| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥336M | ¥367M | -8.4% |
| Cost of Sales | ¥223M | ¥321M | -30.6% |
| Gross Profit | ¥114M | ¥46M | +148.3% |
| SG&A Expenses | ¥181M | ¥179M | +0.8% |
| Operating Income | ¥-66M | ¥-133M | +50.4% |
| Non-operating Income | ¥924,000 | ¥3M | -64.0% |
| Non-operating Expenses | ¥10M | ¥4M | +181.2% |
| Ordinary Income | ¥-76M | ¥-134M | +43.3% |
| Profit Before Tax | ¥-74M | ¥-200M | +62.8% |
| Income Tax Expense | ¥12M | ¥24M | -49.2% |
| Net Income | ¥-87M | ¥-224M | +61.4% |
| Net Income Attributable to Owners | ¥-86M | ¥-223M | +61.4% |
| Total Comprehensive Income | ¥-86M | ¥-223M | +61.4% |
| Depreciation & Amortization | ¥136M | ¥127M | +7.1% |
| Interest Expense | ¥5M | ¥4M | +52.9% |
| Basic EPS | ¥-35.02 | ¥-91.65 | +61.8% |
| Dividend Per Share | ¥0.00 | ¥0.00 | - |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥252M | ¥195M | +¥57M |
| Cash and Deposits | ¥151M | ¥68M | +¥82M |
| Accounts Receivable | ¥77M | ¥95M | ¥-18M |
| Non-current Assets | ¥836M | ¥892M | ¥-56M |
| Property, Plant & Equipment | ¥8M | ¥10M | ¥-3M |
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | ¥107M | ¥40M | +¥67M |
| Investing Cash Flow | ¥-93M | ¥-191M | +¥98M |
| Financing Cash Flow | ¥69M | ¥17M | +¥51M |
| Free Cash Flow | ¥14M | - | - |
| Item | Value |
|---|---|
| Net Profit Margin | -25.6% |
| Gross Profit Margin | 33.9% |
| Current Ratio | 52.0% |
| Quick Ratio | 52.0% |
| Debt-to-Equity Ratio | 4.31x |
| Interest Coverage Ratio | -12.00x |
| EBITDA Margin | 20.8% |
| Effective Tax Rate | -16.3% |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | -8.2% |
| Item | Value |
|---|---|
| Shares Outstanding (incl. Treasury) | 2.48M shares |
| Treasury Stock | 1K shares |
| Average Shares Outstanding | 2.47M shares |
| Book Value Per Share | ¥82.72 |
| EBITDA | ¥70M |
| Item | Amount |
|---|---|
| Q2 Dividend | ¥0.00 |
| Year-End Dividend | ¥0.00 |
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥698M |
| Operating Income Forecast | ¥-125M |
| Ordinary Income Forecast | ¥-140M |
| Net Income Attributable to Owners Forecast | ¥-152M |
| Basic EPS Forecast | ¥-61.51 |
| Dividend Per Share Forecast | ¥0.00 |
| Intangible Assets | ¥828M | ¥869M | ¥-41M |
| Total Assets | ¥1.09B | ¥1.09B | +¥1M |
| Current Liabilities | ¥485M | ¥645M | ¥-159M |
| Accounts Payable | ¥9M | ¥10M | ¥-2M |
| Short-term Loans | ¥250M | ¥300M | ¥-50M |
| Non-current Liabilities | ¥398M | ¥158M | +¥240M |
| Long-term Loans | ¥96M | ¥157M | ¥-60M |
| Total Liabilities | ¥883M | ¥803M | +¥80M |
| Total Equity | ¥205M | ¥284M | ¥-79M |
| Capital Stock | ¥53M | ¥550M | ¥-498M |
| Capital Surplus | ¥231M | ¥420M | ¥-190M |
| Retained Earnings | ¥-78M | ¥-684M | +¥606M |
| Treasury Stock | ¥-2M | ¥-2M | ¥0 |
| Owners' Equity | ¥203M | ¥284M | ¥-81M |
| Working Capital | ¥-233M | - | - |