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Credit Rating (Bankruptcy Risk): C'BON COSMETICS (Annual ) Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: C'BON COSMETICS (Annual ) (Non-Consolidated )

Special note

Net sales has dropped 4 consecutive terms. The business have high risk.

Cash(¥ 3 B) is more than the total liabilities(¥ 2 B). It is a very steady fiscal base!

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

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

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -402 M) & Financial Cash Flow (¥ -380 M) is a minus, Operating Cash Flow (¥ 775 M) is a plus,

Dividend
Under the situation of Net Income (¥ 493 M) & Operating Cash Flow (¥ 775 M) , Dividend (¥ -381 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 112 M) is Sales first term ratio (¥ -81 M) more , there is a possibility that the non-performing asset was increased.

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

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

Management Risk (*Net Income is decrease )
Net Income (¥ 259 M) is first term Net Income (¥ 674 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (1.82％) is first term Net Profit Margin (4.60％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -1 B) & Financial Cash Flow (¥ -359 M) is a minus, Operating Cash Flow (¥ 529 M) is a plus,

Dividend
Under the situation of Net Income (¥ 259 M) & Operating Cash Flow (¥ 529 M) , Dividend (¥ -360 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 244 M) is Sales first term ratio (¥ -411 M) more , there is a possibility that the non-performing asset was increased.

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

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

Management Risk (*Net Income is decrease )
Net Income (¥ 674 M) is first term Net Income (¥ 834 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (4.60％) is first term Net Profit Margin (5.58％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -302 M) & Financial Cash Flow (¥ -446 M) is a minus, Operating Cash Flow (¥ 1 B) is a plus,

Dividend
Under the situation of Net Income (¥ 674 M) & Operating Cash Flow (¥ 1 B) , Dividend (¥ -339 M) is paid.

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

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -149 M) & Financial Cash Flow (¥ -440 M) is a minus, Operating Cash Flow (¥ 1 B) is a plus,

Dividend
Under the situation of Net Income (¥ 834 M) & Operating Cash Flow (¥ 1 B) , Dividend (¥ -233 M) is paid.