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Credit Rating (Bankruptcy Risk): Roland (Third quarter ) Consolidated

Financial Timeline

Financial Statement Risk Analysis: Roland (Third quarter ) (Consolidated )

Special note

The change of Net income is going too far. The management situation is unstable.

Net Assets have dropped 4 consecutive terms. The fiscal base is getting worse.

[Date: 2012-12-31]  Danger : Warning : Caution : Good

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -2 B) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 53 B) is first term Sales (¥ 55 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ -2 B) is first term Net Income (¥ 268 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-5.12％) is first term Net Profit Margin (0.48％) 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 (¥ 622 M) is Sales first term ratio (¥ -2 B) more , there is a possibility that the non-performing asset was increased.

[Date: 2011-12-31]  Danger : Warning : Caution : Good

Management Risk (*Current Profit is minus or 0 )
Current Profit (¥ -38 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 55 B) is first term Sales (¥ 58 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 33 B) is first term Gross Income (¥ 34 B) less , there is a possibility that the management situation has stagnated and deteriorated

[Date: 2010-12-31]  Danger : Warning : Caution : Good

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -828 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 (¥ -1 B) & Financial Cash Flow (¥ -688 M) is a minus, Operating Cash Flow (¥ 1 B) is a plus,

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 58 B) is first term (¥ 54 B) more, however Operating Cash Flow (¥ 1 B) is first term (¥ 5 B) less , there is a possibility that the financing has deteriorated very much.

Overinvestment Risk (*Investment Cash Flow confirmed content)
Net Income (¥ -828 M) is a minus, the cashflow of Operating Cash Flow (¥ 1 B) is smaller than Investment Cash Flow (¥ -1 B) , there is a possibility of the overinvestment.

[Date: 2009-12-31]  Danger : Warning : Caution : Good

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -1 B) 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 (¥ -650 M) & Financial Cash Flow (¥ -5 B) is a minus, Operating Cash Flow (¥ 5 B) is a plus,