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Credit Rating (Bankruptcy Risk): Katakura Industries (Third quarter ) Consolidated

Financial Timeline

Financial Statement Risk Analysis: Katakura Industries (Third quarter ) (Consolidated )

Special note

Net sales has dropped 5 consecutive terms. The business have high risk.

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

[Date: 2013-09-30]  Danger : Warning : Caution : Good

Management Risk (*Sales is decrease )
Sales (¥ 35 B) is first term Sales (¥ 35 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 22 B) is first term Gross Income (¥ 22 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 (¥ 49 M) is Sales first term ratio (¥ -190 M) more , there is a possibility that the non-performing asset was increased.

[Date: 2012-09-30]  Danger : Warning : Caution : Good

Management Risk (*Sales is decrease )
Sales (¥ 35 B) is first term Sales (¥ 36 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ 699 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 (1.96％) is first term Net Profit Margin (3.81％) less , there is a possibility that the profitability has deteriorated.

[Date: 2011-09-30]  Danger : Warning : Caution : Good

Financing Risk (*Interest-bearing Debt more)
Sales first term ratio (¥ -592 M) & Operating Cash Flow (¥ -439 M) is a minus, Interest-bearing Debt (¥ 10 B) is first term Interest-bearing Debt (¥ 9 B) more , there is a possibility that the financing is very severe.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Operating Cash Flow (¥ -439 M) and Investment Cash Flow (¥ -577 M) is minus, Net Income (¥ 1 B) is plus. Because it is unnatural that profits have come out in this situation, the possibility of holding the non-performing asset is very high.

Management Risk (*Sales is decrease )
Sales (¥ 36 B) is first term Sales (¥ 36 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ 1 B) is first term Net Income (¥ 4 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (3.81％) is first term Net Profit Margin (10.99％) less , there is a possibility that the profitability has deteriorated.

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -439 M) is a minus, Financial Cash Flow (¥ 763 M) is a plus. Because sale is inactive, it may depend for financing on loan from banks, capital increase, etc.

[Date: 2010-09-30]  Danger : Warning : Caution : Good

Management Risk (*Sales is decrease )
Sales (¥ 36 B) is first term Sales (¥ 38 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 22 B) is first term Gross Income (¥ 24 B) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -9 B) & Financial Cash Flow (¥ -852 M) is a minus, Operating Cash Flow (¥ 1 B) is a plus,

Financing Risk (*Interest-bearing Debt more)
Sales first term ratio (¥ -1 B) & Operating Cash Flow first term ratio (¥ -1 B) is a minus, Interest-bearing Debt (¥ 9 B) is first term Interest-bearing Debt (¥ 9 B) more , there is a possibility that the financing has deteriorated very much.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 745 M) is Sales first term ratio (¥ -1 B) more , there is a possibility that the non-performing asset was increased.

[Date: 2009-09-30]  Danger : Warning : Caution : Good

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -356 M) is minus or 0, so , there is a possibility that the management situation is severe.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -8 B) & Financial Cash Flow (¥ -1 B) is a minus, Operating Cash Flow (¥ 2 B) is a plus,

Overinvestment Risk (*Investment Cash Flow confirmed content)
Net Income (¥ -356 M) is a minus, the cashflow of Operating Cash Flow (¥ 2 B) is smaller than Investment Cash Flow (¥ -8 B) , there is a possibility of the overinvestment.