Free equity investment tool of Japanese companies

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

Financial Timeline

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

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

Stated Capital less
As compared with the first term of Stated Capital (¥ 18 B), Stated Capital (-) is less than 10%, , there is a possibility that the management situation is extremely severe.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -45 B) & Financial Cash Flow (¥ -23 B) is a minus, Operating Cash Flow (¥ 52 B) is a plus,

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -5 B) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Financing Risk (*Issuance of new shares)
Financial Cash Flow (¥ -53 B) is a minus, Issuance of new shares (¥ 49 M) is plus. Because a possibility of having appropriated the capital-increase fund for repayment of borrowed money is high , there is a possibility that the financing is extremely severe.

Management Risk (*Sales is decrease )
Sales (¥ 83 B) is first term Sales (¥ 94 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 49 B) is first term Gross Income (¥ 61 B) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -3 B) & Financial Cash Flow (¥ -53 B) is a minus, Operating Cash Flow (¥ 14 B) is a plus,

Dividend
Under the situation of Net Income (¥ 4 B) & Operating Cash Flow (¥ 14 B) , Dividend (¥ -3 B) 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 (¥ -11 B) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -5 B) 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 (¥ -9 B) is minus or 0, so , there is a possibility that the management situation is severe.

Dividend Risk
Under the situation of Net Income (¥ -9 B) & Operating Cash Flow (¥ 19 B), Dividend (¥ -3 B) is paid.

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

Financial Timeline

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

Special note

Net Assets have increased 4consecutive terms. The fiscal base is getting better.

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

Financing Risk (*Issuance of new shares)
Financial Cash Flow (¥ -27 B) is a minus, Issuance of new shares (¥ 41 M) is plus. Because a possibility of having appropriated the capital-increase fund for repayment of borrowed money is high , there is a possibility that the financing is extremely severe.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -34 B) & Financial Cash Flow (¥ -27 B) is a minus, Operating Cash Flow (¥ 57 B) is a plus,

Dividend
Under the situation of Net Income (¥ 15 B) & Operating Cash Flow (¥ 57 B) , Dividend (¥ -2 B) is paid.

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

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -18 B) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 70 B) is first term Sales (¥ 77 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -18 B) is first term Net Income (¥ 10 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-25.71％) is first term Net Profit Margin (13.00％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ -18 B) & Operating Cash Flow (-) , Dividend (¥ -5 B) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 57 B) is Sales first term ratio (¥ -6 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 (¥ 77 B) is Net Income (¥ -18 B) is a minus, Sales (¥ 70 B) more , there is a possibility of holding the non-performing asset.

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

Management Risk (*Sales is decrease )
Sales (¥ 77 B) is first term Sales (¥ 78 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 45 B) is first term Gross Income (¥ 50 B) less , there is a possibility that the management situation has stagnated and deteriorated

Dividend
Under the situation of Net Income (¥ 10 B) & Operating Cash Flow (-) , Dividend (¥ -3 B) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 6 B) is Sales first term ratio (¥ -1 B) more , there is a possibility that the non-performing asset was increased.

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

Dividend
Under the situation of Net Income (¥ 7 B) & Operating Cash Flow (-) , Dividend (¥ -3 B) is paid.