Free equity investment tool of Japanese companies

Credit Rating (Bankruptcy Risk): YOSHINOYA HOLDINGS (Third quarter ) Consolidated

Financial Timeline

Financial Statement Risk Analysis: YOSHINOYA HOLDINGS (Third quarter ) (Consolidated )

Special note

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

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

[Date: 2013-11-30]  Danger : Warning : Caution : Good

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -276 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Net Income is decrease )
Net Income (¥ -276 M) is first term Net Income (¥ -271 M) less , there is a possibility that the management situation has stagnated and deteriorated

[Date: 2012-11-30]  Danger : Warning : Caution : Good

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -271 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Net Income is decrease )
Net Income (¥ -271 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 (-0.22％) is first term Net Profit Margin (0.90％) 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 (¥ 695 M) is Sales first term ratio (¥ 538 M) more , there is a possibility that the non-performing asset was increased.

[Date: 2011-11-30]  Danger : Warning : Caution : Good

Management Risk (*Sales is decrease )
Sales (¥ 120 B) is first term Sales (¥ 129 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 40 B) is first term Gross Income (¥ 45 B) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -2 B) & Financial Cash Flow (¥ -1 B) is a minus, Operating Cash Flow (¥ 6 B) is a plus,

Financing Risk (*Interest-bearing Debt more)
Sales first term ratio (¥ -8 B) & Operating Cash Flow first term ratio (¥ -3 B) is a minus, Interest-bearing Debt (¥ 29 B) is first term Interest-bearing Debt (¥ 21 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 (¥ -1 B) is Sales first term ratio (¥ -8 B) more , there is a possibility that the non-performing asset was increased.

[Date: 2010-11-30]  Danger : Warning : Caution : Good

Management Risk (*Sales is decrease )
Sales (¥ 129 B) is first term Sales (¥ 136 B) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 45 B) is first term Gross Income (¥ 51 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 (¥ -4 B) is Sales first term ratio (¥ -7 B) more , there is a possibility that the non-performing asset was increased.

[Date: 2009-11-30]  Danger : Warning : Caution : Good

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

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -2 B) is a minus, Financial Cash Flow (¥ 2 B) is a plus. Because sale is inactive, it may depend for financing on loan from banks, capital increase, etc.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -2 B) and Investment Cash Flow (¥ -8 B) is minus, so , there is a possibility of the overinvestment.