Financial Highlights
- Net Sales: ¥1.03B
- Operating Income: ¥-7M
- Net Income: ¥-4M
- EPS: ¥-1.71
Income Statement
| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥1.03B | ¥1.02B | +0.6% |
| Cost of Sales | ¥353M | ¥355M | −0.5% |
| Gross Profit | ¥675M | ¥667M | +1.2% |
| SG&A Expenses | ¥682M | ¥823M | −17.1% |
| Operating Income | −¥7M | −¥155M | +95.5% |
| Non-operating Income | ¥33M | ¥3M | +1000.3% |
| Non-operating Expenses | ¥5M | ¥8M | −30.5% |
| Equity Method Investment Income | −¥2M | −¥2M | +0.0% |
| Ordinary Income | ¥20M | −¥160M | +112.5% |
| Profit Before Tax | −¥9M | −¥160M | +94.5% |
| Income Tax Expense | −¥5M | ¥3M | −239.1% |
| Net Income | −¥4M | −¥163M | +97.5% |
| Depreciation & Amortization | ¥4M | ¥2M | +121.9% |
| Interest Expense | ¥4M | ¥4M | −19.9% |
| Basic EPS | −¥1.71 | −¥67.92 | +97.5% |
| Dividend Per Share | ¥0.00 | ¥0.00 | - |
Balance Sheet
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥865M | ¥941M | −¥77M |
| Cash and Deposits | ¥458M | ¥543M | −¥85M |
| Accounts Receivable | ¥191M | ¥165M | +¥26M |
| Inventories | ¥254,000 | ¥51,000 | +¥203,000 |
| Non-current Assets | ¥142M | ¥102M | +¥41M |
| Property, Plant & Equipment | ¥40M | ¥6M | +¥34M |
| Intangible Assets | ¥35M | ¥4M | +¥32M |
| Investment Securities | ¥38M | ¥15M | +¥23M |
| Total Assets | ¥1.01B | ¥1.04B | −¥36M |
| Current Liabilities | ¥456M | ¥492M | −¥36M |
| Accounts Payable | ¥35M | ¥33M | +¥1M |
| Short-term Loans | ¥50M | ¥90M | −¥40M |
| Non-current Liabilities | ¥205M | ¥205M | ¥0 |
| Long-term Loans | ¥200M | ¥200M | ¥0 |
| Total Liabilities | ¥661M | ¥697M | −¥36M |
| Total Equity | ¥345M | ¥345M | ¥0 |
| Capital Stock | ¥348M | ¥626M | −¥278M |
| Capital Surplus | ¥2M | ¥426M | −¥424M |
| Retained Earnings | −¥4M | −¥706M | +¥702M |
| Treasury Stock | −¥42,000 | −¥42,000 | ¥0 |
| Owners' Equity | ¥345M | ¥345M | ¥0 |
| Working Capital | ¥408M | - | - |
Cash Flow Statement
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | −¥4M | −¥250M | +¥246M |
| Investing Cash Flow | −¥44M | −¥89M | +¥45M |
| Financing Cash Flow | −¥36M | −¥0 | −¥36M |
| Free Cash Flow | −¥48M | - | - |
Profitability Ratios
| Item | Value |
|---|---|
| Operating Margin | −0.7% |
| ROA (Ordinary Income) | 2.0% |
| Book Value Per Share | ¥142.86 |
| Net Profit Margin | −0.4% |
| Gross Profit Margin | 65.7% |
| Current Ratio | 189.5% |
| Quick Ratio | 189.4% |
| Debt-to-Equity Ratio | 1.92x |
| Interest Coverage Ratio | −1.99x |
| EBITDA Margin | −0.3% |
| Effective Tax Rate | 53.1% |
Year-over-Year Comparison
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | +0.6% |
Share Information
| Item | Value |
|---|---|
| Shares Outstanding (incl. Treasury) | 2.42M shares |
| Treasury Stock | 50 shares |
| Average Shares Outstanding | 2.42M shares |
| Book Value Per Share | ¥142.53 |
| EBITDA | −¥3M |
Dividend Information
| Item | Amount |
|---|---|
| Q2 Dividend | ¥0.00 |
| Year-End Dividend | ¥0.00 |
Segment Information
| Segment | Revenue | Operating Income |
|---|---|---|
| CorporateService | ¥302M | ¥48M |
| PersonalService | ¥726M | ¥171M |
Full Year Forecast
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥1.09B |
| Operating Income Forecast | ¥25M |
| Ordinary Income Forecast | ¥28M |
| Net Income Forecast | ¥30M |
| Basic EPS Forecast | ¥12.43 |
| Dividend Per Share Forecast | ¥0.00 |