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Credit Rating (Bankruptcy Risk): Ubiquitous (Annual ) Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: Ubiquitous (Annual ) (Non-Consolidated )

Special note

Cash(¥ 767 M) is more than the total liabilities(¥ 114 M). It is a very steady fiscal base!

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

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -97 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 892 M) is first term Sales (¥ 915 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -97 M) is first term Net Income (¥ -18 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-10.87％) is first term Net Profit Margin (-1.97％) 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 (¥ 139 M) is Sales first term ratio (¥ -23 M) more , there is a possibility that the non-performing asset was increased.

Overinvestment Risk (*Investment Cash Flow confirmed content)
Net Income (¥ -97 M) is a minus, the cashflow of Operating Cash Flow (¥ 214 M) is smaller than Investment Cash Flow (¥ -829 M) , there is a possibility of the overinvestment.

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

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -18 M) & Operating Cash Flow (¥ -49 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 (¥ -76 M) is a minus, Issuance of new shares (¥ 26 M) 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.

Management Risk (*Sales is decrease )
Sales (¥ 915 M) 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 (¥ -18 M) is first term Net Income (¥ 382 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-1.97％) is first term Net Profit Margin (26.86％) 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 (¥ 170 M) is Sales first term ratio (¥ -507 M) more , there is a possibility that the non-performing asset was increased.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -49 M) and Investment Cash Flow (¥ -393 M) is minus, so , there is a possibility of the overinvestment.

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

Financing Risk (*Issuance of new shares)
Investment Cash Flow (¥ 558 M) is a plus, Issuance of new shares (¥ 58 M) is plus. Because it is thought that the circulating fund is gained by sale and new issue of stocks of stock property , there is a possibility that the financing is severe.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 1 B) is first term (¥ 1 B) more, however Operating Cash Flow (¥ 457 M) is first term (¥ 469 M) less , there is a possibility that the financing has deteriorated very much.

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

Financing Risk (*Issuance of new shares)
Financial Cash Flow (¥ -60 M) is a minus, Issuance of new shares (¥ 30 M) 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.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -430 M) & Financial Cash Flow (¥ -60 M) is a minus, Operating Cash Flow (¥ 469 M) is a plus,

Dividend
Under the situation of Net Income (¥ 183 M) & Operating Cash Flow (¥ 469 M) , Dividend (¥ -52 M) is paid.

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

Dividend
Under the situation of Net Income (¥ 105 M) & Operating Cash Flow (¥ 192 M) , Dividend (¥ -129 M) is paid.