％) is first term Net Profit Margin (0.14％) less , there is a possibility that the profitability has deteriorated.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ -1 B) is Sales first term ratio (¥ -2 B) more , there is a possibility that the non-performing asset was increased.

[Date: 2010-03-31]

*Financial Statement Risk was not found.

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

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

Dividend Risk
Under the situation of Net Income (¥ -1 B) & Operating Cash Flow (¥ 1 B), Dividend (¥ -24 M) is paid.

Non-performing asset Risk
Net Income (¥ -1 B) is a minus, Other Current Assets (¥ 5 B) - more than 50% of Total Assets (¥ 8 B) is occupied , there is a possibility of holding the non-performing asset.