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Credit Rating (Bankruptcy Risk): ＡＣＫグループ (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: ＡＣＫグループ (Annual ) (Consolidated )

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

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -456 M) & Financial Cash Flow (¥ -885 M) is a minus, Operating Cash Flow (¥ 1 B) is a plus,

Dividend
Under the situation of Net Income (¥ 524 M) & Operating Cash Flow (¥ 1 B) , Dividend (¥ -38 M) is paid.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 32 B) is first term (¥ 31 B) more, however Operating Cash Flow (¥ 1 B) is first term (¥ 2 B) less , there is a possibility that the financing has deteriorated very much.

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

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

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -320 M) & Financial Cash Flow (¥ -1 B) is a minus, Operating Cash Flow (¥ 2 B) is a plus,

Dividend
Under the situation of Net Income (¥ 227 M) & Operating Cash Flow (¥ 2 B) , Dividend (¥ -38 M) is paid.

[Date: 2011-09-30]  Danger : Warning : Caution : Good

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -942 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 28 B) is first term Sales (¥ 31 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -942 M) is first term Net Income (¥ 150 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-3.27％) is first term Net Profit Margin (0.48％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -263 M) & Financial Cash Flow (¥ -51 M) is a minus, Operating Cash Flow (¥ 278 M) is a plus,

Dividend Risk
Under the situation of Net Income (¥ -942 M) & Operating Cash Flow (¥ 278 M), Dividend (¥ -41 M) is paid.

Financing Risk (*Interest-bearing Debt more)
Sales first term ratio (¥ -2 B) & Operating Cash Flow first term ratio (¥ -919 M) is a minus, Interest-bearing Debt (¥ 3 B) is first term Interest-bearing Debt (¥ 3 B) more , there is a possibility that the financing has deteriorated very much.

Non-performing asset Risk
Net Income (¥ -942 M) is a minus, Other Current Assets (¥ 11 B) - more than 50% of Total Assets (¥ 17 B) is occupied , there is a possibility of holding the non-performing asset.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 131 M) is Sales first term ratio (¥ -2 B) more , there is a possibility that the non-performing asset was increased.

[Date: 2010-09-30]  Danger : Warning : Caution : Good

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -174 M) & Financial Cash Flow (¥ -1 B) is a minus, Operating Cash Flow (¥ 1 B) is a plus,

Dividend
Under the situation of Net Income (¥ 150 M) & Operating Cash Flow (¥ 1 B) , Dividend (¥ -41 M) is paid.

[Date: 2009-09-30]  Danger : Warning : Caution : Good

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Operating Cash Flow (¥ -1 B) and Investment Cash Flow (¥ -531 M) is minus, Net Income (¥ 136 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.

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -1 B) is a minus, Financial Cash Flow (¥ 3 B) is a plus. Because sale is inactive, it may depend for financing on loan from banks, capital increase, etc.

Dividend Risk
Under the situation of Net Income (¥ 136 M) & Operating Cash Flow (¥ -1 B), Dividend (¥ -41 M) is paid.

Non-performing asset Risk
Operating Cash Flow (¥ -1 B) is a minus, Other Current Assets (¥ 11 B) - more than 50% of Total Assets (¥ 19 B) is occupied , there is a possibility of holding the non-performing asset.

Credit Rating (Bankruptcy Risk): ＡＣＫグループ (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: ＡＣＫグループ (Annual ) (Non-Consolidated )

Special note

Net Assets have increased 5consecutive terms. The fiscal base is getting better.

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

Management Risk (*Net Income is decrease )
Net Income (¥ 103 M) is first term Net Income (¥ 152 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (16.73％) is first term Net Profit Margin (24.71％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ 103 M) & Operating Cash Flow (-) , Dividend (¥ -38 M) is paid.

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

Management Risk (*Sales is decrease )
Sales (¥ 615 M) is first term Sales (¥ 754 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ 152 M) is first term Net Income (¥ 247 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (24.71％) is first term Net Profit Margin (32.75％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ 152 M) & Operating Cash Flow (-) , Dividend (¥ -38 M) is paid.

[Date: 2011-09-30]  Danger : Warning : Caution : Good

Dividend
Under the situation of Net Income (¥ 247 M) & Operating Cash Flow (-) , Dividend (¥ -41 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 2 B) is Sales first term ratio (¥ 47 K) more , there is a possibility that the non-performing asset was increased.

[Date: 2010-09-30]  Danger : Warning : Caution : Good

Management Risk (*Net Income is decrease )
Net Income (¥ 150 M) is first term Net Income (¥ 217 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (19.98％) is first term Net Profit Margin (32.77％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ 150 M) & Operating Cash Flow (-) , Dividend (¥ -41 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 455 M) is Sales first term ratio (¥ 90 M) more , there is a possibility that the non-performing asset was increased.

[Date: 2009-09-30]  Danger : Warning : Caution : Good

Dividend
Under the situation of Net Income (¥ 217 M) & Operating Cash Flow (-) , Dividend (¥ -41 M) is paid.