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Credit Rating (Bankruptcy Risk): HANNO GOLF CLUB (Annual ) Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: HANNO GOLF CLUB (Annual ) (Non-Consolidated )

Special note

Net sales has dropped 4 consecutive terms. The business have high risk.

The change of Net income is going too far. The management situation is unstable.

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

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -54 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 587 M) is first term Sales (¥ 607 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 40 M) is first term Gross Income (¥ 43 M) 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 (¥ 9 M) is Sales first term ratio (¥ -19 M) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -87 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 607 M) is first term Sales (¥ 613 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -87 M) is first term Net Income (¥ 17 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-14.37％) is first term Net Profit Margin (2.85％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -25 M) & Financial Cash Flow (¥ -13 M) is a minus, Operating Cash Flow (¥ 14 M) is a plus,

Overinvestment Risk (*Investment Cash Flow confirmed content)
Net Income (¥ -87 M) is a minus, the cashflow of Operating Cash Flow (¥ 14 M) is smaller than Investment Cash Flow (¥ -25 M) , there is a possibility of the overinvestment.

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

Management Risk (*Sales is decrease )
Sales (¥ 613 M) is first term Sales (¥ 670 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 42 M) is first term Gross Income (¥ 45 M) 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 (¥ -7 M) is Sales first term ratio (¥ -56 M) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Current Profit is minus or 0 )
Current Profit (¥ -8 M) is minus or 0, so , there is a possibility that the management situation is severe.