Credit Rating (Bankruptcy Risk): パラマウントベッド HLDGS (Annual ) Consolidated

Financial Timeline

Financial Statement Risk Analysis: パラマウントベッド HLDGS (Annual ) (Consolidated )

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

Financing Risk (*Issuance of new shares)
Financial Cash Flow (¥ -1 B) is a minus, Issuance of new shares (¥ 191 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 (¥ -10 B) & Financial Cash Flow (¥ -1 B) is a minus, Operating Cash Flow (¥ 9 B) is a plus,

Dividend
Under the situation of Net Income (¥ 7 B) & Operating Cash Flow (¥ 9 B) , Dividend (¥ -1 B) is paid.

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

Financing Risk (*Issuance of new shares)
Financial Cash Flow (¥ -1 B) is a minus, Issuance of new shares (¥ 79 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 Risk (*Issuance of new shares)
Investment Cash Flow (¥ 17 B) is a plus, Issuance of new shares (¥ 79 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.

Dividend Risk
Under the situation of Net Income (¥ 3 B) & Operating Cash Flow (¥ -1 B), Dividend (¥ -514 M) is paid.

Financing Risk (*Sale of stock property)
Operating Cash Flow (¥ -1 B) is minus, Investment Cash Flow (¥ 17 B) is plus. Because the main occupation was dull, stock property may have been sold off.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets (¥ 33 B) is Operating Cash Flow (¥ -1 B) is a minus, Sales (¥ 32 B) more , there is a possibility of holding the non-performing asset.