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Credit Rating (Bankruptcy Risk): LOOK (First quarter ) Consolidated

Financial Timeline

Financial Statement Risk Analysis: LOOK (First quarter ) (Consolidated )

Special note

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

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

Management Risk (*Net Income is decrease )
Net Income (¥ 625 M) is first term Net Income (¥ 712 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (6.08％) is first term Net Profit Margin (7.56％) 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 (¥ 2 B) is Sales first term ratio (¥ 864 M) more , there is a possibility that the non-performing asset was increased.

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

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

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

Management Risk (*Net Income is decrease )
Net Income (¥ 144 M) is first term Net Income (¥ 254 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (1.73％) is first term Net Profit Margin (3.32％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -342 M) & Financial Cash Flow (¥ -3 M) is a minus, Operating Cash Flow (¥ 267 M) is a plus,

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 912 M) is Sales first term ratio (¥ 684 M) more , there is a possibility that the non-performing asset was increased.

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

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Operating Cash Flow (¥ -470 M) and Investment Cash Flow (¥ -248 M) is minus, Net Income (¥ 254 M) 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 (¥ 7 B) is first term Sales (¥ 8 B) less , there is a possibility that the management situation has stagnated and deteriorated

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

Non-performing asset Risk
Operating Cash Flow (¥ -470 M) is a minus, Other Current Assets (¥ 9 B) - more than 50% of Total Assets (¥ 19 B) is occupied , there is a possibility of holding the non-performing asset.

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

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets (¥ 9 B) is Operating Cash Flow (¥ -470 M) is a minus, Sales (¥ 7 B) more , there is a possibility of holding the non-performing asset.

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

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Operating Cash Flow (¥ -1 B) and Investment Cash Flow (¥ -458 M) is minus, Net Income (¥ 130 M) 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.

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -1 B) is a minus, Financial Cash Flow (¥ 1 B) is a plus. Because sale is inactive, it may depend for financing on loan from banks, capital increase, etc.

Non-performing asset Risk
Operating Cash Flow (¥ -1 B) is a minus, Other Current Assets (¥ 10 B) - more than 50% of Total Assets (¥ 21 B) is occupied , there is a possibility of holding the non-performing asset.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets (¥ 10 B) is Operating Cash Flow (¥ -1 B) is a minus, Sales (¥ 8 B) more , there is a possibility of holding the non-performing asset.