Free equity investment tool of Japanese companies

Credit Rating (Bankruptcy Risk): 花月園観光 (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: 花月園観光 (Annual ) (Consolidated )

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -34 M) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income & Operating Cash Flow is minus or 0 )
Net Income(¥ -1 B) & Operating Cash Flow (¥ -179 M) is minus or 0, so , there is a possibility that the management situation is very severe.

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

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -179 M) is a minus, Financial Cash Flow (¥ 380 M) is a plus. Because sale is inactive, it may depend for financing on loan from banks, capital increase, etc.

Financing Risk (*Interest-bearing Debt more)
Operating Cash Flow (¥ -179 M) is a minus, Interest-bearing Debt (¥ 2 B) is first term Interest-bearing Debt (-) more , there is a possibility that the financing has deteriorated very much.

Overinvestment Risk (*Intangible Assets confirmed content)
Operating Cash Flow (¥ -179 M) and Investment Cash Flow (¥ -252 M) is minus, so , there is a possibility of the overinvestment.

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

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

Credit Rating (Bankruptcy Risk): 花月園観光 (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: 花月園観光 (Annual ) (Non-Consolidated )

Special note

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

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

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -74 M) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 303 M) is first term Sales (¥ 308 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 52 M) is first term Gross Income (¥ 66 M) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -45 M) & Financial Cash Flow (¥ -59 M) is a minus, Operating Cash Flow (¥ 98 M) is a plus,

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 5 M) is Sales first term ratio (¥ -5 M) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -221 M) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Current Profit is minus or 0 )
Current Profit (¥ -88 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Sales is decrease )
Sales (¥ 308 M) is first term Sales (¥ 613 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Gross Income is decrease )
Gross Income (¥ 66 M) is first term Gross Income (¥ 319 M) 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 (¥ 109 M) is Sales first term ratio (¥ -305 M) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Cumulative loss)
Earned Surplus etc. (¥ -311 M) is minus, so Cumulative loss , there is a possibility that the management situation is severe.

Management Risk (*Net Income & Sales is sharp decrease )
As compared with the first term of Sales (¥ 613 M) , Sales (¥ 1 B) is less than 80%, and As compared with the first term of Net Income (¥ -863 M) , Net Income (¥ -2 B) is less than 10%, , there is a possibility that the management situation has deteriorated very much.

Management Risk (*Sales is decrease )
Sales (¥ 613 M) is first term Sales (¥ 1 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 (¥ -863 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-364.11％) is first term Net Profit Margin (-53.90％) 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 (¥ -73 M) is Sales first term ratio (¥ -989 M) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -863 M) is minus or 0, so , there is a possibility that the management situation is severe.

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

Management Risk (*Net Income is decrease )
Net Income (¥ -863 M) is first term Net Income (¥ -689 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-53.90％) is first term Net Profit Margin (-41.92％) less , there is a possibility that the profitability has deteriorated.

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -7 M) & Financial Cash Flow (¥ -143 M) is a minus, Operating Cash Flow (¥ 202 M) is a plus,

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 1 M) is Sales first term ratio (¥ -41 M) more , there is a possibility that the non-performing asset was increased.

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

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -689 M) is minus or 0, so , there is a possibility that the management situation is severe.