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Credit Rating (Bankruptcy Risk): Commonwealth Entertainment&Co. (Annual ) Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: Commonwealth Entertainment&Co. (Annual ) (Non-Consolidated )

Special note

Net income is minus 5 consecutive terms. The business have very high risk.

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

5 consecutive terms, Cumulative loss. The fiscal base is unstable.

Net Assets have dropped 5 consecutive terms. The fiscal base is getting worse.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -2 B) 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(¥ -267 M) & Operating Cash Flow (¥ -398 M) is minus or 0, so , there is a possibility that the management situation 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 (*Gross Income is decrease )
Gross Income (¥ 1 B) is first term Gross 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 (-19.19％) is first term Net Profit Margin (-15.27％) 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 (¥ -18 M) is Sales first term ratio (¥ -357 M) more , there is a possibility that the non-performing asset was increased.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -398 M) and Investment Cash Flow (¥ -51 M) is minus, so , there is a possibility of the overinvestment.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -2 B) 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 (¥ 1 B) , Sales (¥ 2 B) is less than 80%, and As compared with the first term of Net Income (¥ -170 M) , Net Income (¥ -267 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 (¥ -267 M) is first term Net Income (¥ -170 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-15.27％) is first term Net Profit Margin (-6.70％) 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 (¥ -426 M) is Sales first term ratio (¥ -790 M) more , there is a possibility that the non-performing asset was increased.

Overinvestment Risk (*Investment Cash Flow confirmed content)
Net Income (¥ -267 M) is a minus, the cashflow of Operating Cash Flow (¥ 8 M) is smaller than Investment Cash Flow (¥ -43 M) , there is a possibility of the overinvestment.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -2 B) 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(¥ -170 M) & Operating Cash Flow (¥ -239 M) is minus or 0, so , there is a possibility that the management situation is very severe.

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

Management Risk (*Gross Income is decrease )
Gross Income (¥ 1 B) is first term Gross Income (¥ 2 B) 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 (¥ 353 M) is Sales first term ratio (¥ -456 M) more , there is a possibility that the non-performing asset was increased.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -239 M) and Investment Cash Flow (¥ -18 M) is minus, so , there is a possibility of the overinvestment.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -1 B) 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(¥ -1 B) & Operating Cash Flow (¥ -218 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 (¥ -1 B) is first term Net Income (¥ -497 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-36.72％) is first term Net Profit Margin (-20.57％) less , there is a possibility that the profitability has deteriorated.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -218 M) and Investment Cash Flow (¥ -85 M) is minus, so , there is a possibility of the overinvestment.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -842 M) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -497 M) is minus or 0, so , there is a possibility that the management situation is severe.