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

Financial Timeline

Financial Statement Risk Analysis: Favorina Holdings (Annual ) (Consolidated )

Special note

Net income has dropped 3 consecutive terms. The business have high risk.

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

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

Net Assets have dropped 3 consecutive terms. The fiscal base is getting worse.

Operating cash flow has dropped 3 consecutive terms. The business have very high risk.

Cash(¥ 710 M) is more than the total liabilities(¥ 401 M). It is a very steady fiscal base!

[Date: 2013-09-30]  Danger : Warning : Caution : Good

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -261 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(¥ -411 M) & Operating Cash Flow (¥ -344 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 (¥ -411 M) is first term Net Income (¥ -82 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-22.32％) is first term Net Profit Margin (-11.22％) less , there is a possibility that the profitability has deteriorated.

Financing Risk (*Operating Cash Flow is minus or 0 ＆Net Income is decrease )
Net Income (¥ -411 M) is first term Net Income (¥ -82 M) less, however Operating Cash Flow (¥ -344 M) is compensated for Investment Cash Flow (¥ 160 M) etc. , there is a possibility that the financing is severe.

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -344 M) is a minus, Financial Cash Flow (¥ 270 M) is a plus. Because sale is inactive, it may depend for financing on loan from banks, capital increase, etc.

Financing Risk (*Interest-bearing Debt more)
Operating Cash Flow (¥ -344 M) is a minus, Interest-bearing Debt (¥ 273 M) is first term Interest-bearing Debt (¥ 246 M) more , there is a possibility that the financing has deteriorated very much.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 1 B) is first term (¥ 731 M) more, however Operating Cash Flow (¥ -344 M) is first term (¥ -54 M) less , there is a possibility that the financing has deteriorated very much.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -344 M) is minus, Investment Cash Flow (¥ 160 M) is plus. Because the main occupation was dull, stock property may have been sold off.

[Date: 2012-09-30]  Danger : Warning : Caution : Good

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -82 M) & Operating Cash Flow (¥ -54 M) is minus or 0, so , 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 (¥ -54 M) is a minus, Interest-bearing Debt (¥ 246 M) is first term Interest-bearing Debt (-) more , there is a possibility that the financing is very severe.

Management Risk (*Sales is decrease )
Sales (¥ 731 M) is first term Sales (¥ 2 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -82 M) is first term Net Income (¥ 304 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-11.22％) is first term Net Profit Margin (11.18％) less , there is a possibility that the profitability has deteriorated.

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -54 M) is a minus, Financial Cash Flow (¥ 138 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 (¥ 312 M) is Sales first term ratio (¥ -1 B) more , there is a possibility that the non-performing asset was increased.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -54 M) and Investment Cash Flow (¥ -300 M) is minus, so , there is a possibility of the overinvestment.

[Date: 2009-03-31]

*Financial Statement Risk was not found.

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

Financial Timeline

Financial Statement Risk Analysis: Favorina Holdings (Annual ) (Non-Consolidated )

Special note

Cash(¥ 420 M) is more than the total liabilities(¥ 108 M). It is a very steady fiscal base!

[Date: 2013-09-30]  Danger : Warning : Caution : Good

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -133 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 (¥ 85 M) , Sales (¥ 363 M) is less than 80%, and As compared with the first term of Net Income (¥ -55 M) , Net Income (¥ -310 M) is less than 10%, , there is a possibility that the management situation has deteriorated very much.

Management Risk (*Sales is decrease )
Sales (¥ 85 M) is first term Sales (¥ 363 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -310 M) is first term Net Income (¥ -55 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-364.71％) is first term Net Profit Margin (-15.15％) 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 (¥ -60 M) is Sales first term ratio (¥ -278 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 (¥ 100 M) is Net Income (¥ -310 M) is a minus, Sales (¥ 85 M) more , there is a possibility of holding the non-performing asset.

[Date: 2012-09-30]  Danger : Warning : Caution : Good

Management Risk (*Net Income & Sales is sharp decrease )
As compared with the first term of Sales (¥ 363 M) , Sales (¥ 1 B) is less than 80%, and As compared with the first term of Net Income (¥ -260 M) , Net Income (¥ -55 M) is less than 10%, , there is a possibility that the management situation has deteriorated very much.

Management Risk (*Sales is decrease )
Sales (¥ 363 M) is first term Sales (¥ 1 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 79 M) is first term Gross Income (¥ 293 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 (¥ -82 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 (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -260 M) & Operating Cash Flow (¥ -181 M) is minus or 0, so , there is a possibility that the management situation is very severe.

Financing Risk (*Interest-bearing Debt more)
Sales first term ratio (¥ -489 M) & Operating Cash Flow (¥ -181 M) is a minus, Interest-bearing Debt (¥ 107 M) is first term Interest-bearing Debt (¥ 39 M) more , there is a possibility that the financing is very severe.

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

Management Risk (*Net Income is decrease )
Net Income (¥ -260 M) is first term Net Income (¥ -85 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-18.31％) is first term Net Profit Margin (-4.49％) less , there is a possibility that the profitability has deteriorated.

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -181 M) is a minus, Financial Cash Flow (¥ 66 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 (¥ -32 M) is Sales first term ratio (¥ -489 M) more , there is a possibility that the non-performing asset was increased.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -181 M) and Investment Cash Flow (¥ -90 M) is minus, so , there is a possibility of the overinvestment.

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

Management Risk (*Net Income & Sales is sharp decrease )
As compared with the first term of Sales (¥ 1 B) , Sales (¥ 2 B) is less than 80%, and As compared with the first term of Net Income (¥ 131 M) , Net Income (¥ -85 M) is less than 10%, , there is a possibility that the management situation has deteriorated very much.

Management Risk (*Sales is decrease )
Sales (¥ 1 B) is first term Sales (¥ 2 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -85 M) is first term Net Income (¥ 131 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-4.49％) is first term Net Profit Margin (5.30％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -80 M) & Financial Cash Flow (¥ -24 M) is a minus, Operating Cash Flow (¥ 37 M) is a plus,

Dividend Risk
Under the situation of Net Income (¥ -85 M) & Operating Cash Flow (¥ 37 M), Dividend (¥ -9 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ -101 M) is Sales first term ratio (¥ -579 M) more , there is a possibility that the non-performing asset was increased.

Overinvestment Risk (*Investment Cash Flow confirmed content)
Net Income (¥ -85 M) is a minus, the cashflow of Operating Cash Flow (¥ 37 M) is smaller than Investment Cash Flow (¥ -80 M) , there is a possibility of the overinvestment.

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

Management Risk (*Net Income is decrease )
Net Income (¥ 131 M) is first term Net Income (¥ 741 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (5.30％) is first term Net Profit Margin (38.29％) less , there is a possibility that the profitability has deteriorated.

[Date: 2009-03-31]

*Financial Statement Risk was not found.