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Credit Rating (Bankruptcy Risk): 日本マニュファクチャリングサービス (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: 日本マニュファクチャリングサービス (Annual ) (Consolidated )

Special note

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

[Date: 2013-03-31]  Danger : Warning : Caution : Good

Management Risk (*Net Income is decrease )
Net Income (¥ 235 M) is first term Net Income (¥ 1 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (0.60％) is first term Net Profit Margin (4.26％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -222 M) & Financial Cash Flow (¥ -382 M) is a minus, Operating Cash Flow (¥ 145 M) is a plus,

Dividend
Under the situation of Net Income (¥ 235 M) & Operating Cash Flow (¥ 145 M) , Dividend (¥ -40 M) is paid.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 38 B) is first term (¥ 31 B) more, however Operating Cash Flow (¥ 145 M) is first term (¥ 596 M) less , there is a possibility that the financing has deteriorated very much.

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

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (4.26％) is first term Net Profit Margin (4.39％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ 1 B) & Operating Cash Flow (¥ 596 M) , Dividend (¥ -39 M) is paid.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 31 B) is first term (¥ 20 B) more, however Operating Cash Flow (¥ 596 M) is first term (¥ 671 M) less , there is a possibility that the financing has deteriorated very much.

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

Dividend
Under the situation of Net Income (¥ 907 M) & Operating Cash Flow (¥ 671 M) , Dividend (¥ -9 M) is paid.

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

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

Credit Rating (Bankruptcy Risk): 日本マニュファクチャリングサービス (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: 日本マニュファクチャリングサービス (Annual ) (Non-Consolidated )

Special note

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

[Date: 2013-03-31]  Danger : Warning : Caution : Good

Management Risk (*Sales is decrease )
Sales (¥ 12 B) is first term Sales (¥ 12 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ 55 M) is first term Net Income (¥ 87 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (0.44％) is first term Net Profit Margin (0.67％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ 55 M) & Operating Cash Flow (-) , Dividend (¥ -40 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ -144 M) is Sales first term ratio (¥ -313 M) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Net Income is decrease )
Net Income (¥ 87 M) is first term Net Income (¥ 199 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (0.67％) is first term Net Profit Margin (1.61％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ 87 M) & Operating Cash Flow (-) , Dividend (¥ -39 M) is paid.

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

Management Risk (*Net Income is decrease )
Net Income (¥ 199 M) is first term Net Income (¥ 230 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (1.61％) is first term Net Profit Margin (2.05％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ 199 M) & Operating Cash Flow (-) , Dividend (¥ -9 M) is paid.

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

Management Risk (*Sales is decrease )
Sales (¥ 11 B) is first term Sales (¥ 14 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 9 B) is first term Gross Income (¥ 12 B) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -80 M) & Financial Cash Flow (¥ -264 M) is a minus, Operating Cash Flow (¥ 352 M) is a plus,

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 266 M) is Sales first term ratio (¥ -3 B) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -152 M) & Operating Cash Flow (¥ -302 M) is minus or 0, so , there is a possibility that the management situation is very severe.

Financing Risk (*Issuance of new shares)
Financial Cash Flow (¥ -132 M) is a minus, Issuance of new shares (¥ 100 K) 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.

Non-performing asset Risk
Net Income (¥ -152 M) Operating Cash Flow (¥ -302 M) is a minus, Other Current Assets (¥ 1 B) - more than 50% of Total Assets (¥ 2 B) is occupied , there is a possibility of holding the non-performing asset.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -302 M) and Investment Cash Flow (¥ -21 M) is minus, so , there is a possibility of the overinvestment.