MIRA INFORM REPORT

 

 

Report Date :

10.08.2013

 

IDENTIFICATION DETAILS

 

Name :

UNITED ARROWS LTD.

 

 

Registered Office :

2-31-12, Jingumae Shibuya-Ku, 150-0001

 

 

Country :

Japan

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

02.10.1989

 

 

Legal Form :

Public Parent

 

 

Line of Business :

Retail sale of clothing in specialised stores

 

 

No. of Employees :

3,309

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Maximum Credit Limit:

USD 13.5 millions

Status :

Good

Payment Behaviour :

Regular

Litigation :

Clear

 

NOTES :

Any query related to this report can be made on e-mail: infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – March 31st, 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

Japan

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

JAPAN - ECONOMIC OVERVIEW

 

In the years following World War II, government-industry cooperation, a strong work ethic, mastery of high technology, and a comparatively small defense allocation (1% of GDP) helped Japan develop a technologically advanced economy. Two notable characteristics of the post-war economy were the close interlocking structures of manufacturers, suppliers, and distributors, known as keiretsu, and the guarantee of lifetime employment for a substantial portion of the urban labor force. Both features are now eroding under the dual pressures of global competition and domestic demographic change. Japan's industrial sector is heavily dependent on imported raw materials and fuels. A small agricultural sector is highly subsidized and protected, with crop yields among the highest in the world. While self-sufficient in rice production, Japan imports about 60% of its food on a caloric basis. For three decades, overall real economic growth had been spectacular - a 10% average in the 1960s, a 5% average in the 1970s, and a 4% average in the 1980s. Growth slowed markedly in the 1990s, averaging just 1.7%, largely because of the after effects of inefficient investment and an asset price bubble in the late 1980s that required a protracted period of time for firms to reduce excess debt, capital, and labor. Modest economic growth continued after 2000, but the economy has fallen into recession three times since 2008. A sharp downturn in business investment and global demand for Japan's exports in late 2008 pushed Japan into recession. Government stimulus spending helped the economy recover in late 2009 and 2010, but the economy contracted again in 2011 as the massive 9.0 magnitude earthquake and the ensuing tsunami in March disrupted manufacturing. The economy has largely recovered in the two years since the disaster, but reconstruction in the Tohoku region has been uneven. Newly-elected Prime Minister Shinzo ABE has declared the economy his government's top priority; he has pledged to reconsider his predecessor's plan to permanently close nuclear power plants and is pursuing an economic revitalization agenda of fiscal stimulus and regulatory reform and has said he will press the Bank of Japan to loosen monetary policy. Measured on a purchasing power parity (PPP) basis that adjusts for price differences, Japan in 2012 stood as the fourth-largest economy in the world after second-place China, which surpassed Japan in 2001, and third-place India, which edged out Japan in 2012. The new government will continue a longstanding debate on restructuring the economy and reining in Japan's huge government debt, which exceeds 200% of GDP. Persistent deflation, reliance on exports to drive growth, and an aging and shrinking population are other major long-term challenges for the economy.

Source : CIA


Company name and address

Top of Form

Bottom of Form

Top of Form

UNITED ARROWS LTD.

 

 

2-31-12, Jingumae

 

 

Shibuya-Ku, 150-0001

Japan

 

 

Tel:

81-3-57856325

 

www.united-arrows.co.jp

 

Employees:

3,309

Company Type:

Public Parent

Corporate Family:

4 Companies

Traded:

Tokyo Stock Exchange:

7606

Incorporation Date:

02-Oct-1989

Auditor:

 

Credit Limit:

Deloitte Touche Tohmatsu LLC

USD 13.5 millions

Financials in

 USD (mil)

Fiscal Year End:

31-Mar-2013

Reporting Currency:

Japanese Yen

Annual Sales:

1,386.5  1

Net Income:

88.2

Total Assets:

578.1  2

Market Value:

1,693.8

 

(26-Jul-2013)

                                       

Business Description        

 

UNITED ARROWS LTD. is a Japan-based company mainly engaged in the retail of apparels. The Company primarily provides men's wear and lady's wear products, under the name of UNITED ARROWS, green label relaxing, CHROME HEARTS, Another Edition, Jewel Changes, Odette e Odile UNITED ARROWS, Lotta Love, ARCHIPELAGO UNITED ARROWS LTD., DRAWER, District UNITED ARROWS, THE SOVEREIGN HOUSE, THE AIRPORT STORE UNITED ARROWS LTD., among others. As of March 31, 2012, the Company had 186 stores and two subsidiaries. Its subsidiaries are engaged in the import and sales of bags, shoes, apparels and accessories. For the fiscal year ended 31 March 2013, UNITED ARROWS LTD. revenues increased 13% to Y115.04B. Net income applicable to common stockholders increased 46% to Y7.32B. Revenues reflect an increase in demand for the Company's products and services due to favorable market conditions. Net income benefited from Advertising Expenses decrease of 5% to Y2.59B (expense), Provision For Bonuses decrease of 4% to Y2.07B (expense).

          

Industry                                                                                                                                      

 

Industry

Clothing and Apparel Stores

ANZSIC 2006:

4251 - Clothing Retailing

ISIC Rev 4:

4771 - Retail sale of clothing, footwear and leather articles in specialized stores

NACE Rev 2:

4771 - Retail sale of clothing in specialised stores

NAICS 2012:

44811 - Men's Clothing Stores

UK SIC 2007:

4771 - Retail sale of clothing in specialised stores

US SIC 1987:

5611 - Men's and Boys' Clothing and Accessory Stores

 

Key Executives           

   

 

Name

Title

Mitsuhiro Takeda

Executive President, Representative Director

Hisashi Takayama

Executive Officer, Director of Human Resources in Main Administration Unit

Takeo Nakazawa

Director of Finance and Accounting

Hironari Hashioka

Corporate Auditor

Hisao Kawamoto

Executive Officer

   

Significant Developments                                                                                                                

 

Topic

#*

Most Recent Headline

Date

Strategic Combinations

2

United Arrows Ltd Begins Development Of New Merchandise Management System In Collaboration With Accenture Plc

29-May-2013

New Business / Unit / Subsidiary

1

United Arrows Ltd to Establish New Subsidiary

10-Jun-2013

Positive Earnings Pre-Announcement

1

United Arrows Ltd Expects Extraordinary Loss for Q2 of FY 2013; Raises Consolidated Mid-year and Full-year Guidance for FY 2013

28-Sep-2012

Share Repurchases

1

United Arrows Ltd Announces Retirement of Common Stock

5-Nov-2012

Dividends

1

United Arrows Ltd to Issue Year-end Dividend for FY 2013

8-May-2013

      

Financial Summary                                                                                                                       

 

As of 31-Mar-2013

Key Ratios

Company

Industry

Current Ratio (MRQ)

1.36

2.53

Quick Ratio (MRQ)

0.68

1.32

Debt to Equity (MRQ)

0.31

0.33

Sales 5 Year Growth

9.76

8.49

Net Profit Margin (TTM) %

6.36

9.11

Return on Assets (TTM) %

13.85

14.81

Return on Equity (TTM) %

32.74

28.29

 

 

 

Stock Snapshot                                     

 

Traded: Tokyo Stock Exchange: 7606

As of 26-Jul-2013

   Financials in: JPY

Recent Price

4,465.00

 

EPS

248.18

52 Week High

5,060.00

 

Price/Sales

1.47

52 Week Low

1,884.00

 

Dividend Rate

53.00

Avg. Volume (mil)

0.28

 

Price/Earnings

14.02

Market Value (mil)

168,777.00

 

Price/Book

5.58

 

 

 

Beta

0.68

 

Price % Change

Rel S&P 500%

4 Week

7.72%

4.65%

13 Week

21.17%

20.56%

52 Week

114.66%

31.49%

Year to Date

125.39%

66.05%

 

 

1 - Profit & Loss Item Exchange Rate: USD 1 = JPY 82.97047
2 - Balance Sheet Item Exchange Rate: USD 1 = JPY 94.08855

 

 

Corporate Overview

 

Location
2-31-12, Jingumae
Shibuya-Ku, 150-0001
Japan

 

Tel:

81-3-57856325

 

www.united-arrows.co.jp

Quote Symbol - Exchange

7606 - Tokyo Stock Exchange

Sales JPY(mil):

115,041.0

Assets JPY(mil):

54,395.0

Employees:

3,309

Fiscal Year End:

31-Mar-2013

 

Industry:

Retail (Apparel)

Incorporation Date:

02-Oct-1989

Company Type:

Public Parent

Quoted Status:

Quoted

 

President and COO of Figo, Managing Director of Figo:

Nozomu Senda

 

Industry Codes

 

ANZSIC 2006 Codes:

4251

-

Clothing Retailing

3732

-

Jewellery and Watch Wholesaling

 

ISIC Rev 4 Codes:

4771

-

Retail sale of clothing, footwear and leather articles in specialized stores

4649

-

Wholesale of other household goods

 

NACE Rev 2 Codes:

4771

-

Retail sale of clothing in specialised stores

4648

-

Wholesale of watches and jewellery

 

NAICS 2012 Codes:

44811

-

Men's Clothing Stores

423940

-

Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers

448120

-

Women's Clothing Stores

448150

-

Clothing Accessories Stores

 

US SIC 1987:

5611

-

Men's and Boys' Clothing and Accessory Stores

5632

-

Women's Accessory and Specialty Stores

5094

-

Jewelry, Watches, Precious Stones, and Precious Metals

5621

-

Women's Clothing Stores

 

UK SIC 2007:

4771

-

Retail sale of clothing in specialised stores

4648

-

Wholesale of watches and jewellery

 

 

Business Description

UNITED ARROWS LTD. is a Japan-based company mainly engaged in the retail of apparels. The Company primarily provides men's wear and lady's wear products, under the name of UNITED ARROWS, green label relaxing, CHROME HEARTS, Another Edition, Jewel Changes, Odette e Odile UNITED ARROWS, Lotta Love, ARCHIPELAGO UNITED ARROWS LTD., DRAWER, District UNITED ARROWS, THE SOVEREIGN HOUSE, THE AIRPORT STORE UNITED ARROWS LTD., among others. As of March 31, 2012, the Company had 186 stores and two subsidiaries. Its subsidiaries are engaged in the import and sales of bags, shoes, apparels and accessories. For the fiscal year ended 31 March 2013, UNITED ARROWS LTD. revenues increased 13% to Y115.04B. Net income applicable to common stockholders increased 46% to Y7.32B. Revenues reflect an increase in demand for the Company's products and services due to favorable market conditions. Net income benefited from Advertising Expenses decrease of 5% to Y2.59B (expense), Provision For Bonuses decrease of 4% to Y2.07B (expense).

 

More Business Descriptions

Operation of clothes stores for women's and men's casual wear

 

Men's Clothing Stores

 

United Arrows Ltd. (United Arrows) is a clothing retail company. The company provides various clothing products for men, women and children. It offers apparels, accessories and miscellaneous lifestyle goods through different retail stores. As of March 31, 2012, the Company operates through 186 stores.The company operates its business under five segments, namely, Men’s, Women’s, Silver and Leather, Miscellaneous and Others. For the fiscal year ended March 2012, the Men's segment contributed 32.9%, while the Women's segment contributed 43.6%, Silver and Leather segment contributed 8.2%, Miscellaneous contributed 2.6% and others contributed 12.7% towards the total revenue of the company. United Arrows Group targets the trend conscious market in which the consumers are highly sensitive to fashion trends. The United Arrows retail store offers dress and casual wear for both men and women. In addition to importing the world’s latest fashions, the company also offers a broad assortment of private brand products. For the fiscal year ended March 2012, the United Arrows business division generated revenues of JPY43,637m, which accounted for 45.7% of the total revenue of the company. The Green Label Relaxing (GLR) provides business attire, casual clothing, kids’ clothing, and miscellaneous lifestyle goods for men and women. It is a SPA with select bought-in labels, sold under the green label relaxing store brand. The brand aims to meet the customers' needs by providing them with more stylish lifestyles. It offers lifestyle solutions, divided into several subcategories, from men's and women's to kid's, maternity and lifestyle sundries. For the fiscal year ended March 2012, the company’s Green Label Relaxing division generated revenues of JPY20,943m, which accounted for 22% of the total revenue of the company.Chrome Hearts is a fine silver and leather brand launched by Richard Stark in the US in 1988. The high-quality richly classical designs have received worldwide acclaim including the award for Accessories designer of the year by the Council of Fashion Designers of America. The products include leatherwear, silver accessories, jewelry, furniture, personal, and other items. For the fiscal year ended March 2012, the Chrome Hearts division generated revenues of JPY6,068m, which accounted for 6.3% of the total revenue of the company.The Small Business Units (SBU) is the small business groups that strive to become the next core business pillars of the company. It operates another edition, a women's shop with its own unique private brand of merchandise, independent and substantively different from general store brands. Drawer is a store brand that started in August 2003 as a UA Lab . The brand offers fine clothing with high quality and long term deep affection ‘for grown-up women who want to look smart beyond generations. The line of business is mainly the original brand Drawer . The stores also sell stocks highly-selected from home as well as abroad. As of March 2012, the group’s network consists of eight SBUs. For the fiscal year ended March 2012, the company’s SBU and UA Labs division generated revenues of JPY12,684m, which accounted for 13.3% of the total revenue of the company.For the fiscal year ended March 2012, the company’s others division generated revenues of JPY 12,071m, which accounted for 12.7% of the total revenue of the company.The company operates through retail stores across the country, which includes various store brands such as United Arrows, District United Arrows, The Sovereign House, Arrow, green, Chrome Hearts, Another Edition, Jewel Changes, Odette e Odile United Arrows, Drawer, Sounds Good, Cath Kidston, Tokishirazu, Liquor, woman and tears and United Arrows Outlet. The company operates two subsidiaries, namely, Figo Co., Ltd. (Figo) and Coen Co., Ltd. (Coen).

 

United Arrows, Ltd. (United Arrows) is an apparels retailer, based in Japan. The company plans and sells men's and women's apparel, accessories and other products. United Arrows operates fashion stores. It offers business attire, kids’ clothing, men’s and women’s dressy and casual clothing, shoes, leatherwear, silver accessories, jewelry, furniture, personal items, and lifestyle goods for men and women. The company sells its products through retail and online stores. It markets products under brand names United Arrows, Green Label Relaxing, Chrome Hearts, UA Labs, and among others. The company operates through 186 stores and two subsidiaries. United Arrows is headquartered in Tokyo, Japan.The company reported revenues of (Yen) JPY 115,041.00 million during the fiscal year ended March 2013, an increase of 12.73% over 2012. The operating profit of the company was JPY 11,609.00 million during the fiscal year 2013, an increase of 25.02% over 2012. The net profit of the company was JPY 7,317.00 million during the fiscal year 2013, an increase of 45.84% over 2012.

 

Women's Clothing Stores

 

 

 

 

 

 

Brand/Trade Names

United Arrows

 

 

Financial Data

Financials in:

JPY(mil)

 

Revenue:

115,041.0

Net Income:

7,317.0

Assets:

54,395.0

Long Term Debt:

681.0

 

Total Liabilities:

28,992.0

 

Working Capital:

9.6

 

 

 

Date of Financial Data:

31-Mar-2013

 

1 Year Growth

12.7%

45.9%

6.1%

 

Market Data

Quote Symbol:

7606

Exchange:

Tokyo Stock Exchange

Currency:

JPY

Stock Price:

4,465.0

Stock Price Date:

07-26-2013

52 Week Price Change %:

114.7

Market Value (mil):

168,776,992.0

 

SEDOL:

6166597

ISIN:

JP3949400000

 

Equity and Dept Distribution:

03/2006, 2-for-1 stock split. 5/04, 2-for-1 stock split. 5/2000 1.5:1 stock split. FY'99-02 WAS were estimated. Financials are non-consolidated. FY'05-06 1Qtr WAS & O/S estimated. FY'08 3Q DWAS & O/S were estimated. FY'08 2Q reported EPS=Y53.57, DEPS=Y53.17. FY'08 Q1 WAS=O/S.

 

 

Shareholders

 

 

Major Shareholders

Company's Trust Stock (26%); Osamu Shigematsu (7.8%); ADS Co (5%)

 

 

 

 

Key Corporate Relationships

Auditor:

Deloitte Touche Tohmatsu LLC

 

Auditor:

Deloitte Touche Tohmatsu LLC

 

 

 

 

 

 

 

 

 

Corporate Structure News

 

UNITED ARROWS LTD.
Total Corporate Family Members: 4

 

 

Company Name

Company Type

Location

Country

Industry

Sales
(USD mil)

Employees

UNITED ARROWS LTD.

Parent

Shibuya-Ku

Japan

Clothing and Apparel Stores

1,386.5

3,309

Perennial United Arrows Co., Ltd.

Subsidiary

Tokyo

Japan

Clothing and Apparel Stores

 

18

Figo Co., Ltd.

Subsidiary

Tokyo

Japan

Clothing and Apparel Stores

 

15

Coen Co., Ltd.

Subsidiary

Tokyo

Japan

Food Manufacturing

 

 

 



 

Competitors Report



CompanyName

Location

Employees

Ownership

Link Theory Japan Co., Ltd.

Tokyo, Japan

902

Public

Takashimaya Company, Limited

Osaka-Shi, Japan

7,830

Public

 

 

Executives Report

 

Board of Directors

 

Name

Title

Function

Osamu Shigematsu

 

Chairman and Director

Chairman

Biography:

Mr. Osamu Shigematsu has been serving as Chairman of the Board of UNITED ARROWS LTD., since April 1, 2012. He established the Company in October 1989 and served as President, Executive President and Representative Director of the Company. He used to serve as Chairman of the Board and Representative Director of a subsidiary, FIGO CO., LTD. Mr. Shigematsu worked for DAC CO., LTD. and other companies before he established UNITED ARROWS LTD.

 

Age: 63

 

Mitsunori Fujisawa

 

Senior Managing Executive Officer, Chief Senior Director of 2nd Business, Director

Director/Board Member

 

 

Biography:

Mr. Mitsunori Fujisawa has been serving as Senior Managing Executive Officer, Chief Senior Director of 2nd Business and Director of UNITED ARROWS LTD., since April 1, 2013. He joined the Company in March 1990. He previously served as Chief Director of Channel Development, Senior Executive Officer, Chief Director of Green Label Relaxing and Managing Executive Officer of the Company.

 

Age: 47

 

Hiroyuki Higashi

 

Managing Executive Officer, Chief Senior Director of 1st Business, Director

Director/Board Member

 

 

Biography:

Mr. Hiroyuki Higashi has been serving as Managing Executive Officer, Chief Senior Director of 1st Business and Director in UNITED ARROWS LTD. since June 27, 2012. He joined the Company in March 1996 and used to serve as Director of Human Resources, Deputy Chief Director of Business Administration, Senior Executive Officer and Chief Director of UA. He used to work for another company.

 

Age: 47

 

Gaku Ishiwata

 

Independent Director

Director/Board Member

 

 

Biography:

Mr. Gaku Ishiwata has been serving as Independent Director in UNITED ARROWS LTD. since June 26, 2013. He is also serving as Independent Director in XEBIO CO., LTD.

 

Age: 42

 

Masami Koizumi

 

Senior Managing Executive Officer, Chief Director of Administration, Director

Director/Board Member

 

 

Biography:

Mr. Masami Koizumi has been serving as Senior Managing Executive Officer, Chief Director of Administration and Director in UNITED ARROWS LTD., since April 1, 2012. He joined the Company in July 1995. He previously served as Director of Finance, Managing Executive Officer, Director of Administration and Director of Finance and Accounting of the Company. Mr. Koizumi also used to work for netprice, ltd. and other companies.

 

Age: 52

 

Mitsuhiro Takeda

 

Executive President, Representative Director

Director/Board Member

 

 

Biography:

Mr. Mitsuhiro Takeda has been serving as Executive President and Representative Director in UNITED ARROWS LTD. since April 1, 2012. He joined the Company in September 2005. He previously served as Chief Director of Business Development, Managing Executive Officer, Executive Vice President, Chief Senior Director of 1st Business and Chief Director of Brand Business. He used to work for another company.

 

Age: 50

 

 

Executives

 

Name

Title

Function

Nozomu Senda

 

President and COO of Figo, Managing Director of Figo

President

Mitsuhiro Takeda

 

Executive President, Representative Director

President

Biography:

Mr. Mitsuhiro Takeda has been serving as Executive President and Representative Director in UNITED ARROWS LTD. since April 1, 2012. He joined the Company in September 2005. He previously served as Chief Director of Business Development, Managing Executive Officer, Executive Vice President, Chief Senior Director of 1st Business and Chief Director of Brand Business. He used to work for another company.

 

Age: 50

 

Mitsunori Fujisawa

 

Senior Managing Executive Officer, Chief Senior Director of 2nd Business, Director

Division Head Executive

 

 

Biography:

Mr. Mitsunori Fujisawa has been serving as Senior Managing Executive Officer, Chief Senior Director of 2nd Business and Director of UNITED ARROWS LTD., since April 1, 2013. He joined the Company in March 1990. He previously served as Chief Director of Channel Development, Senior Executive Officer, Chief Director of Green Label Relaxing and Managing Executive Officer of the Company.

 

Age: 47

 

Hiroyuki Higashi

 

Managing Executive Officer, Chief Senior Director of 1st Business, Director

Division Head Executive

 

 

Biography:

Mr. Hiroyuki Higashi has been serving as Managing Executive Officer, Chief Senior Director of 1st Business and Director in UNITED ARROWS LTD. since June 27, 2012. He joined the Company in March 1996 and used to serve as Director of Human Resources, Deputy Chief Director of Business Administration, Senior Executive Officer and Chief Director of UA. He used to work for another company.

 

Age: 47

 

Nobuhiro Hiranuma

 

Executive Officer, Chief Director of 2nd SBU in 2nd Main Business Supervision Unit

Division Head Executive

 

 

Masami Koizumi

 

Senior Managing Executive Officer, Chief Director of Administration, Director

Division Head Executive

 

 

Biography:

Mr. Masami Koizumi has been serving as Senior Managing Executive Officer, Chief Director of Administration and Director in UNITED ARROWS LTD., since April 1, 2012. He joined the Company in July 1995. He previously served as Director of Finance, Managing Executive Officer, Director of Administration and Director of Finance and Accounting of the Company. Mr. Koizumi also used to work for netprice, ltd. and other companies.

 

Age: 52

 

Yoshinori Matsuzaki

 

Executive Officer, Chief Director of BY

Division Head Executive

 

 

Naoki Ohta

 

Senior Executive Officer, Chief Director of UA in Main 1st Business Supervision Unit, Director of Men's Product

Division Head Executive

 

 

Yatsuhiro Sagawa

 

Senior Executive Officer, Chief Director of Business Support

Division Head Executive

 

 

Hisashi Takayama

 

Executive Officer, Director of Human Resources in Main Administration Unit

Division Head Executive

 

 

Kazuyasu Tanaka

 

Executive Officer, Chief Director of 1st SBU of 1st Main Business Supervision Unit

Division Head Executive

 

 

Naoki Tanigawa

 

Executive Officer, Chief Director of Product Support

Division Head Executive

 

 

Yasuo Uno

 

Senior Executive Officer, Chief Director of GLR in Main 2nd Business Supervision Unit

Division Head Executive

 

 

Mariko Yamasaki

 

Executive Officer, Manager of Business Planning Office

Division Head Executive

 

 

Yoichi Yasuoka

 

Executive Officer, Chief Director of CH

Division Head Executive

 

 

Hironari Hashioka

 

Corporate Auditor

Accounting Executive

 

 

Yukari Sakai

 

Standing Corporate Auditor

Accounting Executive

 

 

Yoshiyuki Yamakawa

 

Corporate Auditor

Accounting Executive

 

 

Takeo Nakazawa

 

Director of Finance and Accounting

Investor Relations Executive

 

 

Hisao Kawamoto

 

Executive Officer

Other

 

 

 

 Significant Developments

 

 

 

United Arrows Ltd to Establish New Subsidiary

Jun 10, 2013


United Arrows Ltd announced that it has decided to establish a wholly owned subsidiary, UNITED ARROWS Taiwan LTD, which will be engaged in import, export and sales of apparel in Taiwan, in August 2013.

United Arrows Ltd Begins Development Of New Merchandise Management System In Collaboration With Accenture Plc

May 29, 2013


United Arrows Ltd announced that it has begun the development of a new merchandise management system in collaboration with Accenture. The new system will be an integral part of United Arrows`s UA 2.0 program, a company-wide initiative to transform the information technology (IT) systems of the apparel retailer and manufacturer. The new system is scheduled to begin a phased roll-out, starting in 2014. The program includes developing a common platform to support multiple businesses, enabling the flexibility and agility to support business changes, and optimize its IT cost structure. Under the terms of the agreement, Accenture will design and build a new merchandise management system. Additionally, Accenture will operate and maintain the system on behalf of United Arrows.

United Arrows Ltd to Issue Year-end Dividend for FY 2013

May 08, 2013


United Arrows Ltd announced that it has decided to issue a year-end dividend of JPY 38 per share, above the latest dividend forecast of JPY 31 per share, disclosed on February 7, 2013, to all the shareholders of record as of March 31, 2013, effective June 27, 2013.

United Arrows Ltd Announces Retirement of Common Stock

Nov 05, 2012


United Arrows Ltd announced that it has decided to retire 5,000,000 shares of its common stock (approximately 11.7% of total shares outstanding), effective November 20, 2012.

United Arrows Ltd Expects Extraordinary Loss for Q2 of FY 2013; Raises Consolidated Mid-year and Full-year Guidance for FY 2013

Sep 28, 2012


United Arrows Ltd announced that the Company expects JPY 550 million extraordinary loss on impairment for the second quarter of the fiscal year ending March 31, 2013. The Company has raised the consolidated mid-year guidance for revenue from JPY 46,237 million to JPY 46,774 million, operating profit from JPY 3,053 million to JPY 4,236 million, ordinary profit from JPY 3,051 million to JPY 4,288 million, net profit from JPY 1,595 million to JPY 2,201 million and earning per share from JPY 49.82 to JPY 68.75 for the fiscal year ending March 31, 2013. The Company has also raised the consolidated full-year guidance for revenue from JPY 103,466 million to JPY 104,308 million, operating profit from JPY 10,195 million to JPY 10,956 million, ordinary profit from JPY 10,200 million to JPY 11,015 million, net profit from JPY 5,745 million to JPY 6,098 million and earning per share from JPY 179.41 to JPY 190.45 for the fiscal year ending March 31, 2013.

United Arrows Ltd Cancels Capital and Business Alliance with Mitsubishi Corporation

Sep 25, 2012


United Arrows Ltd announced that it has canceled the capital and business alliance with Mitsubishi Corporation, which was formed on August 28, 2007, on September 25, 2012.

Annual Income Statement

 

Financials in: USD (mil)

 

Except for share items (millions) and per share items (actual units)

 

 

 

 

  Financial Glossary

 

 

 

31-Mar-2013

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2013

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

82.970472

78.961215

85.691434

92.941082

100.484331

Auditor

Deloitte Touche Tohmatsu LLC

Deloitte Touche Tohmatsu LLC

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

Unqualified

 

 

 

 

 

 

    Net Sales

1,386.5

1,292.4

1,056.9

898.5

792.8

Revenue

1,386.5

1,292.4

1,056.9

898.5

792.8

Total Revenue

1,386.5

1,292.4

1,056.9

898.5

792.8

 

 

 

 

 

 

    Cost of Revenue

631.8

587.5

496.8

437.3

388.3

Cost of Revenue, Total

631.8

587.5

496.8

437.3

388.3

Gross Profit

754.7

704.9

560.2

461.2

404.5

 

 

 

 

 

 

    Selling/General/Administrative Expense

385.5

361.3

307.9

275.8

247.6

    Labor & Related Expense

168.3

162.2

130.6

119.2

101.4

    Advertising Expense

31.2

34.5

19.7

-

-

Total Selling/General/Administrative Expenses

585.0

557.9

458.1

395.0

349.0

    Depreciation

18.3

17.9

15.9

13.0

12.5

Depreciation/Amortization

18.3

17.9

15.9

13.0

12.5

    Impairment-Assets Held for Use

10.5

6.0

5.5

9.8

12.2

    Other Unusual Expense (Income)

1.0

5.5

9.9

3.0

0.0

Unusual Expense (Income)

11.5

11.5

15.4

12.8

12.2

    Other Operating Expense

-

0.0

-

-

-

Other Operating Expenses, Total

-

0.0

-

-

-

Total Operating Expense

1,246.6

1,174.8

986.2

858.0

762.0

 

 

 

 

 

 

Operating Income

139.9

117.6

70.8

40.4

30.8

 

 

 

 

 

 

        Interest Expense - Non-Operating

-1.0

-1.7

-1.7

-1.5

-0.9

    Interest Expense, Net Non-Operating

-1.0

-1.7

-1.7

-1.5

-0.9

        Interest Income - Non-Operating

0.0

0.0

0.0

0.0

0.0

        Investment Income - Non-Operating

-0.3

0.5

0.3

0.4

-0.3

    Interest/Investment Income - Non-Operating

-0.3

0.5

0.3

0.4

-0.2

Interest Income (Expense) - Net Non-Operating Total

-1.3

-1.1

-1.4

-1.2

-1.2

Gain (Loss) on Sale of Assets

-

0.0

0.1

0.0

0.0

    Other Non-Operating Income (Expense)

1.5

2.1

-0.2

2.2

0.8

Other, Net

1.5

2.1

-0.2

2.2

0.8

Income Before Tax

140.1

118.6

69.2

41.4

30.5

 

 

 

 

 

 

Total Income Tax

51.9

55.1

27.2

26.3

17.8

Income After Tax

88.2

63.5

42.0

15.1

12.7

 

 

 

 

 

 

Net Income Before Extraord Items

88.2

63.5

42.0

15.1

12.7

Net Income

88.2

63.5

42.0

15.1

12.7

 

 

 

 

 

 

    Miscellaneous Earnings Adjustment

0.0

0.0

0.0

0.0

0.0

Total Adjustments to Net Income

0.0

0.0

0.0

0.0

0.0

Income Available to Common Excl Extraord Items

88.2

63.5

42.0

15.1

12.7

 

 

 

 

 

 

Income Available to Common Incl Extraord Items

88.2

63.5

42.0

15.1

12.7

 

 

 

 

 

 

Basic/Primary Weighted Average Shares

31.7

31.6

37.1

42.2

42.2

Basic EPS Excl Extraord Items

2.78

2.01

1.13

0.36

0.30

Basic/Primary EPS Incl Extraord Items

2.78

2.01

1.13

0.36

0.30

Dilution Adjustment

-

0.0

0.0

0.0

0.0

Diluted Net Income

88.2

63.5

42.0

15.1

12.7

Diluted Weighted Average Shares

31.9

31.8

37.2

42.2

42.2

Diluted EPS Excl Extraord Items

2.76

2.00

1.13

0.36

0.30

Diluted EPS Incl Extraord Items

2.76

2.00

1.13

0.36

0.30

Dividends per Share - Common Stock Primary Issue

0.64

0.46

0.34

0.30

0.25

Gross Dividends - Common Stock

20.3

14.4

11.9

12.7

10.5

Interest Expense, Supplemental

1.0

1.7

1.7

1.5

0.9

Depreciation, Supplemental

18.3

17.9

16.0

13.0

12.5

Total Special Items

11.5

11.5

17.2

16.2

15.3

Normalized Income Before Tax

151.6

130.1

86.3

57.6

45.8

 

 

 

 

 

 

Effect of Special Items on Income Taxes

4.3

5.3

6.0

4.5

7.1

Inc Tax Ex Impact of Sp Items

56.2

60.4

33.2

30.8

24.8

Normalized Income After Tax

95.4

69.7

53.1

26.9

21.0

 

 

 

 

 

 

Normalized Inc. Avail to Com.

95.4

69.7

53.1

26.8

20.9

 

 

 

 

 

 

Basic Normalized EPS

3.01

2.20

1.43

0.64

0.50

Diluted Normalized EPS

2.99

2.19

1.43

0.64

0.50

Amort of Acquisition Costs, Supplemental

-

-

1.9

3.4

3.2

Amort of Intangibles, Supplemental

2.9

3.8

3.7

3.2

2.8

Rental Expenses

172.0

158.9

133.3

114.7

97.9

Advertising Expense, Supplemental

31.2

34.5

19.7

-

-

Reported Operating Profit

151.4

129.1

86.2

53.2

43.0

Reported Ordinary Profit

151.6

130.1

84.5

54.2

42.6

Normalized EBIT

151.4

129.1

86.2

53.2

43.0

Normalized EBITDA

172.6

150.9

107.7

72.9

61.5

    Current Tax - Total

55.2

60.5

-

-

-

Current Tax - Total

55.2

60.5

-

-

-

    Deferred Tax - Total

-3.2

-5.4

-

-

-

Deferred Tax - Total

-3.2

-5.4

-

-

-

Income Tax - Total

52.0

55.1

-

-

-

Defined Contribution Expense - Domestic

3.3

3.5

3.0

2.7

2.3

Total Pension Expense

3.3

3.5

3.0

2.7

2.3

 



 

Annual Balance Sheet

Financials in: USD (mil)

 

  Financial Glossary

 

 

31-Mar-2013

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

UpdateType/Date

Updated Normal
31-Mar-2013

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate

94.088557

82.385362

82.88

93.44

98.77

Auditor

Deloitte Touche Tohmatsu LLC

Deloitte Touche Tohmatsu LLC

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

Unqualified

 

 

 

 

 

 

    Cash & Equivalents

67.3

98.9

68.1

44.7

35.2

Cash and Short Term Investments

67.3

98.9

68.1

44.7

35.2

        Accounts Receivable - Trade, Gross

1.8

2.2

3.1

3.3

3.0

        Provision for Doubtful Accounts

0.0

0.0

-0.5

-0.4

-0.3

    Trade Accounts Receivable - Net

1.7

2.1

2.6

2.8

2.7

    Other Receivables

95.0

86.9

61.6

62.2

53.6

Total Receivables, Net

96.8

89.0

64.2

65.0

56.3

    Inventories - Finished Goods

183.3

188.7

189.4

178.9

187.3

    Inventories - Other

2.4

2.5

2.0

2.0

1.8

Total Inventory

185.8

191.2

191.4

180.9

189.1

    Deferred Income Tax - Current Asset

17.2

18.8

14.0

16.7

13.6

    Other Current Assets

4.8

5.2

4.2

3.8

4.0

Other Current Assets, Total

22.0

24.0

18.2

20.5

17.6

Total Current Assets

371.9

403.1

342.0

311.1

298.2

 

 

 

 

 

 

        Buildings

159.2

166.2

149.4

105.4

96.3

        Land/Improvements

6.0

6.9

6.9

6.1

5.8

        Construction in Progress

3.6

1.7

0.4

5.8

0.1

        Other Property/Plant/Equipment

39.8

41.9

38.2

30.4

27.3

    Property/Plant/Equipment - Gross

208.7

216.7

194.8

147.7

129.4

    Accumulated Depreciation

-113.3

-111.3

-96.0

-67.4

-50.5

Property/Plant/Equipment - Net

95.4

105.4

98.8

80.3

78.8

Goodwill, Net

-

-

0.0

1.7

4.8

Intangibles, Net

16.9

20.9

22.7

21.6

21.4

    LT Investments - Other

1.5

1.6

1.8

1.7

0.0

Long Term Investments

1.5

1.6

1.8

1.7

0.0

    Deferred Income Tax - Long Term Asset

7.1

6.0

5.3

5.3

4.8

    Other Long Term Assets

85.4

85.4

81.0

72.2

65.9

Other Long Term Assets, Total

92.5

91.4

86.3

77.5

70.7

Total Assets

578.1

622.4

551.6

494.0

474.0

 

 

 

 

 

 

Accounts Payable

90.3

96.9

86.8

82.1

81.7

Accrued Expenses

23.2

25.4

15.6

16.0

8.7

Notes Payable/Short Term Debt

42.5

34.0

154.4

24.0

61.3

Current Portion - Long Term Debt/Capital Leases

32.9

43.0

25.3

23.3

20.1

    Income Taxes Payable

25.7

46.9

7.2

18.5

3.6

    Other Payables

48.5

53.2

35.6

31.6

20.7

    Other Current Liabilities

10.3

12.5

6.6

12.2

5.0

Other Current liabilities, Total

84.5

112.6

49.5

62.3

29.3

Total Current Liabilities

273.4

311.9

331.6

207.6

201.0

 

 

 

 

 

 

    Long Term Debt

7.2

45.8

14.9

35.7

39.2

Total Long Term Debt

7.2

45.8

14.9

35.7

39.2

Total Debt

82.6

122.8

194.6

82.9

120.5

 

 

 

 

 

 

    Deferred Income Tax - LT Liability

-

0.4

0.0

-

-

Deferred Income Tax

-

0.4

0.0

-

-

    Reserves

24.1

23.7

21.6

0.0

-

    Pension Benefits - Underfunded

3.3

6.3

1.1

1.0

0.9

    Other Long Term Liabilities

0.1

0.1

0.1

0.1

0.0

Other Liabilities, Total

27.5

30.2

22.8

1.0

0.9

Total Liabilities

308.1

388.3

369.3

244.3

241.1

 

 

 

 

 

 

    Common Stock

32.2

36.8

36.6

32.4

30.7

Common Stock

32.2

36.8

36.6

32.4

30.7

Additional Paid-In Capital

43.5

49.7

49.4

43.8

41.5

Retained Earnings (Accumulated Deficit)

259.9

286.5

235.4

183.2

169.8

Treasury Stock - Common

-65.9

-139.1

-139.2

-9.7

-9.2

Unrealized Gain (Loss)

-0.1

-0.3

-0.1

0.0

0.0

    Other Equity

0.0

0.0

-

-

-

    Other Comprehensive Income

0.3

0.6

0.1

-0.1

0.2

Other Equity, Total

0.3

0.6

0.1

-0.1

0.2

Total Equity

270.0

234.2

182.2

249.7

232.9

 

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

578.1

622.4

551.5

494.0

474.0

 

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

31.8

31.6

31.6

42.2

42.2

Total Common Shares Outstanding

31.8

31.6

31.6

42.2

42.2

Treasury Shares - Common Stock Primary Issue

6.0

11.2

11.2

0.6

0.6

Employees

3,309

3,033

2,792

2,783

2,781

Number of Common Shareholders

12,020

13,878

14,234

14,938

17,262

Total Long Term Debt, Supplemental

40.1

88.8

40.2

58.9

59.2

Long Term Debt Maturing within 1 Year

32.9

43.0

25.3

23.3

20.1

Long Term Debt Maturing in Year 2

7.2

37.5

10.7

22.4

16.5

Long Term Debt Maturing in Year 3

-

8.3

4.2

9.5

16.6

Long Term Debt Maturing in Year 4

-

-

0.0

3.7

3.0

Long Term Debt Maturing in Year 5

-

-

0.0

0.0

3.0

Long Term Debt Maturing in 2-3 Years

7.2

45.8

14.9

31.9

33.1

Long Term Debt Maturing in 4-5 Years

-

-

0.0

3.7

6.1

Long Term Debt Matur. in Year 6 & Beyond

0.0

0.0

0.0

0.0

0.0

 



 

Annual Cash Flows

Financials in: USD (mil)

 

  Financial Glossary

 

 

 

31-Mar-2013

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2013

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

82.970472

78.961215

85.691434

92.941082

100.484331

Auditor

Deloitte Touche Tohmatsu LLC

Deloitte Touche Tohmatsu LLC

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

Unqualified

 

 

 

 

 

 

Net Income/Starting Line

140.1

118.6

69.2

41.4

30.4

    Depreciation

18.3

17.9

16.0

13.0

12.5

Depreciation/Depletion

18.3

17.9

16.0

13.0

12.5

    Amortization of Intangibles

2.9

3.8

3.7

3.2

2.8

    Amortization of Acquisition Costs

-

0.0

1.9

3.4

3.2

Amortization

2.9

3.8

5.5

6.6

5.9

    Unusual Items

10.5

5.7

15.6

8.3

10.4

    Other Non-Cash Items

-0.2

8.1

-2.3

7.0

1.4

Non-Cash Items

10.3

13.8

13.3

15.3

11.8

    Accounts Receivable

-21.0

-24.7

9.0

-5.7

-1.4

    Inventories

-20.8

1.4

12.1

19.1

-16.3

    Other Assets

-1.0

-0.7

0.0

-0.2

-0.6

    Accounts Payable

6.2

10.0

-5.6

-4.3

7.6

    Accrued Expenses

1.1

10.1

-2.4

6.9

0.0

    Other Liabilities

0.0

23.9

1.8

10.0

0.0

    Other Operating Cash Flow

-73.0

-21.2

-38.2

-16.8

-37.3

Changes in Working Capital

-108.5

-1.2

-23.3

8.9

-47.9

Cash from Operating Activities

63.1

153.0

80.8

85.3

12.8

 

 

 

 

 

 

    Purchase of Fixed Assets

-26.4

-25.5

-21.1

-13.9

-34.6

    Purchase/Acquisition of Intangibles

-2.0

-2.0

-1.7

-2.3

-3.1

Capital Expenditures

-28.4

-27.5

-22.8

-16.2

-37.8

    Sale of Fixed Assets

-

0.0

0.7

0.0

0.0

    Sale/Maturity of Investment

-

-

0.0

0.4

0.0

    Purchase of Investments

-0.1

-0.2

-0.7

-1.8

-0.1

    Sale of Intangible Assets

-

0.0

0.1

0.0

-

    Other Investing Cash Flow

-14.0

-6.7

-1.4

-3.8

-5.6

Other Investing Cash Flow Items, Total

-14.2

-6.9

-1.3

-5.2

-5.7

Cash from Investing Activities

-42.5

-34.3

-24.1

-21.4

-43.5

 

 

 

 

 

 

    Cash Dividends Paid - Common

-15.6

-11.6

-13.8

-11.3

-10.4

Total Cash Dividends Paid

-15.6

-11.6

-13.8

-11.3

-10.4

        Sale/Issuance of Common

1.2

0.7

0.6

0.0

0.0

        Repurchase/Retirement of Common

-

0.0

-124.9

0.0

0.0

    Common Stock, Net

1.2

0.7

-124.3

0.0

0.0

Issuance (Retirement) of Stock, Net

1.2

0.7

-124.3

0.0

0.0

    Short Term Debt, Net

14.5

-126.6

123.2

-41.0

22.4

        Long Term Debt Issued

-

101.3

0.0

17.6

54.7

        Long Term Debt Reduction

-42.7

-50.9

-25.4

-21.3

-32.5

    Long Term Debt, Net

-42.7

50.4

-25.4

-3.7

22.2

Issuance (Retirement) of Debt, Net

-28.2

-76.2

97.8

-44.7

44.6

Cash from Financing Activities

-42.6

-87.1

-40.2

-56.0

34.2

 

 

 

 

 

 

Foreign Exchange Effects

0.0

0.0

0.0

0.0

0.0

Net Change in Cash

-22.0

31.6

16.5

8.0

3.5

 

 

 

 

 

 

Net Cash - Beginning Balance

96.0

69.3

47.4

35.7

29.6

Net Cash - Ending Balance

74.0

100.9

63.8

43.7

33.1

Cash Interest Paid

1.0

1.7

1.7

1.5

1.0

Cash Taxes Paid

72.3

19.6

36.6

15.4

36.4

 


Annual Income Statement

 

Financials in: USD (mil)

 

Except for share items (millions) and per share items (actual units)

 

 

 

 

 

 

31-Mar-2013

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2013

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

82.970472

78.961215

85.691434

92.941082

100.484331

Auditor

Deloitte Touche Tohmatsu LLC

Deloitte Touche Tohmatsu LLC

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

Unqualified

 

 

 

 

 

 

    Net Sales

1,386.5

1,292.4

1,056.9

898.5

792.8

Total Revenue

1,386.5

1,292.4

1,056.9

898.5

792.8

 

 

 

 

 

 

    Rounding adjustment Income Statement

-

0.0

-

-

-

    Cost of Sales

631.8

587.5

496.8

437.3

388.3

    Other Selling/General/Admin. Expense

119.1

116.4

-

-

-

    Rent Expenses

172.0

158.9

133.3

114.7

97.9

    Salaries And Allowances

139.7

131.5

112.7

99.9

90.8

    Business Consignment Expenses

43.2

39.5

36.5

31.5

28.8

    Packing And Transportation Expenses

25.7

23.2

20.8

18.8

17.8

    Advertising Expenses

31.2

34.5

19.7

-

-

    Commission Fee

25.4

23.3

18.6

16.1

14.7

    Depreciation

18.3

17.9

15.9

13.0

12.5

    Provision For Bonuses

24.9

27.2

14.9

16.6

8.4

    Retirement Benefit Expenses

3.6

3.5

3.0

2.7

2.3

    Other SGA

-

-

98.6

94.7

88.4

    Rounding adjustment Income Statement

0.0

-

-

-

-

    Provision for directors'' retirement ben

-

5.4

-

-

-

    Reversal of provision for loss on store

-

0.0

-0.9

0.0

-

    SP Return of profit gained through ST

-

-

0.0

-1.5

0.0

    Compensation for transfer

-

0.0

-0.2

0.0

-

    SP Other Special Gains

-

-

-

-

0.0

    SP Fixed Asset Retired

-

0.5

0.8

1.6

2.0

    SP Impairment loss

10.5

5.5

4.8

8.2

10.2

    SP Reserve for officers retiremen

-

-

0.0

-

-

    SP Store closure allowance

-

-

0.0

4.5

0.0

    Loss on adjustment for changes of accoun

-

0.0

10.7

0.0

-

    SP Other Special Losses

1.0

0.1

0.2

0.0

0.0

Total Operating Expense

1,246.6

1,174.8

986.2

858.0

762.0

 

 

 

 

 

 

    NOP Interest Income

0.0

0.0

0.0

0.0

0.0

    Foreign Exchange Losses

-0.4

-

-

-

-

    NOP Dividend Income

0.0

0.1

0.0

0.0

-

    Other Non-Operating Income (Expense)

0.0

0.0

-

-

-

    NOP Store Rental Income

0.7

0.2

0.2

0.1

0.1

    NOP Currency Gain

-

0.5

0.2

0.4

0.0

    NOP Cash purchase discounts rcvd

0.6

0.5

0.4

0.4

0.3

    Other non-operating income

1.1

2.1

1.0

1.9

1.1

    NOP Interest Expenses

-1.0

-1.7

-1.7

-1.5

-0.9

    NOP Currency Losses

-

-

-

0.0

-0.3

    NOP Cost of Store Rental

-0.4

-0.1

-0.1

-0.1

-0.1

    NOP Commission paid

0.0

0.0

-1.4

0.0

-0.3

    NOP Donation Expenses

-

-

-

-

0.0

    Other non-operating expenses

-0.4

-0.5

-0.3

-0.2

-0.3

    SP G on sale of fixed assets

-

0.0

0.1

0.0

0.0

Net Income Before Taxes

140.1

118.6

69.2

41.4

30.5

 

 

 

 

 

 

Total income taxes

51.9

55.1

27.2

26.3

17.8

Net Income After Taxes

88.2

63.5

42.0

15.1

12.7

 

 

 

 

 

 

Net Income Before Extra. Items

88.2

63.5

42.0

15.1

12.7

Net Income

88.2

63.5

42.0

15.1

12.7

 

 

 

 

 

 

    Rounding adjustment Income Statement

0.0

-

-

-

-

    Rounding adjustment Income Statement

-

0.0

-

-

-

    Rounding Adjustment

-

-

0.0

0.0

0.0

Income Available to Com Excl ExtraOrd

88.2

63.5

42.0

15.1

12.7

 

 

 

 

 

 

Income Available to Com Incl ExtraOrd

88.2

63.5

42.0

15.1

12.7

 

 

 

 

 

 

Basic Weighted Average Shares

31.7

31.6

37.1

42.2

42.2

Basic EPS Excluding ExtraOrdinary Items

2.78

2.01

1.13

0.36

0.30

Basic EPS Including ExtraOrdinary Items

2.78

2.01

1.13

0.36

0.30

Dilution Adjustment

-

0.0

0.0

0.0

0.0

Diluted Net Income

88.2

63.5

42.0

15.1

12.7

Diluted Weighted Average Shares

31.9

31.8

37.2

42.2

42.2

Diluted EPS Excluding ExtraOrd Items

2.76

2.00

1.13

0.36

0.30

Diluted EPS Including ExtraOrd Items

2.76

2.00

1.13

0.36

0.30

DPS-Ordinary Shares

0.64

0.46

0.34

0.30

0.25

Gross Dividends - Common Stock

20.3

14.4

11.9

12.7

10.5

Normalized Income Before Taxes

151.6

130.1

86.3

57.6

45.8

 

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

56.2

60.4

33.2

30.8

24.8

Normalized Income After Taxes

95.4

69.7

53.1

26.9

21.0

 

 

 

 

 

 

Normalized Inc. Avail to Com.

95.4

69.7

53.1

26.8

20.9

 

 

 

 

 

 

Basic Normalized EPS

3.01

2.20

1.43

0.64

0.50

Diluted Normalized EPS

2.99

2.19

1.43

0.64

0.50

Advertising Expenses

31.2

34.5

19.7

-

-

Interest Expense

1.0

1.7

1.7

1.5

0.9

Rent Expenses

172.0

158.9

133.3

114.7

97.9

BC - Depreciation of Intangible Assets

2.9

-

-

-

-

Amortization of Intangible Assets

-

3.8

-

-

-

Amort of Intangibles

-

-

3.7

3.2

2.8

BC - Depreciation of Fixed Assets

18.3

-

-

-

-

Depreciation

-

17.9

-

-

-

Depreciation

-

-

16.0

13.0

12.5

Amort. of goodwill

-

-

1.9

3.4

3.2

    Income taxes-current

55.2

60.5

-

-

-

Current Tax - Total

55.2

60.5

-

-

-

    Income taxes-deferred

-3.2

-5.4

-

-

-

Deferred Tax - Total

-3.2

-5.4

-

-

-

Income Tax - Total

52.0

55.1

-

-

-

Reported Operating Profit

151.4

129.1

86.2

53.2

43.0

Reported Ordinary Profit

151.6

130.1

84.5

54.2

42.6

Defined Contribution Expense

3.3

3.5

-

-

-

Defined Contribution Expenses

-

-

3.0

2.7

2.3

Total Pension Expense

3.3

3.5

3.0

2.7

2.3

 

 



 

Annual Balance Sheet

Financials in: USD (mil)

 

 

 

31-Mar-2013

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

UpdateType/Date

Updated Normal
31-Mar-2013

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate

94.088557

82.385362

82.88

93.44

98.77

Auditor

Deloitte Touche Tohmatsu LLC

Deloitte Touche Tohmatsu LLC

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

Unqualified

 

 

 

 

 

 

    Cash & Deposit

67.3

98.9

68.1

44.7

35.2

    Accounts Rcvbl

-

-

-

0.0

3.0

    Notes and accounts receivable-trade

1.8

2.2

3.1

3.3

0.0

    Inventories - merchandise

183.3

188.7

189.4

178.9

187.3

    Inventories - supplies

2.4

2.5

2.0

2.0

1.8

    Accounts receivable-other

95.0

86.9

61.6

62.2

53.6

    Defer. Tax Asset

17.2

18.8

14.0

16.7

13.6

    Rounding adjustment Assets

0.0

0.0

-

-

-

    Other Current

4.8

5.1

4.2

3.8

4.0

    Doubt Debt Allow

0.0

0.0

-0.5

-0.4

-0.3

Total Current Assets

371.9

403.1

342.0

311.1

298.2

 

 

 

 

 

 

    Buildings

159.2

166.2

149.4

105.4

96.3

    Accumulated depreciation and impairment

-84.6

-81.7

-69.8

-47.0

-34.7

    Land

6.0

6.9

6.9

6.1

5.8

    Costr in Progr

3.6

1.7

0.4

5.8

0.1

    Rounding adjustment Assets

0.0

-

-

-

-

    Other Total investments and other assets

0.0

-

-

-

-

    Rounding adjustment Assets

-

0.0

-

-

-

    Other Other Long Term Assets

-

0.0

-

-

-

    Other PPE

39.8

41.9

38.2

30.4

27.3

    Accumulated depreciation and impairment

-28.7

-29.6

-26.2

-20.4

-15.8

    Goodwill

-

-

0.0

1.7

4.8

    Other intangible

16.9

20.9

22.7

21.6

21.4

    Inv. Securities

1.5

1.6

1.8

1.7

0.0

    Guarantee deposits

74.4

78.6

75.1

67.3

61.0

    Deferred tax assets

7.1

6.0

5.3

5.3

4.8

    Other LT Asset

11.3

7.1

5.9

5.0

4.9

    Doubt Debt Allow

-0.3

-0.3

0.0

0.0

0.0

    Property/Plant/Equipment, Total - Net

0.0

-

-

-

-

    Other Total Property/Plant/Equipment, Ne

-

0.0

-

-

-

Total Assets

578.1

622.4

551.6

494.0

474.0

 

 

 

 

 

 

    Notes and accounts payable-trade

90.3

96.9

86.8

82.1

81.7

    Accounts Payable

-

-

-

0.0

-

    Short-term loans payable

42.5

34.0

154.4

24.0

61.3

    Current portion of long-term loans payab

32.9

43.0

25.3

23.3

20.1

    Accounts payable-other

48.5

53.2

35.6

31.6

20.7

    Income Tax Pybl

25.7

46.9

7.2

18.5

3.6

    Bonus Allowance

22.0

24.2

14.9

16.0

8.7

    Provision for directors'' bonuses

1.2

1.2

0.7

0.0

-

    Rounding adjustment Liability

0.0

0.0

-

-

-

    Res, store closure

-

-

0.0

4.5

0.0

    Asset retirement obligations

0.3

1.1

0.9

0.0

-

    Other Current

9.9

11.4

5.7

7.7

5.0

Total Current Liabilities

273.4

311.9

331.6

207.6

201.0

 

 

 

 

 

 

    Long-term loans payable

7.2

45.8

14.9

35.7

39.2

Total Long Term Debt

7.2

45.8

14.9

35.7

39.2

 

 

 

 

 

 

    Provision for directors'' retirement ben

3.3

6.3

1.1

1.0

0.9

    Asset retirement obligations

24.1

23.7

21.6

0.0

-

    Other Long Term Liabilities

0.0

0.0

-

-

-

    Deferred tax liabilities(1)

-

0.4

-

-

-

    Deferred tax liabilities

-

-

0.0

-

-

    Other liabilities

0.1

0.1

0.1

0.1

0.0

Total Liabilities

308.1

388.3

369.3

244.3

241.1

 

 

 

 

 

 

    Other Equity

0.0

-

-

-

-

    Rounding adjustment Equity

-

0.0

-

-

-

    Common Stock

32.2

36.8

36.6

32.4

30.7

    Total capital surpluses

43.5

49.7

49.4

43.8

41.5

    Total retained earnings

259.9

286.5

235.4

183.2

169.8

    Treasury Stock

-65.9

-139.1

-139.2

-9.7

-9.2

    Valuation difference on available-for-sa

-0.1

-0.3

-0.1

0.0

0.0

    Deferred hedge gain/loss

0.3

0.6

0.1

-0.1

0.2

Total Equity

270.0

234.2

182.2

249.7

232.9

 

 

 

 

 

 

Total Liabilities & Shareholders' Equity

578.1

622.4

551.5

494.0

474.0

 

 

 

 

 

 

    S/O-Ordinary Shares

31.8

31.6

31.6

42.2

42.2

Total Common Shares Outstanding

31.8

31.6

31.6

42.2

42.2

T/S-Ordinary Shares

6.0

11.2

11.2

0.6

0.6

Number Of Employees

3,309

3,033

-

-

-

Full-Time Employees

-

-

2,792

2,783

2,781

Total Number of Shareholders

12,020

13,878

-

-

-

Number of Common Shareholders

-

-

14,234

14,938

17,262

Other Loans Payable Remaining

-

0.0

-

-

-

Loans Payable Maturing within a Year

32.9

43.0

25.3

23.3

20.1

Lns Pble Maturing over a Yr within 2 Yrs

7.2

37.5

-

-

-

LT Debt due within 2 Yr.

-

-

10.7

22.4

16.5

Lns Pble Maturg over 2 Yrs within 3 Yrs

-

8.3

-

-

-

LT Debt due within 3 Yr.

-

-

4.2

9.5

16.6

LT Debt due within 4 Yr

-

-

0.0

3.7

3.0

LT Debt due within 5 Yr

-

-

0.0

0.0

3.0

Total Long Term Debt, Supplemental

40.1

88.8

40.2

58.9

59.2

 



 

Annual Cash Flows

Financials in: USD (mil)

 

 

 

31-Mar-2013

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2013

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

82.970472

78.961215

85.691434

92.941082

100.484331

Auditor

Deloitte Touche Tohmatsu LLC

Deloitte Touche Tohmatsu LLC

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

Unqualified

 

 

 

 

 

 

Income Before Tax

140.1

118.6

69.2

41.4

30.4

    Depreciation

18.3

17.9

16.0

13.0

12.5

    Amort.-Intangibles

2.9

3.8

3.7

3.2

2.8

    Increase (decrease) in provision for dir

-2.5

5.4

-

-

-

    Amortization of long-term prepaid expens

1.3

1.2

0.9

0.9

0.9

    Loss (gain) on sales of property, plant

-

0.0

-

-

-

    Impairment loss

10.5

5.5

4.8

8.2

10.2

    Amort. of goodwill

-

0.0

1.9

3.4

3.2

    Increase (decrease) in provision for bon

0.9

9.6

-3.1

6.9

0.0

    Increase (decrease) in provision for dir

0.2

0.5

0.7

0.0

-

    Reserve for dir.'s retire. bonuse

-

-

0.0

-

-

    Increase (decrease) in provision for los

-

0.0

-4.9

4.5

0.0

    Directors' Allowance

-

-

-

0.0

-0.6

    Increase (decrease) in allowance for dou

0.0

-0.2

0.0

0.2

0.3

    Interest & Dividend

-0.1

-0.1

-0.1

0.0

0.0

    Loss on adjustment for changes of accoun

-

0.0

10.7

0.0

-

    Interest Expenses

1.0

1.7

1.7

1.5

0.9

    Loss on retirement of property, plant an

-

0.2

0.1

0.1

0.2

    Gain-Fix Asset Sold

-

-

0.0

0.0

0.0

    Intangibles WriteOff

-

0.0

0.0

0.0

0.0

    Loss (gain) on sales of intangible asset

-

0.0

0.0

0.0

-

    Decrease (increase) in notes and account

-21.0

-24.7

9.0

-5.7

-1.4

    Decrease (increase) in inventories

-20.8

1.4

12.1

19.1

-16.3

    Decrease (increase) in other current ass

-1.0

-0.7

0.0

-0.2

-0.6

    Increase (decrease) in notes and account

6.2

10.0

-5.6

-4.3

7.6

    Increase (decrease) in other current lia

0.0

23.8

1.5

10.0

0.0

    Increase (decrease) in other noncurrent

0.0

0.0

0.3

0.0

0.0

    Other, net

0.3

0.0

-

-

-

    Other Operating Cash Flow

0.0

0.0

-

-

-

    Other

-

-

0.0

0.0

0.1

    Interest & Dividend

0.1

0.1

0.1

0.0

0.0

    Interest Paid

-1.0

-1.7

-1.7

-1.5

-1.0

    Taxes Paid

-72.3

-19.6

-36.6

-15.4

-36.4

Cash from Operating Activities

63.1

153.0

80.8

85.3

12.8

 

 

 

 

 

 

    Time Deposit Made

-0.1

-0.2

-0.7

0.0

-0.1

    Time Deposit Matured

-

-

0.0

0.4

0.0

    Rounding adjustment Cash flow

0.0

-

-

-

-

    Payments for asset retirement obligation

-1.0

-1.2

-

-

-

    Inv. Sec. Bought

-

-

0.0

-1.8

0.0

    Purchase of property, plant and equipmen

-26.4

-25.5

-21.1

-13.9

-34.6

    Payments for retirement of property, pla

-

0.0

-0.4

0.0

-

    Assets retirement obligation

-

-

0.0

-

-

    Proceeds from sales of property, plant a

-

0.0

0.7

0.0

0.0

    Intangibles Bought

-2.0

-2.0

-1.7

-2.3

-3.1

    Sales of intangible assets

-

0.0

0.1

0.0

-

    Purchase of long-term prepaid expenses

-6.7

-2.3

-1.8

-1.0

-1.3

    Outgoing guaranteed deposits made

-9.1

-7.9

-5.5

-2.8

-4.3

    Outgoing guaranteed deposits returned

2.8

4.7

6.2

0.0

-

    Other, net

0.0

0.1

0.1

0.0

0.0

Cash from Investing Activities

-42.5

-34.3

-24.1

-21.4

-43.5

 

 

 

 

 

 

    Net increase (decrease) in short-term lo

14.5

-126.6

123.2

-41.0

22.4

    Proceeds from long-term loans payable

-

101.3

0.0

17.6

54.7

    Repayment of long-term loans payable

-42.7

-50.9

-25.4

-21.3

-32.5

    Repayment of corp. bond

-

-

-

-

0.0

    Treasury Repurchased

-

0.0

-124.9

0.0

0.0

    Disposal of treasury stock

1.2

0.7

0.6

0.0

0.0

    Dividend Paid

-15.6

-11.6

-13.8

-11.3

-10.4

Cash from Financing Activities

-42.6

-87.1

-40.2

-56.0

34.2

 

 

 

 

 

 

Foreign Exchange Effects

0.0

0.0

0.0

0.0

0.0

Net Change in Cash

-22.0

31.6

16.5

8.0

3.5

 

 

 

 

 

 

Net Cash - Beginning Balance

96.0

69.3

47.4

35.7

29.6

Net Cash - Ending Balance

74.0

100.9

63.8

43.7

33.1

    Cash Interest Paid

1.0

1.7

1.7

1.5

1.0

    Cash Taxes Paid

72.3

19.6

36.6

15.4

36.4

 

 

Financial Health

 

Financials in: USD (mil)

 

Except for share items (millions) and per share items (actual units)

 

 

 

Key Indicators USD (mil)

 

Quarter
Ending
31-Mar-2013

Quarter
Ending
Yr Ago

Annual
Year End
31-Mar-2013

1 Year
Growth

3 Year
Growth

5 Year
Growth

Total Revenue1 (?)

330.5

15.97%

1,386.5

12.73%

11.27%

9.76%

Operating Income1 (?)

8.1

-

139.9

25.02%

45.67%

22.59%

Income Available to Common Excl Extraord Items1 (?)

6.0

-

88.2

45.85%

73.41%

14.00%

Basic EPS Excl Extraord Items1 (?)

0.19

-

2.78

45.40%

90.77%

20.57%

Capital Expenditures2 (?)

28.4

8.43%

28.4

8.43%

16.06%

-4.31%

Cash from Operating Activities2 (?)

63.1

-56.65%

63.1

-56.65%

-12.91%

63.01%

Free Cash Flow (?)

30.7

-70.90%

30.7

-70.90%

-23.43%

-

Total Assets3 (?)

578.1

6.08%

578.1

6.08%

5.63%

4.64%

Total Liabilities3 (?)

308.1

-9.36%

308.1

-9.36%

8.29%

7.02%

Total Long Term Debt3 (?)

7.2

-81.95%

7.2

-81.95%

-41.10%

14.30%

Employees3 (?)

-

-

3309

9.10%

5.94%

6.98%

Total Common Shares Outstanding3 (?)

31.8

0.40%

31.8

0.40%

-9.04%

-5.52%

1-ExchangeRate: JPY to USD Average for Period

92.002316

 

82.970472

 

 

 

2-ExchangeRate: JPY to USD Average for Period

82.970472

 

82.970472

 

 

 

3-ExchangeRate: JPY to USD Period End Date

94.088557

 

94.088557

 

 

 

Key Ratios

 

31-Mar-2013

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

Profitability

Gross Margin (?)

54.43%

54.54%

53.00%

51.33%

51.02%

Operating Margin (?)

10.09%

9.10%

6.70%

4.50%

3.89%

Pretax Margin (?)

10.11%

9.18%

6.55%

4.61%

3.84%

Net Profit Margin (?)

6.36%

4.92%

3.97%

1.68%

1.60%

Financial Strength

Current Ratio (?)

1.36

1.29

1.03

1.50

1.48

Long Term Debt/Equity (?)

0.03

0.20

0.08

0.14

0.17

Total Debt/Equity (?)

0.31

0.52

1.07

0.33

0.52

Management Effectiveness

Return on Assets (?)

13.85%

10.35%

7.83%

3.02%

2.83%

Return on Equity (?)

32.74%

29.17%

18.71%

6.06%

5.57%

Efficiency

Receivables Turnover (?)

14.00

16.13

15.89

14.35

14.54

Inventory Turnover (?)

3.15

2.93

2.60

2.28

2.18

Asset Turnover (?)

2.18

2.10

1.97

1.80

1.77

Market Valuation USD (mil)

P/E (TTM) (?)

19.46

.

Enterprise Value2 (?)

1,809.1

Price/Sales (TTM) (?)

1.47

.

Enterprise Value/Revenue (TTM) (?)

1.48

Price/Book (MRQ) (?)

5.58

.

Enterprise Value/EBITDA (TTM) (?)

11.89

Market Cap as of 26-Jul-20131 (?)

1,693.8

.

 

 

1-ExchangeRate: JPY to USD on 26-Jul-2013

99.646220

 

 

 

2-ExchangeRate: JPY to USD on 31-Mar-2013

94.088557

 

 

 

 

 

Annual Ratios

Financials in: USD (mil)

 

Except for share items (millions) and per share items (actual units)

 

 

 



 

 

31-Mar-2013

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

Financial Strength

Current Ratio (?)

1.36

1.29

1.03

1.50

1.48

Quick/Acid Test Ratio (?)

0.60

0.60

0.40

0.53

0.46

Working Capital1 (?)

98.5

91.2

10.4

103.4

97.2

Long Term Debt/Equity (?)

0.03

0.20

0.08

0.14

0.17

Total Debt/Equity (?)

0.31

0.52

1.07

0.33

0.52

Long Term Debt/Total Capital (?)

0.02

0.13

0.04

0.11

0.11

Total Debt/Total Capital (?)

0.23

0.34

0.52

0.25

0.34

Payout Ratio (?)

22.97%

22.68%

29.90%

84.24%

82.83%

Effective Tax Rate (?)

37.07%

46.42%

39.32%

63.51%

58.28%

Total Capital1 (?)

352.6

356.9

376.9

332.6

353.4

 

 

 

 

 

 

Efficiency

Asset Turnover (?)

2.18

2.10

1.97

1.80

1.77

Inventory Turnover (?)

3.15

2.93

2.60

2.28

2.18

Days In Inventory (?)

115.69

124.39

140.49

159.80

167.09

Receivables Turnover (?)

14.00

16.13

15.89

14.35

14.54

Days Receivables Outstanding (?)

26.07

22.63

22.97

25.43

25.11

Revenue/Employee2 (?)

369,504

408,413

391,403

321,115

290,029

Operating Income/Employee2 (?)

37,287

37,163

26,214

14,444

11,275

EBITDA/Employee2 (?)

42,927

44,050

33,505

20,250

16,874

 

 

 

 

 

 

Profitability

Gross Margin (?)

54.43%

54.54%

53.00%

51.33%

51.02%

Operating Margin (?)

10.09%

9.10%

6.70%

4.50%

3.89%

EBITDA Margin (?)

11.62%

10.79%

8.56%

6.31%

5.82%

EBIT Margin (?)

10.09%

9.10%

6.70%

4.50%

3.89%

Pretax Margin (?)

10.11%

9.18%

6.55%

4.61%

3.84%

Net Profit Margin (?)

6.36%

4.92%

3.97%

1.68%

1.60%

COGS/Revenue (?)

45.57%

45.46%

47.00%

48.67%

48.98%

SG&A Expense/Revenue (?)

42.19%

43.17%

43.34%

43.97%

44.02%

 

 

 

 

 

 

Management Effectiveness

Return on Assets (?)

13.85%

10.35%

7.83%

3.02%

2.83%

Return on Equity (?)

32.74%

29.17%

18.71%

6.06%

5.57%

 

 

 

 

 

 

Valuation

Free Cash Flow/Share2 (?)

0.96

3.80

1.90

1.63

-0.60

Operating Cash Flow/Share 2 (?)

1.75

4.63

2.65

2.01

0.31

1-ExchangeRate: JPY to USD Period End Date

94.088557

82.385362

82.88

93.44

98.77

2-ExchangeRate: JPY to USD Average for Period

94.088557

82.385362

82.88

93.44

98.77

 

Current Market Multiples

Market Cap/Earnings (TTM) (?)

23.16

Market Cap/Equity (MRQ) (?)

6.64

Market Cap/Revenue (TTM) (?)

1.47

Market Cap/EBIT (TTM) (?)

13.43

Market Cap/EBITDA (TTM) (?)

11.79

Enterprise Value/Earnings (TTM) (?)

23.36

Enterprise Value/Equity (MRQ) (?)

6.70

Enterprise Value/Revenue (TTM) (?)

1.48

Enterprise Value/EBIT (TTM) (?)

13.55

Enterprise Value/EBITDA (TTM) (?)

11.89

 

 

 

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.11

UK Pound

1

Rs.94.77

Euro

1

Rs.81.54

 

 

INFORMATION DETAILS

 

Report Prepared by :

PRL

 

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

--

NB

New Business

 

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)