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

Financial Timeline

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

Special note

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

Operating cash flow minus 5 consecutive terms. The business have very high risk.

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

[Date: 2013-08-31]  Danger : Warning : Caution : Good

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -157 M) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -30 M) & Operating Cash Flow (¥ -4 M) is minus or 0, so , there is a possibility that the management situation is very severe.

Management Risk (*Sales is decrease )
Sales (¥ 334 M) is first term Sales (¥ 339 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -30 M) is first term Net Income (¥ -29 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-9.06％) is first term Net Profit Margin (-8.79％) 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 (¥ 334 M) is first term Sales (¥ 339 M) less Net Income (¥ -30 M) is first term Net Income (¥ -29 M) less, however Operating Cash Flow (¥ -4 M) is compensated for Investment Cash Flow (¥ 9 M) etc. , there is a possibility that the financing is severe.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -4 M) is minus, Investment Cash Flow (¥ 9 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 (¥ -50 K) is Sales first term ratio (¥ -4 M) more , there is a possibility that the non-performing asset was increased.

[Date: 2012-08-31]  Danger : Warning : Caution : Good

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -127 M) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -29 M) & Operating Cash Flow (¥ -19 M) is minus or 0, so , there is a possibility that the management situation is very severe.

Management Risk (*Gross Income is decrease )
Gross Income (¥ 256 M) is first term Gross Income (¥ 265 M) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -19 M) is a minus, Financial Cash Flow (¥ 1 M) is a plus. Because sale is inactive, it may depend for financing on loan from banks, capital increase, etc.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 339 M) is first term (¥ 333 M) more, however Operating Cash Flow (¥ -19 M) is first term (¥ -14 M) less , there is a possibility that the financing has deteriorated very much.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -19 M) and Investment Cash Flow (¥ -2 M) is minus, so , there is a possibility of the overinvestment.

[Date: 2011-08-31]  Danger : Warning : Caution : Good

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -97 M) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -53 M) & Operating Cash Flow (¥ -14 M) is minus or 0, so , there is a possibility that the management situation is very severe.

Management Risk (*Sales is decrease )
Sales (¥ 333 M) is first term Sales (¥ 348 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -53 M) is first term Net Income (¥ -51 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-15.93％) is first term Net Profit Margin (-14.82％) 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 (¥ 333 M) is first term Sales (¥ 348 M) less Net Income (¥ -53 M) is first term Net Income (¥ -51 M) less, however Operating Cash Flow (¥ -14 M) is compensated for Investment Cash Flow (¥ 31 M) etc. , there is a possibility that the financing is severe.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -14 M) is minus, Investment Cash Flow (¥ 31 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 (¥ -619 K) is Sales first term ratio (¥ -15 M) more , there is a possibility that the non-performing asset was increased.

[Date: 2010-08-31]  Danger : Warning : Caution : Good

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -46 M) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -51 M) & Operating Cash Flow (¥ -38 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 (¥ -51 M) is first term Net Income (¥ -51 M) 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 (¥ -51 M) is first term Net Income (¥ -51 M) less, however Operating Cash Flow (¥ -38 M) is compensated for Investment Cash Flow (¥ 30 M) etc. , there is a possibility that the financing is severe.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 348 M) is first term (¥ 346 M) more, however Operating Cash Flow (¥ -38 M) is first term (¥ -17 M) less , there is a possibility that the financing has deteriorated very much.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -38 M) is minus, Investment Cash Flow (¥ 30 M) is plus. Because the main occupation was dull, stock property may have been sold off.

[Date: 2009-08-31]  Danger : Warning : Caution : Good

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -51 M) & Operating Cash Flow (¥ -17 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 (¥ -17 M) is minus, Investment Cash Flow (¥ 8 M) is plus. Because the main occupation was dull, stock property may have been sold off.