| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥351M | ¥254M | +38.2% |
| Cost of Sales | ¥196M | ¥183M | +7.5% |
| Gross Profit | ¥155M | ¥72M | +115.4% |
| SG&A Expenses | ¥226M | ¥172M | +31.9% |
| Operating Income | ¥-71M | ¥-99M | +28.3% |
| Non-operating Income | ¥382,000 | ¥907,000 | -57.9% |
| Non-operating Expenses | ¥1M | ¥15M | -91.8% |
| Ordinary Income | ¥-72M | ¥-113M | +36.3% |
| Profit Before Tax | ¥-72M | ¥-144M | +49.8% |
| Income Tax Expense | ¥195,000 | ¥479,000 | -59.3% |
| Net Income | ¥-72M | ¥-144M | +50.0% |
| Depreciation & Amortization | ¥231,000 | ¥183,000 | +26.2% |
| Interest Expense | ¥1M | ¥2M | -22.0% |
| Basic EPS | ¥-13.35 | ¥-32.65 | +59.1% |
| Dividend Per Share | ¥0.00 | ¥0.00 | - |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥387M | ¥520M | ¥-133M |
| Cash and Deposits | ¥261M | ¥418M | ¥-157M |
| Inventories | ¥2M | ¥2M | ¥0 |
| Non-current Assets | ¥18M | ¥9M | +¥9M |
| Property, Plant & Equipment | ¥1M | ¥1M | ¥-107,000 |
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | ¥-131M | ¥-123M | ¥-8M |
| Investing Cash Flow | ¥-9M | - | - |
| Financing Cash Flow | ¥-17M | ¥198M | ¥-215M |
| Free Cash Flow | ¥-140M | - | - |
| Item | Value |
|---|---|
| Net Profit Margin | -20.5% |
| Gross Profit Margin | 44.2% |
| Current Ratio | 177.5% |
| Quick Ratio | 176.8% |
| Debt-to-Equity Ratio | 3.22x |
| Interest Coverage Ratio | -57.12x |
| EBITDA Margin | -20.2% |
| Effective Tax Rate | -0.3% |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | +38.0% |
| Item | Value |
|---|---|
| Shares Outstanding (incl. Treasury) | 5.43M shares |
| Treasury Stock | 7K shares |
| Average Shares Outstanding | 5.43M shares |
| Book Value Per Share | ¥17.70 |
| EBITDA | ¥-71M |
| Item | Amount |
|---|---|
| Q2 Dividend | ¥0.00 |
| Year-End Dividend | ¥0.00 |
| Item | Forecast |
|---|---|
| Dividend Per Share Forecast | ¥0.00 |
| Intangible Assets | ¥9M | - | - |
| Goodwill | ¥7M | - | - |
| Total Assets | ¥405M | ¥529M | ¥-124M |
| Current Liabilities | ¥218M | ¥255M | ¥-37M |
| Accounts Payable | ¥34M | ¥30M | +¥3M |
| Non-current Liabilities | ¥91M | ¥106M | ¥-15M |
| Long-term Loans | ¥88M | ¥103M | ¥-15M |
| Total Liabilities | ¥309M | ¥361M | ¥-52M |
| Total Equity | ¥96M | ¥168M | ¥-72M |
| Capital Stock | ¥10M | ¥834M | ¥-824M |
| Capital Surplus | ¥138M | ¥764M | ¥-626M |
| Retained Earnings | ¥-72M | ¥-1.45B | +¥1.38B |
| Owners' Equity | ¥75M | ¥147M | ¥-72M |
| Working Capital | ¥169M | - | - |