Financial Highlights
- Net Sales: ¥280M
- Operating Income: ¥-72M
- Net Income: ¥-48M
- EPS: ¥-34.10
Income Statement
| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥280M | ¥354M | −20.9% |
| Cost of Sales | ¥129M | ¥152M | −15.4% |
| Gross Profit | ¥152M | ¥202M | −24.9% |
| SG&A Expenses | ¥224M | ¥226M | −0.8% |
| Operating Income | −¥72M | −¥23M | −213.0% |
| Non-operating Income | ¥9,000 | ¥0 | - |
| Non-operating Expenses | ¥504,000 | ¥399,000 | +26.3% |
| Ordinary Income | −¥72M | −¥24M | −200.0% |
| Profit Before Tax | −¥73M | −¥24M | −200.9% |
| Income Tax Expense | −¥24M | −¥7M | −235.1% |
| Net Income | −¥48M | −¥17M | −182.4% |
| Interest Expense | ¥504,000 | ¥244,000 | +106.6% |
| Basic EPS | −¥34.10 | −¥12.01 | −183.9% |
Balance Sheet
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥1.10B | ¥1.22B | −¥123M |
| Cash and Deposits | ¥765M | ¥868M | −¥103M |
| Accounts Receivable | ¥162M | ¥261M | −¥99M |
| Non-current Assets | ¥114M | ¥92M | +¥22M |
| Property, Plant & Equipment | ¥20M | ¥20M | −¥400,000 |
| Intangible Assets | ¥20M | ¥21M | −¥2M |
| Total Assets | ¥1.21B | ¥1.31B | −¥101M |
| Current Liabilities | ¥235M | ¥276M | −¥40M |
| Accounts Payable | ¥43M | ¥51M | −¥7M |
| Non-current Liabilities | ¥121M | ¥133M | −¥12M |
| Long-term Loans | ¥105M | ¥117M | −¥12M |
| Total Liabilities | ¥356M | ¥408M | −¥52M |
| Total Equity | ¥852M | ¥901M | −¥49M |
| Capital Stock | ¥284M | ¥284M | ¥0 |
| Capital Surplus | ¥274M | ¥274M | ¥0 |
| Retained Earnings | ¥295M | ¥344M | −¥49M |
| Treasury Stock | −¥41,000 | −¥41,000 | ¥0 |
| Owners' Equity | ¥852M | ¥901M | −¥49M |
| Working Capital | ¥860M | - | - |
Profitability Ratios
| Item | Value |
|---|---|
| Net Profit Margin | −17.1% |
| Gross Profit Margin | 54.2% |
| Current Ratio | 465.7% |
| Quick Ratio | 465.7% |
| Debt-to-Equity Ratio | 0.42x |
| Interest Coverage Ratio | −142.86x |
| Effective Tax Rate | 32.7% |
Year-over-Year Comparison
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | −20.8% |
Share Information
| Item | Value |
|---|---|
| Shares Outstanding (incl. Treasury) | 1.43M shares |
| Treasury Stock | 45 shares |
| Average Shares Outstanding | 1.43M shares |
| Book Value Per Share | ¥594.37 |
Full Year Forecast
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥1.85B |
| Operating Income Forecast | ¥50M |
| Ordinary Income Forecast | ¥48M |
| Net Income Forecast | ¥31M |
| Basic EPS Forecast | ¥22.21 |
| Dividend Per Share Forecast | ¥0.00 |