Financial Highlights
- Net Sales: ¥805M
- Operating Income: ¥-283M
- Net Income: ¥-415M
- EPS: ¥-283.20
Income Statement
| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥805M | ¥512M | +57.2% |
| Gross Profit | ¥231M | ¥157M | +47.0% |
| SG&A Expenses | ¥514M | ¥385M | +33.5% |
| Operating Income | −¥283M | −¥227M | −24.7% |
| Non-operating Income | ¥26M | ¥8M | +234.1% |
| Non-operating Expenses | ¥2M | ¥3M | −14.5% |
| Ordinary Income | −¥259M | −¥223M | −16.1% |
| Profit Before Tax | −¥414M | −¥223M | −85.7% |
| Income Tax Expense | ¥1M | ¥943,000 | +44.4% |
| Net Income | −¥415M | −¥223M | −86.1% |
| Depreciation & Amortization | ¥32M | ¥35M | −7.3% |
| Interest Expense | ¥2M | ¥805,000 | +185.3% |
| Basic EPS | −¥283.20 | −¥154.67 | −83.1% |
| Dividend Per Share | ¥0.00 | ¥0.00 | - |
Balance Sheet
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥406M | ¥482M | −¥76M |
| Cash and Deposits | ¥105M | ¥108M | −¥3M |
| Inventories | ¥18M | ¥11M | +¥7M |
| Non-current Assets | ¥31M | ¥175M | −¥144M |
| Property, Plant & Equipment | ¥4M | ¥29M | −¥25M |
| Total Assets | ¥436M | ¥656M | −¥220M |
| Current Liabilities | ¥427M | ¥237M | +¥190M |
| Accounts Payable | ¥38M | ¥20M | +¥18M |
| Short-term Loans | ¥326M | ¥145M | +¥181M |
| Non-current Liabilities | ¥7M | ¥10M | −¥3M |
| Long-term Loans | ¥7M | ¥9M | −¥2M |
| Total Liabilities | ¥434M | ¥247M | +¥187M |
| Total Equity | ¥3M | ¥410M | −¥407M |
| Capital Stock | ¥635M | ¥631M | +¥5M |
| Capital Surplus | ¥268M | ¥263M | +¥5M |
| Retained Earnings | −¥900M | −¥484M | −¥416M |
| Owners' Equity | ¥3M | ¥409M | −¥406M |
| Working Capital | −¥21M | - | - |
Cash Flow Statement
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | −¥122M | −¥182M | +¥60M |
| Investing Cash Flow | −¥61M | −¥14M | −¥47M |
| Financing Cash Flow | ¥180M | ¥157M | +¥23M |
| Free Cash Flow | −¥183M | - | - |
Profitability Ratios
| Item | Value |
|---|---|
| Operating Margin | −35.2% |
| ROA (Ordinary Income) | −47.5% |
| Book Value Per Share | ¥2.16 |
| Net Profit Margin | −51.6% |
| Gross Profit Margin | 28.7% |
| Current Ratio | 95.1% |
| Quick Ratio | 90.9% |
| Debt-to-Equity Ratio | 144.60x |
| Interest Coverage Ratio | −123.20x |
| EBITDA Margin | −31.2% |
| Effective Tax Rate | −0.3% |
Year-over-Year Comparison
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | +57.2% |
Share Information
| Item | Value |
|---|---|
| Shares Outstanding (incl. Treasury) | 1.47M shares |
| Average Shares Outstanding | 1.47M shares |
| Book Value Per Share | ¥2.04 |
| EBITDA | −¥251M |
Dividend Information
| Item | Amount |
|---|---|
| Q2 Dividend | ¥0.00 |
| Year-End Dividend | ¥0.00 |
Full Year Forecast
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥1.15B |
| Operating Income Forecast | ¥50M |
| Ordinary Income Forecast | ¥50M |
| Net Income Forecast | ¥40M |
| Basic EPS Forecast | ¥27.18 |