Credit Rating (Bankruptcy Risk): Fusion Partners Co. (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: Fusion Partners Co. (Annual ) (Consolidated )

Special note

Net Assets have increased 5consecutive terms. The fiscal base is getting better.

Cash(¥ 952 M) is more than the total liabilities(¥ 200 M). It is a very steady fiscal base!

[Date: 2013-06-30]  Danger : Warning : Caution : Good

Management Risk (*Gross Income is decrease )
Gross Income (¥ 691 M) is first term Gross Income (¥ 713 M) less , there is a possibility that the management situation has stagnated and deteriorated

Financing Good (*Operating Cash Flow is plus )
Investment Cash Flow (¥ -40 M) & Financial Cash Flow (¥ -233 M) is a minus, Operating Cash Flow (¥ 319 M) is a plus,

Dividend
Under the situation of Net Income (¥ 192 M) & Operating Cash Flow (¥ 319 M) , Dividend (¥ -90 M) is paid.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 1 B) is first term (¥ 1 B) more, however Operating Cash Flow (¥ 319 M) is first term (¥ 376 M) less , there is a possibility that the financing has deteriorated very much.

[Date: 2012-06-30]  Danger : Warning : Caution : Good

Dividend
Under the situation of Net Income (¥ 174 M) & Operating Cash Flow (¥ 376 M) , Dividend (¥ -76 M) is paid.

[Date: 2011-06-30]  Danger : Warning : Caution : Good

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Operating Cash Flow (¥ -74 M) and Investment Cash Flow (¥ -172 M) is minus, Net Income (¥ 135 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 (*Net Income is decrease )
Net Income (¥ 135 M) is first term Net Income (¥ 152 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (10.00％) is first term Net Profit Margin (12.40％) less , there is a possibility that the profitability has deteriorated.

Financing Risk (*Financial Cash Flow is plus )
Operating Cash Flow (¥ -74 M) is a minus, Financial Cash Flow (¥ 184 M) is a plus. Because sale is inactive, it may depend for financing on loan from banks, capital increase, etc.

Dividend Risk
Under the situation of Net Income (¥ 135 M) & Operating Cash Flow (¥ -74 M), Dividend (¥ -61 M) is paid.

Financing Risk (*Interest-bearing Debt more)
Operating Cash Flow (¥ -74 M) is a minus, Interest-bearing Debt (¥ 180 M) is first term Interest-bearing Debt (-) more , there is a possibility that the financing has deteriorated very much.

Financing Risk (*Operating Cash Flow is decrease )
Sales (¥ 1 B) is first term (¥ 1 B) more, however Operating Cash Flow (¥ -74 M) is first term (¥ 238 M) less , there is a possibility that the financing has deteriorated very much.

[Date: 2010-06-30]  Danger : Warning : Caution : Good

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 (¥ 152 M) is first term Net Income (¥ 245 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (12.40％) is first term Net Profit Margin (16.34％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ 152 M) & Operating Cash Flow (¥ 238 M) , Dividend (¥ -47 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 46 M) is Sales first term ratio (¥ -273 M) more , there is a possibility that the non-performing asset was increased.

[Date: 2009-06-30]  Danger : Warning : Caution : Good

Dividend
Under the situation of Net Income (¥ 245 M) & Operating Cash Flow (¥ 180 M) , Dividend (¥ -20 M) is paid.

Credit Rating (Bankruptcy Risk): Fusion Partners Co. (Annual ) Consolidated | Non-Consolidated

Financial Timeline

Financial Statement Risk Analysis: Fusion Partners Co. (Annual ) (Non-Consolidated )

[Date: 2013-06-30]

*Financial Statement Risk was not found.

[Date: 2012-06-30]  Danger : Warning : Caution : Good

Stated Capital less
As compared with the first term of Stated Capital (¥ 1 B), Stated Capital (-) is less than 10%, , there is a possibility that the management situation is extremely severe.

[Date: 2011-06-30]  Danger : Warning : Caution : Good

Management Risk (*Net Income is minus or 0 )
Net Income (¥ -22 M) is minus or 0, so , there is a possibility that the management situation is severe.

Management Risk (*Net Income is decrease )
Net Income (¥ -22 M) is first term Net Income (¥ 161 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (-6.55％) is first term Net Profit Margin (53.21％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ -22 M) & Operating Cash Flow (-) , Dividend (¥ -61 M) is paid.

[Date: 2010-06-30]  Danger : Warning : Caution : Good

Management Risk (*Sales is decrease )
Sales (¥ 302 M) is first term Sales (¥ 318 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Income is decrease )
Net Income (¥ 161 M) is first term Net Income (¥ 183 M) less , there is a possibility that the management situation has stagnated and deteriorated

Management Risk (*Net Profit Margin is decrease )
Net Profit Margin (53.21％) is first term Net Profit Margin (57.64％) less , there is a possibility that the profitability has deteriorated.

Dividend
Under the situation of Net Income (¥ 161 M) & Operating Cash Flow (-) , Dividend (¥ -47 M) is paid.

Non-performing asset Risk (*Accounts Receivable and Inventory, etc. confirmed content)
Other Current Assets first term ratio (¥ 74 M) is Sales first term ratio (¥ -15 M) more , there is a possibility that the non-performing asset was increased.

[Date: 2009-06-30]  Danger : Warning : Caution : Good

Dividend
Under the situation of Net Income (¥ 183 M) & Operating Cash Flow (-) , Dividend (¥ -20 M) is paid.