| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥46M | ¥55M | -16.4% |
| Cost of Sales | ¥96,000 | ¥10M | -99.0% |
| Gross Profit | ¥46M | ¥46M | +0.7% |
| SG&A Expenses | ¥319M | ¥381M | -16.3% |
| Operating Income | ¥-272M | ¥-334M | +18.6% |
| Non-operating Income | ¥6M | ¥10M | -43.8% |
| Non-operating Expenses | ¥38M | ¥9M | +350.9% |
| Ordinary Income | ¥-305M | ¥-333M | +8.4% |
| Profit Before Tax | ¥-301M | ¥-331M | +9.1% |
| Income Tax Expense | ¥560,000 | ¥663,000 | -15.5% |
| Net Income | ¥-302M | ¥-332M | +9.1% |
| Net Income Attributable to Owners | ¥-301M | ¥-331M | +9.1% |
| Total Comprehensive Income | ¥-301M | ¥-331M | +9.1% |
| Depreciation & Amortization | ¥2M | ¥3M | -42.9% |
| Interest Expense | ¥710,000 | ¥74,000 | +859.5% |
| Basic EPS | ¥-15.03 | ¥-16.76 | +10.3% |
| Dividend Per Share | ¥0.00 | ¥0.00 | - |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥576M | ¥282M | +¥294M |
| Cash and Deposits | ¥248M | ¥80M | +¥167M |
| Accounts Receivable | ¥18M | ¥30M | ¥-11M |
| Inventories | ¥13M | ¥14M | ¥-1M |
| Non-current Assets | ¥69M | ¥71M | ¥-2M |
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | ¥-407M | ¥-205M | ¥-202M |
| Investing Cash Flow | ¥-1M | ¥171M | ¥-172M |
| Financing Cash Flow | ¥576M | ¥92M | +¥484M |
| Free Cash Flow | ¥-408M | - | - |
| Item | Value |
|---|---|
| Net Profit Margin | -654.3% |
| Gross Profit Margin | 100.4% |
| Current Ratio | 828.8% |
| Quick Ratio | 810.3% |
| Debt-to-Equity Ratio | 0.17x |
| Interest Coverage Ratio | -383.10x |
| EBITDA Margin | -588.0% |
| Effective Tax Rate | -0.2% |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | -16.4% |
| Item | Value |
|---|---|
| Shares Outstanding (incl. Treasury) | 24.63M shares |
| Treasury Stock | 127K shares |
| Average Shares Outstanding | 20.07M shares |
| Book Value Per Share | ¥22.57 |
| EBITDA | ¥-270M |
| Item | Amount |
|---|---|
| Q2 Dividend | ¥0.00 |
| Year-End Dividend | ¥0.00 |
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥101M |
| Operating Income Forecast | ¥-521M |
| Ordinary Income Forecast | ¥-551M |
| Net Income Attributable to Owners Forecast | ¥-548M |
| Basic EPS Forecast | ¥-27.33 |
| Dividend Per Share Forecast | ¥0.00 |
| Property, Plant & Equipment | ¥12M | ¥12M | ¥-637,000 |
| Intangible Assets | ¥30M | ¥30M | +¥191,000 |
| Total Assets | ¥645M | ¥353M | +¥292M |
| Current Liabilities | ¥70M | ¥86M | ¥-17M |
| Accounts Payable | ¥11M | ¥19M | ¥-8M |
| Non-current Liabilities | ¥22M | ¥30M | ¥-8M |
| Total Liabilities | ¥92M | ¥116M | ¥-25M |
| Total Equity | ¥553M | ¥237M | +¥316M |
| Capital Stock | ¥2.15B | ¥1.84B | +¥306M |
| Capital Surplus | ¥2.54B | ¥2.23B | +¥306M |
| Retained Earnings | ¥-4.05B | ¥-3.75B | ¥-302M |
| Treasury Stock | ¥-95M | ¥-95M | ¥0 |
| Owners' Equity | ¥543M | ¥233M | +¥310M |
| Working Capital | ¥507M | - | - |