| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥2.86B | ¥3.28B | -12.7% |
| Cost of Sales | ¥1.09B | ¥1.03B | +5.1% |
| Gross Profit | ¥1.77B | ¥2.24B | -20.9% |
| SG&A Expenses | ¥2.15B | ¥2.15B | -0.1% |
| Operating Income | ¥-374M | ¥93M | -502.2% |
| Non-operating Income | ¥10M | ¥12M | -14.5% |
| Non-operating Expenses | ¥27M | ¥22M | +21.8% |
| Ordinary Income | ¥-390M | ¥83M | -569.9% |
| Profit Before Tax | ¥-372M | ¥75M | -595.9% |
| Income Tax Expense | ¥32M | ¥72M | -55.1% |
| Net Income | ¥-405M | ¥3M | -14667.6% |
| Net Income Attributable to Owners | ¥-404M | ¥2M | -20300.0% |
| Total Comprehensive Income | ¥-404M | ¥2M | -20300.0% |
| Depreciation & Amortization | ¥160M | ¥98M | +62.7% |
| Interest Expense | ¥27M | ¥22M | +19.1% |
| Earnings per Unit (EPU) | ¥-145.15 | ¥1.00 | -14615.0% |
| Diluted Earnings per Unit | ¥0.99 | ¥0.99 | +0.0% |
| Distribution per Unit (DPU) | ¥0.00 | ¥0.00 | - |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥2.60B | ¥2.79B | ¥-189M |
| Cash and Deposits | ¥1.86B | ¥2.24B | ¥-374M |
| Accounts Receivable | ¥253M | ¥189M | +¥64M |
| Inventories | ¥349M | ¥214M | +¥135M |
| Non-current Assets | ¥1.02B | ¥969M | +¥49M |
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | ¥-389M | ¥254M | ¥-643M |
| Investing Cash Flow | ¥-76M | ¥-467M | +¥391M |
| Financing Cash Flow | ¥91M | ¥318M | ¥-227M |
| Free Cash Flow | ¥-465M | - | - |
| Item | Value |
|---|---|
| Operating Margin | -13.1% |
| ROA (Ordinary Income) | -10.6% |
| Book Value Per Share | ¥373.91 |
| Net Profit Margin | -14.1% |
| Gross Profit Margin | 62.0% |
| Current Ratio | 242.9% |
| Quick Ratio | 210.3% |
| Debt-to-Equity Ratio | 2.29x |
| Interest Coverage Ratio | -14.08x |
| EBITDA Margin |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | +12.7% |
| Operating Income YoY Change | -67.8% |
| Ordinary Income YoY Change | -71.1% |
| Net Income Attributable to Owners YoY Change | -99.0% |
| Total Comprehensive Income YoY Change | -99.0% |
| Item | Value |
|---|---|
| Units Outstanding (incl. Treasury) | 2.80M shares |
| Treasury Units | 7K shares |
| Average Units Outstanding | 2.79M shares |
| NAV per Unit | ¥393.83 |
| EBITDA | ¥-214M |
| Item | Amount |
|---|---|
| Q2 Distribution | ¥0.00 |
| Year-End Distribution | ¥0.00 |
| Segment | Revenue | Operating Income |
|---|---|---|
| BusinessRevitalization | ¥1.13B | ¥-110M |
| HumanResources | ¥1.75B | ¥-264M |
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥3.24B |
| Operating Income Forecast | ¥80M |
| Ordinary Income Forecast | ¥60M |
| Net Income Attributable to Owners Forecast | ¥80M |
| Earnings per Unit Forecast (EPU) | ¥28.69 |
| Property, Plant & Equipment | ¥493M | ¥388M | +¥105M |
| Intangible Assets | ¥420M | ¥466M | ¥-45M |
| Goodwill | ¥42M | ¥48M | ¥-6M |
| Investment Securities | ¥58,000 | - | - |
| Total Assets | ¥3.62B | ¥3.76B | ¥-139M |
| Current Liabilities | ¥1.07B | ¥995M | +¥76M |
| Accounts Payable | ¥15M | ¥7M | +¥9M |
| Short-term Loans | ¥256M | ¥225M | +¥32M |
| Non-current Liabilities | ¥1.45B | ¥1.27B | +¥179M |
| Long-term Loans | ¥1.37B | ¥1.23B | +¥139M |
| Total Liabilities | ¥2.52B | ¥2.26B | +¥255M |
| Total Equity | ¥1.10B | ¥1.49B | ¥-395M |
| Capital Stock | ¥762M | ¥762M | ¥0 |
| Capital Surplus | ¥755M | ¥755M | ¥0 |
| Retained Earnings | ¥-475M | ¥-70M | ¥-405M |
| Treasury Stock | ¥-273,000 | ¥-273,000 | ¥0 |
| Owners' Equity | ¥1.04B | ¥1.45B | ¥-405M |
| Working Capital | ¥1.53B | - | - |
| -7.5% |
| Effective Tax Rate | -8.7% |