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Credit Rating (Bankruptcy Risk): アートネイチャー (Second quarter ) Consolidated

Financial Timeline

Financial Statement Risk Analysis: アートネイチャー (Second quarter ) (Consolidated )

Special note

Net sales has increased 5 consecutive terms. The performance is good.

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

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -1 B) & Financial Cash Flow (¥ -462 M) is a minus, Operating Cash Flow (¥ 181 M) is a plus,

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 18 B) is first term (¥ 16 B) more, however Operating Cash Flow (¥ 181 M) is first term (¥ 1 B) less , 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 (¥ 3 B) is Sales first term ratio (¥ 2 B) more , there is a possibility that the non-performing asset was increased.

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

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -322 M) & Financial Cash Flow (¥ -417 M) is a minus, Operating Cash Flow (¥ 1 B) is a plus,

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

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -380 M) & Financial Cash Flow (¥ -750 M) is a minus, Operating Cash Flow (¥ 471 M) is a plus,

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

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -357 M) & Operating Cash Flow (¥ -1 B) is minus or 0, so , there is a possibility that the management situation is very severe.

Management Risk (*Net Income is decrease )
Net Income (¥ -357 M) is first term Net Income (¥ 218 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-2.56％) is first term Net Profit Margin (1.58％) less , there is a possibility that the profitability has deteriorated.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 13 B) is first term (¥ 13 B) more, however Operating Cash Flow (¥ -1 B) is first term (¥ 1 B) less , 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 (¥ 210 M) is Sales first term ratio (¥ 161 M) more , there is a possibility that the non-performing asset was increased.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -1 B) and Investment Cash Flow (¥ -1 B) is minus, so , there is a possibility of the overinvestment.

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

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