MIRA INFORM REPORT

 

 

Report Date :

20.02.2013

 

IDENTIFICATION DETAILS

 

Name :

NICHIBAN CO., LTD.

 

 

Registered Office :

2-3-3, Sekiguchi, Bunkyo-ku Tokyo, 112-8663

 

 

Country :

Japan

 

 

Financials (as on) :

31.03.2012

 

 

Date of Incorporation :

01.12.1934

 

 

Legal Form :

Public Parent

 

 

Line of Business :

Manufacture of paper and paperboard

 

 

No. of Employees :

1,141

 

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

 

Status :

Satisfactory

Payment Behaviour :

No Complaints

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 – June 30th, 2012

 

Country Name

Previous Rating

(31.03.2011)

Current Rating

(30.06.2012)

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 tiny agricultural sector is highly subsidized and protected, with crop yields among the highest in the world. Usually self-sufficient in rice, Japan imports about 60% of its food on a caloric basis. Japan maintains one of the world's largest fishing fleets and accounts for nearly 15% of the global catch. 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. Measured on a purchasing power parity (PPP) basis that adjusts for price differences, Japan in 2011 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 2011. A sharp downturn in business investment and global demand for Japan's exports in late 2008 pushed Japan further 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 in March disrupted manufacturing. Electricity supplies remain tight because Japan has temporarily shut down almost all of its nuclear power plants after the Fukushima Daiichi nuclear reactors were crippled by the earthquake and resulting tsunami. Estimates of the direct costs of the damage - rebuilding homes, factories, and infrastructure - range from $235 billion to $310 billion, and GDP declined almost 0.5% in 2011. Prime Minister Yoshihiko NODA has proposed opening the agricultural and services sectors to greater foreign competition and boosting exports through membership in the US-led Trans-Pacific Partnership trade talks and by pursuing free-trade agreements with the EU and others, but debate continues 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

NICHIBAN CO., LTD.                                                                                                              

 

2-3-3, Sekiguchi, Bunkyo-ku

 

 

Tokyo, 112-8663

Japan

 

 

Tel:

81-3-59785601

Fax:

81-3-59785620

 

www.nichiban.co.jp

 

Employees:

1,141

Company Type:

Public Parent

Corporate Family:

2 Companies

Traded:

Tokyo Stock Exchange:

4218

Incorporation Date:

01-Dec-1934

Auditor:

Seimei Audit Corporation

Financials in:

USD (mil) 

Fiscal Year End:

31-Mar-2012

Reporting Currency:

Japanese Yen

Annual Sales:

484.5  1

Net Income:

8.8

Total Assets:

551.8  2

Market Value:

128.6

 

(01-Feb-2013)

                                

Business Description                  

 

NICHIBAN CO., LTD. is a Japan-based company mainly engaged in the manufacture and sale of medical products, adhesive tapes and adhesives, as well as related machinery and apparatus. The Medical Business segment is engaged in the manufacture and sale of surgical tapes, dressing tapes, emergency adhesive tapes, first-aid bandage, elastic tapes and other types of tapes for medical use. The Tape Business segment is engaged in the manufacture and sale of tapes for non-heavy duty packaging, tapes for carton box, tapes for agricultural use and tapes for vehicles, as well as cellulose adhesive tapes, double sides tapes, adhesive transfer tapes and book binding tapes that are used at the office and in the home. As of March 31, 2012, the Company had three subsidiaries, two associated companies and one affiliated company. For the six months ended 30 September 2012, NICHIBAN CO., LTD. revenues decreased 33% to Y18.86B. Net income applicable to common stockholders decreased 35% to Y408M. Revenues reflect Tape Business segment decrease of 3% to Y12.34B. Net income also reflects Tape Business segment income decrease of 9% to Y815M, Eliminations/Corporate segment loss increase of 2% to Y1.27B.

          

Industry                                                                                                                                

 

Industry

Containers and Packaging

ANZSIC 2006:

1522 - Paper Bag Manufacturing

NACE 2002:

2112 - Manufacture of paper and paperboard

NAICS 2002:

322222 - Coated and Laminated Paper Manufacturing

UK SIC 2003:

2112 - Manufacture of paper and paperboard

UK SIC 2007:

1712 - Manufacture of paper and paperboard

US SIC 1987:

2672 - Coated and Laminated Paper, Not Elsewhere Classified

                        

Key Executives           

   

 

Name

Title

Naoto Hotta

President, Representative Director

Takehiko Haruhi

Executive Officer, Manager of Officer's Office

Toru Iida

Executive Officer, Saitama Plant Manager

Takashi Sudo

Senior Managing Director, Representative Director

Hideaki Hara

Executive Officer, Chief Director of Tape, Director

 

     Significant Developments                                                                                    

 

Topic

#*

Most Recent Headline

Date

Dividends

1

NICHIBAN CO., LTD. Lowers Year-end Dividend Forecast for FY 2012

8-Mar-2012

* number of significant developments within the last 12 months

>> View All  >> View Last 12 Months

                                                                    

Financial Summary                                       

 

As of 30-Sep-2012

Key Ratios

Company

Industry

Current Ratio (MRQ)

2.42

1.56

Quick Ratio (MRQ)

1.95

0.79

Debt to Equity (MRQ)

0.08

0.76

Sales 5 Year Growth

-0.71

7.83

Net Profit Margin (TTM) %

1.75

3.76

Return on Assets (TTM) %

1.49

6.34

Return on Equity (TTM) %

2.78

17.68

 

 

 

 

Stock Snapshot                                  

 

Traded: Tokyo Stock Exchange: 4218

 

As of 1-Feb-2013

   Financials in: JPY

Recent Price

283.00

 

EPS

17.40

52 Week High

285.00

 

Price/Sales

0.31

52 Week Low

238.00

 

Dividend Rate

6.00

Avg. Volume (mil)

0.02

 

Price/Earnings

16.17

Market Value (mil)

11,737.71

 

Price/Book

0.49

 

 

 

Beta

0.54

 

Price % Change

Rel S&P 500%

4 Week

6.39%

0.28%

13 Week

12.30%

-10.40%

52 Week

7.20%

-13.29%

Year to Date

6.39%

-2.96%

 

 

1 - Profit & Loss Item Exchange Rate: USD 1 = JPY 78.96121
2 - Balance Sheet Item Exchange Rate: USD 1 = JPY 82.38536

 

 

 

Corporate Overview

 

Location
2-3-3, Sekiguchi, Bunkyo-ku
Tokyo, 112-8663
Japan

 

Tel:

81-3-59785601

Fax:

81-3-59785620

 

www.nichiban.co.jp

Quote Symbol - Exchange

4218 - Tokyo Stock Exchange

Sales JPY(mil):

38,260.0

Assets JPY(mil):

45,461.0

Employees:

1,141

Fiscal Year End:

31-Mar-2012

 

Industry:

Containers and Packaging

Incorporation Date:

01-Dec-1934

Company Type:

Public Parent

Quoted Status:

Quoted

 

President, Representative Director:

Naoto Hotta

 

Industry Codes

 

ANZSIC 2006 Codes:

1522

-

Paper Bag Manufacturing

1915

-

Adhesive Manufacturing

2412

-

Medical and Surgical Equipment Manufacturing

 

NACE 2002 Codes:

2112

-

Manufacture of paper and paperboard

2462

-

Manufacture of glues and gelatine

3310

-

Manufacture of medical and surgical equipment and orthopaedic appliances

 

NAICS 2002 Codes:

322222

-

Coated and Laminated Paper Manufacturing

325520

-

Adhesive Manufacturing

339113

-

Surgical Appliance and Supplies Manufacturing

 

US SIC 1987:

2672

-

Coated and Laminated Paper, Not Elsewhere Classified

2891

-

Adhesives and Sealants

3842

-

Orthopedic, Prosthetic, and Surgical Appliances and Supplies

 

UK SIC 2003:

2112

-

Manufacture of paper and paperboard

3310

-

Manufacture of medical and surgical equipment and orthopaedic appliances

2462

-

Manufacture of glues and gelatine

 

UK SIC 2007:

1712

-

Manufacture of paper and paperboard

2052

-

Manufacture of glues

3250

-

Manufacture of medical and dental instruments and supplies

 

Business Description

NICHIBAN CO., LTD. is a Japan-based company mainly engaged in the manufacture and sale of medical products, adhesive tapes and adhesives, as well as related machinery and apparatus. The Medical Business segment is engaged in the manufacture and sale of surgical tapes, dressing tapes, emergency adhesive tapes, first-aid bandage, elastic tapes and other types of tapes for medical use. The Tape Business segment is engaged in the manufacture and sale of tapes for non-heavy duty packaging, tapes for carton box, tapes for agricultural use and tapes for vehicles, as well as cellulose adhesive tapes, double sides tapes, adhesive transfer tapes and book binding tapes that are used at the office and in the home. As of March 31, 2012, the Company had three subsidiaries, two associated companies and one affiliated company. For the six months ended 30 September 2012, NICHIBAN CO., LTD. revenues decreased 33% to Y18.86B. Net income applicable to common stockholders decreased 35% to Y408M. Revenues reflect Tape Business segment decrease of 3% to Y12.34B. Net income also reflects Tape Business segment income decrease of 9% to Y815M, Eliminations/Corporate segment loss increase of 2% to Y1.27B.

 

More Business Descriptions

Manufacture of adhesive tapes for office use; medicated plasters; pharmaceuticals, especially ointment for skin conditions

 

Adhesive Manufacturing

 

 

 

 

 

 

Financial Data

Financials in:

JPY(mil)

 

Revenue:

38,260.0

Net Income:

693.0

Assets:

45,461.0

Long Term Debt:

423.0

 

Total Liabilities:

21,511.0

 

Working Capital:

17.9

 

 

 

Date of Financial Data:

31-Mar-2012

 

1 Year Growth

-0.7%

-26.6%

2.0%

 

Market Data

Quote Symbol:

4218

Exchange:

Tokyo Stock Exchange

Currency:

JPY

Stock Price:

283.0

Stock Price Date:

02-01-2013

52 Week Price Change %:

7.2

Market Value (mil):

11,737,710.0

 

SEDOL:

6638427

ISIN:

JP3662400005

 

Equity and Dept Distribution:

FY'99-'02 WAS were estimated. FY'05-07 1Q & 3Q, WAS & O/S shs. estimated. FY'08 3Q's WAS were estimated and WAS=O/S. FY'08 1Q reported EPS=Y2.48, O/S was estimated and O/S=WAS.

 

 

Shareholders

 

 

Major Shareholders

Taiho Pharmaceutical Co Ltd (32.5%); Customers' Stockholding (5.3%)

 

 

 

 

Key Corporate Relationships

Auditor:

Seimei Audit Corporation

 

Auditor:

Seimei Audit Corporation

 

 

 

 

 

 

 

 

 

 

Corporate Structure News

 

NICHIBAN CO., LTD.
Total Corporate Family Members: 2

 

 

Company Name

Company Type

Location

Country

Industry

Sales
(USD mil)

Employees

NICHIBAN CO., LTD.

Parent

Tokyo

Japan

Containers and Packaging

484.5

1,141

Nichiban Medical Corp.

Subsidiary

Asakura-Gun, Fukuoka

Japan

Biotechnology and Drugs

68.6

 

 

Executives Report

 

Board of Directors

 

Name

Title

Function

 

Hideaki Hara

 

Executive Officer, Chief Director of Tape, Director

Director/Board Member

 

Biography:

Mr. Hideaki Hara has been serving as Executive Officer, Chief Director of Tape and Director in NICHIBAN CO., LTD. since June 2012. He joined the Compny in April 1984.

 

Age: 50

 

Naoto Hotta

 

President, Representative Director

Director/Board Member

 

 

Biography:

Mr. Naoto Hotta has been serving as President and Representative Director in NICHIBAN CO., LTD. since June 2005. He joined the Company in April 1972. His previous titles include Director of Business Administration and Director in the Company.

 

Age: 62

 

Akatsuki Ito

 

Executive Officer, Chief Director of Medical Business, Director

Director/Board Member

 

 

Biography:

Mr. Akatsuki Ito has been serving as Executive Officer, Chief Director of Medical Business and Director in NICHIBAN CO., LTD. since June 2012. He joined the Company in April 1984.

 

Age: 51

 

Takemasa Kokubo

 

Executive Officer, Chief Director of Research, Director

Director/Board Member

 

 

Biography:

Mr. Takemasa Kokubo has been serving as Executive Officer, Chief Director of Research and Director in NICHIBAN CO., LTD. since June 2011. He joined the Company in April 1985. His previous title was Osaka Plant Manager.

 

Age: 49

 

Hironori Sakai

 

Executive Officer, Chief Director of Administration, Director

Director/Board Member

 

 

Biography:

Mr. Hironori Sakai has been serving as Executive Officer, Chief Director of Administration and Director in NICHIBAN CO., LTD. since April 2011. He joined the Company in April 1985. His previous title was Director of Administration.

 

Age: 51

 

Nobuyuki Sekiya

 

Executive Director

Director/Board Member

 

 

Biography:

Mr. Nobuyuki Sekiya has been serving as Executive Director in NICHIBAN CO., LTD., since April 1, 2012. He is also in charge of Business Planning. He joined the Company in April 1982 and previously served as Executive Officer, Chief Director of Medical Business and Director of Tape Business.

 

Age: 54

 

Takashi Sudo

 

Senior Managing Director, Representative Director

Director/Board Member

 

 

Biography:

Mr. Takashi Sudo has been serving as Senior Managing Director and Representative Director in NICHIBAN CO., LTD. since June 25, 2010. He joined the Company in April 2009. He used to work for TAIHO PHARMACEUTICAL CO., LTD.

 

Age: 59

 

Tatsuya Suzuki

 

Executive Officer, Chief Senior Director of Business, Director

Director/Board Member

 

 

Biography:

Mr. Tatsuya Suzuki has been serving as Executive Officer, Chief Senior Director of Business and Director in NICHIBAN CO., LTD. since April 2011. He joined the Company in April 1981 and previously served as Senior Director of Business Promotion and Director of Medical Business.

 

Age: 53

 

Takafumi Yamada

 

Executive Officer, Chief Director of Quality Assurance, Director

Director/Board Member

 

 

Biography:

Mr. Takafumi Yamada has been serving as Executive Officer, Chief Director of Quality Assurance and Director in NICHIBAN CO., LTD. since April 2011. He joined the Company in April 1984. His previous titles include Anjo Plant Manager and Director of Quality Assurance.

 

Age: 50

 

 

Executives

 

Name

Title

Function

Naoto Hotta

 

President, Representative Director

President

Biography:

Mr. Naoto Hotta has been serving as President and Representative Director in NICHIBAN CO., LTD. since June 2005. He joined the Company in April 1972. His previous titles include Director of Business Administration and Director in the Company.

 

Age: 62

 

Teruhiko Hiraide

 

Managing Executive Officer

Managing Director

 

 

Biography:

Mr. Teruhiko Hiraide has been serving as Managing Executive Officer for NICHIBAN CO., LTD., since April 1, 2008. He previously served as Managing Executive Officer, Manager of Executive Office and Manager of Internal Audit Office in the Company.

 

Takashi Sudo

 

Senior Managing Director, Representative Director

Managing Director

 

 

Biography:

Mr. Takashi Sudo has been serving as Senior Managing Director and Representative Director in NICHIBAN CO., LTD. since June 25, 2010. He joined the Company in April 2009. He used to work for TAIHO PHARMACEUTICAL CO., LTD.

 

Age: 59

 

Takehiko Haruhi

 

Executive Officer, Manager of Officer's Office

Other

 

 

Toru Iida

 

Executive Officer, Saitama Plant Manager

Other

 

 

Toshifumi Maruyama

 

Managing Executive Officer

Other

 

 

Tetsuaki Matsuda

 

Executive Officer

Other

 

 

Teruo Ozaki

 

Executive Officer

Other

 

 

Eisuke Saito

 

Executive Officer

Other

 

 

Kazutoku Takahashi

 

Executive Officer, Director of Purchase

Other

 

 

Hideo Tateno

 

Executive Officer, Anjou Plant Manager

Other

 

 

Yoshinaga Tsuzuki

 

Executive Officer

Other

 

 

 

 Significant Developments

 

 

 

 

NICHIBAN CO., LTD. Lowers Year-end Dividend Forecast for FY 2012

Mar 08, 2012


NICHIBAN CO., LTD. announced that it has lowered the year-end dividend forecast from JPY 7 per share, disclosed on May 13, 2011, to JPY 6 per share, for the fiscal year ending March 2012.

 

 

Annual Income Statement

 

Financials in: USD (mil)

 

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

 

 

 

 

 

  Financial Glossary

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Updated Normal
31-Mar-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

78.961215

85.691434

92.941082

100.484331

114.302336

Auditor

Seimei Audit Corporation

Seimei Audit Corporation

Seimei Audit Corporation

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

    Net Sales

484.5

449.5

403.3

385.3

354.9

Revenue

484.5

449.5

403.3

385.3

354.9

Total Revenue

484.5

449.5

403.3

385.3

354.9

 

 

 

 

 

 

    Cost of Revenue

348.7

320.3

290.5

281.8

258.5

Cost of Revenue, Total

348.7

320.3

290.5

281.8

258.5

Gross Profit

135.9

129.2

112.9

103.5

96.4

 

 

 

 

 

 

    Selling/General/Administrative Expense

53.1

36.8

31.0

29.3

27.9

    Labor & Related Expense

52.8

48.5

46.7

44.4

39.9

    Advertising Expense

6.8

5.5

4.1

4.5

3.7

Total Selling/General/Administrative Expenses

112.7

90.8

81.9

78.2

71.5

Research & Development

-

12.9

12.2

11.0

9.9

    Depreciation

3.0

2.5

2.1

1.9

1.7

Depreciation/Amortization

3.0

2.5

2.1

1.9

1.7

    Impairment-Assets Held for Use

0.0

4.8

2.6

0.4

1.1

    Impairment-Assets Held for Sale

0.0

0.0

0.0

0.1

0.0

    Other Unusual Expense (Income)

0.0

0.0

-1.2

-0.3

0.0

Unusual Expense (Income)

0.0

4.8

1.4

0.2

1.1

Total Operating Expense

464.4

431.3

388.0

373.1

342.7

 

 

 

 

 

 

Operating Income

20.2

18.2

15.3

12.2

12.2

 

 

 

 

 

 

        Interest Expense - Non-Operating

-0.7

-0.7

-0.7

-1.0

-0.9

    Interest Expense, Net Non-Operating

-0.7

-0.7

-0.7

-1.0

-0.9

        Interest Income - Non-Operating

0.2

0.1

0.2

0.3

0.2

        Investment Income - Non-Operating

0.6

1.1

1.4

0.7

1.4

    Interest/Investment Income - Non-Operating

0.8

1.2

1.6

1.0

1.7

Interest Income (Expense) - Net Non-Operating Total

0.1

0.5

0.9

0.0

0.7

Gain (Loss) on Sale of Assets

-0.8

-1.0

-0.9

-0.4

-0.5

    Other Non-Operating Income (Expense)

-0.3

-0.1

0.0

0.5

0.4

Other, Net

-0.3

-0.1

0.0

0.5

0.4

Income Before Tax

19.1

17.7

15.3

12.4

12.7

 

 

 

 

 

 

Total Income Tax

10.4

6.6

5.4

4.7

4.7

Income After Tax

8.8

11.1

9.9

7.6

8.0

 

 

 

 

 

 

Net Income Before Extraord Items

8.8

11.1

9.9

7.6

8.0

Net Income

8.8

11.1

9.9

7.6

8.0

 

 

 

 

 

 

    Miscellaneous Earnings Adjustment

0.0

-0.1

-0.1

-0.1

-0.1

Total Adjustments to Net Income

0.0

-0.1

-0.1

-0.1

-0.1

Income Available to Common Excl Extraord Items

8.8

11.0

9.8

7.5

8.0

 

 

 

 

 

 

Income Available to Common Incl Extraord Items

8.8

11.0

9.8

7.5

8.0

 

 

 

 

 

 

Basic/Primary Weighted Average Shares

41.5

41.5

41.5

41.5

41.5

Basic EPS Excl Extraord Items

0.21

0.27

0.24

0.18

0.19

Basic/Primary EPS Incl Extraord Items

0.21

0.27

0.24

0.18

0.19

Dilution Adjustment

0.0

0.0

0.0

0.0

0.0

Diluted Net Income

8.8

11.0

9.8

7.5

8.0

Diluted Weighted Average Shares

41.5

41.5

41.5

41.5

41.5

Diluted EPS Excl Extraord Items

0.21

0.27

0.24

0.18

0.19

Diluted EPS Incl Extraord Items

0.21

0.27

0.24

0.18

0.19

Dividends per Share - Common Stock Primary Issue

0.08

0.07

0.06

0.06

0.05

Gross Dividends - Common Stock

3.1

2.9

2.7

2.5

2.2

Interest Expense, Supplemental

0.7

0.7

0.7

1.0

0.9

Depreciation, Supplemental

23.5

20.3

18.0

15.6

14.5

Total Special Items

0.8

5.8

2.3

0.6

1.6

Normalized Income Before Tax

19.9

23.5

17.6

13.0

14.4

 

 

 

 

 

 

Effect of Special Items on Income Taxes

0.4

2.1

0.8

0.2

0.6

Inc Tax Ex Impact of Sp Items

10.8

8.7

6.3

5.0

5.3

Normalized Income After Tax

9.1

14.7

11.4

8.0

9.0

 

 

 

 

 

 

Normalized Inc. Avail to Com.

9.1

14.6

11.3

7.9

9.0

 

 

 

 

 

 

Basic Normalized EPS

0.22

0.35

0.27

0.19

0.22

Diluted Normalized EPS

0.22

0.35

0.27

0.19

0.22

Rental Expenses

5.6

5.1

5.2

5.0

4.4

Advertising Expense, Supplemental

6.8

5.5

4.1

4.5

3.7

Research & Development Exp, Supplemental

12.9

12.9

12.2

11.0

9.9

Reported Operating Profit

20.1

22.9

16.6

13.4

13.2

Reported Ordinary Profit

19.9

23.4

17.6

14.0

14.1

Normalized EBIT

20.2

23.0

16.7

12.4

13.3

Normalized EBITDA

43.7

43.3

34.7

28.0

27.8

    Current Tax - Total

4.9

-

-

-

-

Current Tax - Total

4.9

-

-

-

-

    Deferred Tax - Total

5.4

-

-

-

-

Deferred Tax - Total

5.4

-

-

-

-

Income Tax - Total

10.4

-

-

-

-

Interest Cost - Domestic

2.2

2.1

2.2

2.2

2.1

Service Cost - Domestic

4.6

4.4

4.0

4.1

3.8

Prior Service Cost - Domestic

-0.2

-0.2

0.0

0.0

0.0

Expected Return on Assets - Domestic

-1.0

-1.0

-0.8

-1.0

-1.0

Actuarial Gains and Losses - Domestic

2.0

1.7

1.8

1.2

0.7

Transition Costs - Domestic

-

0.0

6.0

5.5

4.8

Domestic Pension Plan Expense

7.6

7.1

13.1

12.0

10.4

Defined Contribution Expense - Domestic

1.0

1.0

0.9

0.9

0.9

Total Pension Expense

8.6

8.1

14.1

12.9

11.3

Discount Rate - Domestic

2.00%

2.00%

2.00%

2.00%

2.00%

Expected Rate of Return - Domestic

2.00%

2.00%

2.00%

0.50%

0.50%

Total Plan Interest Cost

2.2

2.1

2.2

2.2

2.1

Total Plan Service Cost

4.6

4.4

4.0

4.1

3.8

Total Plan Expected Return

-1.0

-1.0

-0.8

-1.0

-1.0

 




 

Annual Balance Sheet

Financials in: USD (mil)

 

  Financial Glossary

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

UpdateType/Date

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Updated Normal
31-Mar-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate

82.385362

82.88

93.44

98.77

99.535

Auditor

Seimei Audit Corporation

Seimei Audit Corporation

Seimei Audit Corporation

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

    Cash & Equivalents

122.0

125.5

98.0

75.6

55.4

    Short Term Investments

6.1

6.1

5.4

5.1

35.2

Cash and Short Term Investments

128.2

131.6

103.4

80.7

90.5

        Accounts Receivable - Trade, Gross

151.1

143.2

126.4

117.9

129.7

        Provision for Doubtful Accounts

0.0

-0.1

-0.2

-0.2

-0.2

    Trade Accounts Receivable - Net

151.1

143.0

126.2

117.7

129.5

Total Receivables, Net

151.1

143.0

126.2

117.7

129.5

    Inventories - Finished Goods

36.4

29.9

30.0

33.5

35.3

    Inventories - Work In Progress

16.9

16.0

13.8

13.5

12.7

    Inventories - Raw Materials

13.8

13.8

10.8

10.9

10.3

Total Inventory

67.2

59.7

54.6

58.0

58.4

    Deferred Income Tax - Current Asset

7.0

7.7

7.1

6.6

6.8

    Other Current Assets

2.5

2.2

1.6

2.2

3.7

Other Current Assets, Total

9.6

9.8

8.7

8.7

10.4

Total Current Assets

356.0

344.3

292.9

265.2

288.8

 

 

 

 

 

 

Property/Plant/Equipment - Net

140.3

137.0

126.1

121.7

115.4

Intangibles, Net

1.0

0.8

0.5

0.7

1.0

    LT Investment - Affiliate Companies

-

7.8

-

-

-

    LT Investments - Other

22.2

10.3

16.6

14.6

14.4

Long Term Investments

22.2

18.1

16.6

14.6

14.4

Note Receivable - Long Term

0.0

0.6

0.1

0.1

0.2

    Deferred Income Tax - Long Term Asset

26.6

31.0

27.4

24.7

24.3

    Other Long Term Assets

5.7

5.9

4.4

6.3

6.5

Other Long Term Assets, Total

32.4

36.8

31.8

31.0

30.8

Total Assets

551.8

537.7

468.0

433.2

450.5

 

 

 

 

 

 

Accounts Payable

92.7

83.5

70.2

68.3

79.3

Accrued Expenses

35.4

35.6

29.1

26.3

29.5

Notes Payable/Short Term Debt

2.2

2.4

1.6

4.5

2.2

Current Portion - Long Term Debt/Capital Leases

26.4

1.9

1.2

3.8

21.6

    Income Taxes Payable

2.0

2.4

4.5

2.5

2.3

    Other Current Liabilities

15.7

11.7

10.5

8.0

6.2

Other Current liabilities, Total

17.6

14.1

15.0

10.5

8.4

Total Current Liabilities

174.4

137.5

117.1

113.3

141.1

 

 

 

 

 

 

    Long Term Debt

0.0

24.1

21.4

20.2

23.1

    Capital Lease Obligations

5.1

5.8

3.9

3.1

0.0

Total Long Term Debt

5.1

29.9

25.3

23.4

23.1

Total Debt

33.8

34.3

28.1

31.7

46.9

 

 

 

 

 

 

    Reserves

1.1

1.1

-

-

-

    Pension Benefits - Underfunded

44.2

49.8

50.2

44.5

38.4

    Other Long Term Liabilities

36.2

35.4

30.5

27.9

27.6

Other Liabilities, Total

81.5

86.4

80.8

72.3

65.9

Total Liabilities

261.1

253.8

223.2

209.0

230.1

 

 

 

 

 

 

    Common Stock

66.2

65.8

58.3

55.2

54.8

Common Stock

66.2

65.8

58.3

55.2

54.8

Additional Paid-In Capital

50.8

50.5

44.8

42.4

42.1

Retained Earnings (Accumulated Deficit)

175.6

169.1

142.6

128.2

122.1

Treasury Stock - Common

-0.1

-0.1

-0.1

-0.1

-0.1

Unrealized Gain (Loss)

0.6

0.5

0.8

0.4

1.4

    Translation Adjustment

-2.4

-2.0

-1.7

-1.9

0.1

    Other Equity

0.0

-

-

-

-

Other Equity, Total

-2.4

-2.0

-1.7

-1.9

0.1

Total Equity

290.7

283.9

244.8

224.2

220.4

 

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

551.8

537.7

468.0

433.2

450.5

 

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

41.5

41.5

41.5

41.5

41.5

Total Common Shares Outstanding

41.5

41.5

41.5

41.5

41.5

Treasury Shares - Common Stock Primary Issue

0.0

0.0

0.0

0.0

0.0

Employees

1,141

1,149

1,143

1,107

1,091

Number of Common Shareholders

5,103

4,893

4,979

4,800

4,866

Total Long Term Debt, Supplemental

59.4

58.5

21.4

23.3

44.7

Long Term Debt Maturing within 1 Year

24.3

24.1

0.0

3.0

24.6

Long Term Debt Maturing in Year 2

-

0.0

10.7

0.0

0.0

Long Term Debt Maturing in Year 3

-

0.0

10.7

0.0

0.0

Long Term Debt Maturing in Year 4

-

0.0

0.0

20.2

0.0

Long Term Debt Maturing in Year 5

-

0.0

0.0

0.0

20.1

Long Term Debt Maturing in 2-3 Years

-

0.0

21.4

0.0

0.0

Long Term Debt Maturing in 4-5 Years

-

0.0

0.0

20.2

20.1

Long Term Debt Matur. in Year 6 & Beyond

35.1

34.3

0.0

0.0

0.0

Total Capital Leases, Supplemental

7.3

7.7

5.1

3.9

-

Capital Lease Payments Due in Year 1

2.1

1.9

1.2

0.7

-

Capital Lease Payments Due in Year 2

1.8

1.8

1.2

0.7

-

Capital Lease Payments Due in Year 3

1.3

1.4

1.1

0.7

-

Capital Lease Payments Due in Year 4

1.0

0.9

0.7

0.7

-

Capital Lease Payments Due in Year 5

0.5

0.6

0.4

0.4

-

Capital Lease Payments Due in 2-3 Years

3.0

3.3

2.3

1.5

-

Capital Lease Payments Due in 4-5 Years

1.5

1.6

1.1

1.0

-

Cap. Lease Pymts. Due in Year 6 & Beyond

0.6

1.0

0.5

0.7

-

Pension Obligation - Domestic

104.5

109.6

102.8

106.8

113.4

Plan Assets - Domestic

49.2

49.2

44.4

41.3

55.1

Funded Status - Domestic

-55.3

-60.3

-58.4

-65.5

-58.3

Total Funded Status

-55.3

-60.3

-58.4

-65.5

-58.3

Discount Rate - Domestic

2.00%

2.00%

2.00%

2.00%

2.00%

Expected Rate of Return - Domestic

2.00%

2.00%

2.00%

0.50%

0.50%

Accrued Liabilities - Domestic

-43.1

-46.9

-47.8

-41.7

-35.4

Other Assets, Net - Domestic

12.2

13.4

10.7

23.7

22.9

Net Assets Recognized on Balance Sheet

-31.0

-33.5

-37.1

-18.0

-12.6

Total Plan Obligations

104.5

109.6

102.8

106.8

113.4

Total Plan Assets

49.2

49.2

44.4

41.3

55.1

 




 

Annual Cash Flows

Financials in: USD (mil)

 

  Financial Glossary

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Updated Normal
31-Mar-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

78.961215

85.691434

92.941082

100.484331

114.302336

Auditor

Seimei Audit Corporation

Seimei Audit Corporation

Seimei Audit Corporation

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

Net Income/Starting Line

19.1

17.6

15.2

12.3

12.7

    Depreciation

23.5

20.3

18.0

15.6

14.5

Depreciation/Depletion

23.5

20.3

18.0

15.6

14.5

    Unusual Items

0.7

5.1

3.3

0.8

1.6

    Other Non-Cash Items

-5.9

-6.3

3.3

6.1

5.0

Non-Cash Items

-5.2

-1.2

6.7

6.9

6.6

    Accounts Receivable

-7.4

-0.6

-1.9

12.6

7.0

    Inventories

-7.4

1.8

6.8

0.8

-4.6

    Accounts Payable

9.1

4.2

-2.0

-11.4

2.6

    Other Operating Cash Flow

-4.8

-6.2

-1.0

-5.9

-8.4

Changes in Working Capital

-10.4

-0.9

2.0

-4.0

-3.4

Cash from Operating Activities

27.1

35.8

41.9

30.8

30.4

 

 

 

 

 

 

    Purchase of Fixed Assets

-21.4

-15.8

-18.6

-12.9

-18.2

Capital Expenditures

-21.4

-15.8

-18.6

-12.9

-18.2

    Sale/Maturity of Investment

5.3

4.8

3.4

2.2

6.7

    Purchase of Investments

-9.1

-4.9

-4.5

-7.4

-2.0

    Other Investing Cash Flow

0.2

-1.0

3.7

-0.8

-0.1

Other Investing Cash Flow Items, Total

-3.6

-1.1

2.7

-5.9

4.6

Cash from Investing Activities

-25.0

-16.9

-15.9

-18.8

-13.6

 

 

 

 

 

 

    Other Financing Cash Flow

0.0

0.0

0.0

0.0

0.0

Financing Cash Flow Items

0.0

0.0

0.0

0.0

0.0

    Cash Dividends Paid - Common

-3.1

-2.9

-2.7

-2.5

-2.2

Total Cash Dividends Paid

-3.1

-2.9

-2.7

-2.5

-2.2

        Long Term Debt Issued

-

-

-

0.0

17.5

        Long Term Debt Reduction

-2.2

-1.5

-4.2

-21.6

-26.2

    Long Term Debt, Net

-2.2

-1.5

-4.2

-21.6

-8.7

Issuance (Retirement) of Debt, Net

-2.2

-1.5

-4.2

-21.6

-8.7

Cash from Financing Activities

-5.3

-4.4

-6.8

-24.1

-10.9

 

 

 

 

 

 

Foreign Exchange Effects

0.1

0.0

0.0

0.0

0.0

Net Change in Cash

-3.2

14.5

19.2

-12.1

5.9

 

 

 

 

 

 

Net Cash - Beginning Balance

132.9

108.0

80.4

86.5

70.2

Net Cash - Ending Balance

129.7

122.5

99.5

74.3

76.0

Cash Interest Paid

0.7

0.7

0.7

1.1

1.0

Cash Taxes Paid

5.4

8.7

4.8

4.3

5.6

 


 Annual Income Statement

 

Financials in: USD (mil)

 

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

 

 

 

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Updated Normal
31-Mar-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

78.961215

85.691434

92.941082

100.484331

114.302336

Auditor

Seimei Audit Corporation

Seimei Audit Corporation

Seimei Audit Corporation

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

    Total net sales

484.5

449.5

403.3

385.3

354.9

Total Revenue

484.5

449.5

403.3

385.3

354.9

 

 

 

 

 

 

    Total cost of sales

348.7

320.3

290.5

280.7

258.5

    Other Expenses

17.5

-

-

-

-

    Other Selling/General/Admin. Expense

0.1

-

-

-

-

    Transportation_warehousing_and_packing_e

17.6

16.8

15.2

14.7

13.5

    Advertising Exp.

6.8

5.5

4.1

4.5

3.7

    Special Sales

7.3

6.4

4.9

4.6

4.5

    Provision for doubtful accounts(SGA)

0.0

0.0

0.0

0.0

0.5

    Salaries

28.9

25.7

23.7

22.3

20.5

    Employees'' bonuses

9.6

9.6

8.3

8.2

7.3

    Provision for directors'' bonuses

0.8

0.7

0.6

0.4

0.4

    Wellfare

9.3

8.4

7.2

6.5

5.8

    Accrd. Retire.

4.0

3.9

6.7

6.0

5.3

    Provision for directors'' retirement ben

0.2

0.2

0.2

1.0

0.5

    Depreciation

3.0

2.5

2.1

1.9

1.7

    Rental Expenses

5.6

5.1

5.2

5.0

4.4

    Transportion

5.1

4.4

3.8

3.5

3.3

    R&D expenses

-

12.9

12.2

11.0

9.9

    Other SGA

-

4.2

1.9

1.6

1.6

    SP Compensation received

0.0

-0.4

-1.7

-0.3

0.0

    SP G on donation of LT inv't. secs

-

-0.5

0.0

-

-

    SP Val. Loss Inv. Sec.

0.0

0.0

0.0

0.1

0.0

    SP L on val. of inventories

-

-

0.0

1.1

0.0

    SP Impairment loss

0.0

4.8

2.6

0.4

1.1

    SP Expense on recall

-

-

-

-

0.0

    SP L on acct. change on assets retire.

0.0

0.8

-

-

-

    SP PCB disposal expenses

-

0.0

0.5

0.0

0.0

    SP Other Special loss

-

-

0.0

0.0

-

Total Operating Expense

464.4

431.3

388.0

373.1

342.7

 

 

 

 

 

 

    Gain On Donation Of Investment Securitie

0.0

-

-

-

-

    SP G on Sale Inv. Sec.

0.1

0.0

0.0

0.0

0.2

    SP G on sale of patent

-

-

-

0.0

0.1

    SP Sales of Fixed-Gain

0.0

0.0

0.0

0.0

0.0

    Loss on retirement of noncurrent assets

-0.8

-1.0

-1.0

-0.4

-0.6

    NOP Interest Income

0.2

0.1

0.2

0.3

0.2

    NOP Dividend Income

0.1

0.1

0.1

0.2

0.1

    NOP Equity in Earnings

0.5

1.1

1.3

0.8

1.2

    Other Non-Operating Income (Expense)

0.0

-

-

-

-

    NOP Other Income

0.7

0.6

0.6

0.7

0.4

    NOP Interest Expenses

-0.7

-0.7

-0.7

-1.0

-0.9

    NOP Commission fee

-0.4

-0.4

-0.3

0.0

-

    NOP Exchange Loss

-0.1

-0.2

0.0

-0.3

-0.1

    NOP Other Expenses

-0.5

-0.3

-0.2

-0.1

-0.1

Net Income Before Taxes

19.1

17.7

15.3

12.4

12.7

 

 

 

 

 

 

Provision for Income Taxes

10.4

6.6

5.4

4.7

4.7

Net Income After Taxes

8.8

11.1

9.9

7.6

8.0

 

 

 

 

 

 

Net Income Before Extra. Items

8.8

11.1

9.9

7.6

8.0

Net Income

8.8

11.1

9.9

7.6

8.0

 

 

 

 

 

 

    Rounding adjustment Income Statement

0.0

-

-

-

-

    Adjustment

-

-0.1

-0.1

-0.1

-0.1

Income Available to Com Excl ExtraOrd

8.8

11.0

9.8

7.5

8.0

 

 

 

 

 

 

Income Available to Com Incl ExtraOrd

8.8

11.0

9.8

7.5

8.0

 

 

 

 

 

 

Basic Weighted Average Shares

41.5

41.5

41.5

41.5

41.5

Basic EPS Excluding ExtraOrdinary Items

0.21

0.27

0.24

0.18

0.19

Basic EPS Including ExtraOrdinary Item

0.21

0.27

0.24

0.18

0.19

Dilution Adjustment

0.0

0.0

0.0

0.0

0.0

Diluted Net Income

8.8

11.0

9.8

7.5

8.0

Diluted Weighted Average Shares

41.5

41.5

41.5

41.5

41.5

Diluted EPS Excluding ExtraOrd Items

0.21

0.27

0.24

0.18

0.19

Diluted EPS Including ExtraOrd Items

0.21

0.27

0.24

0.18

0.19

DPS-Common Stock

0.08

0.07

0.06

0.06

0.05

Gross Dividends - Common Stock

3.1

2.9

2.7

2.5

2.2

Normalized Income Before Taxes

19.9

23.5

17.6

13.0

14.4

 

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

10.8

8.7

6.3

5.0

5.3

Normalized Income After Taxes

9.1

14.7

11.4

8.0

9.0

 

 

 

 

 

 

Normalized Inc. Avail to Com.

9.1

14.6

11.3

7.9

9.0

 

 

 

 

 

 

Basic Normalized EPS

0.22

0.35

0.27

0.19

0.22

Diluted Normalized EPS

0.22

0.35

0.27

0.19

0.22

Advertising expense

6.8

-

-

-

-

Advertising Expense

-

5.5

4.1

4.5

3.7

Interest Expense

0.7

0.7

0.7

1.0

0.9

Total Research And Development Expense

12.9

12.9

12.2

11.0

9.9

Rental Expense

5.6

5.1

5.2

5.0

4.4

Amort of Tangible Assets-Current Portion

23.5

-

-

-

-

Depreciation

-

20.3

18.0

15.6

14.5

    Income taxes-current

4.9

-

-

-

-

Current Tax - Total

4.9

-

-

-

-

    Income taxes-deferred

5.4

-

-

-

-

Deferred Tax - Total

5.4

-

-

-

-

Income Tax - Total

10.4

-

-

-

-

Reported Operating Profit

20.1

22.9

16.6

13.4

13.2

Reported Ordinary Profit

19.9

23.4

17.6

14.0

14.1

Service cost

4.6

4.4

4.0

4.1

3.8

Interest cost

2.2

2.1

2.2

2.2

2.1

Expected return on plan assets

-1.0

-1.0

-0.8

-1.0

-1.0

Pension exp. Due to acct. changes

-

0.0

6.0

5.5

4.8

Actuarial gains and losses

2.0

1.7

1.8

1.2

0.7

Prior service cost

-0.2

-0.2

0.0

0.0

0.0

Domestic Pension Plan Expense

7.6

7.1

13.1

12.0

10.4

Defined contribution expense

1.0

1.0

0.9

0.9

0.9

Total Pension Expense

8.6

8.1

14.1

12.9

11.3

Discount rate

2.00%

2.00%

2.00%

2.00%

2.00%

Plan asset expected rate of return

2.00%

2.00%

2.00%

0.50%

0.50%

 



 

Annual Balance Sheet

Financials in: USD (mil)

 

 

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

UpdateType/Date

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Updated Normal
31-Mar-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate

82.385362

82.88

93.44

98.77

99.535

Auditor

Seimei Audit Corporation

Seimei Audit Corporation

Seimei Audit Corporation

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

    Cash & Deposits

122.0

125.5

98.0

75.6

55.4

    Notes and accounts receivable-trade

151.1

143.2

126.4

117.9

129.7

    Short-term investment securities

6.1

6.1

5.4

5.1

35.2

    Inventories - merchandise&finished goods

36.4

29.9

30.0

33.5

35.3

    Inventories - work-in-process

16.9

16.0

13.8

13.5

12.7

    Inventories - raw materials & supplies

13.8

13.8

10.8

10.9

10.3

    Dfrd Tax Assets

7.0

7.7

7.1

6.6

6.8

    Rounding adjustment Assets

0.0

-

-

-

-

    Other Assets

2.5

2.2

1.6

2.2

3.7

    Doubtful Account

0.0

-0.1

-0.2

-0.2

-0.2

Total Current Assets

356.0

344.3

292.9

265.2

288.8

 

 

 

 

 

 

    Other Total PPE,Net

0.0

-

-

-

-

    Buildings and structures, net

54.9

51.2

44.4

43.5

39.5

    Machinery, equipment and vehicles, net

44.2

44.2

40.5

39.5

39.9

    Land

30.4

30.2

31.2

31.0

30.8

    Lease assets, net

6.9

7.3

4.9

3.7

0.0

    Construction IP

0.6

0.8

1.8

0.7

1.3

    Other, net

3.2

3.3

3.2

3.2

3.9

    Total intangible assets

1.0

0.8

0.5

0.7

1.0

    Investment Secs.

22.2

10.3

16.6

14.6

14.4

    Investment Secs.-stock

-

7.8

-

-

-

    Long-term loans receivable

0.0

0.6

0.1

0.1

0.2

    Deferred tax assets

26.6

31.0

27.4

24.7

24.3

    Other Long Term Assets

0.0

-

-

-

-

    Other Assets

6.2

6.3

4.9

7.1

7.4

    Doubtful Account

-0.5

-0.5

-0.5

-0.8

-0.9

Total Assets

551.8

537.7

468.0

433.2

450.5

 

 

 

 

 

 

    Notes and accounts payable-trade

92.7

83.5

70.2

68.3

79.3

    Current portion of long-term loans payab

24.3

-

-

-

-

    Curr. Port. LTD

-

0.0

0.0

3.0

21.6

    Lease Liability

2.1

1.9

1.2

0.7

0.0

    Curr. Port.Bond

-

-

-

-

0.0

    Income Taxes Pay

2.0

2.4

4.5

2.5

2.3

    Accrued Expenses

34.7

34.9

28.5

25.8

29.1

    Provision for directors'' bonuses

0.7

0.7

0.6

0.4

0.5

    Notes payable-facilities

2.2

2.4

1.6

4.5

2.2

    Rounding adjustment Liability

0.0

-

-

-

-

    Other Liability

15.6

11.7

10.5

8.0

6.2

Total Current Liabilities

174.4

137.5

117.1

113.3

141.1

 

 

 

 

 

 

    Long-term loans payable

0.0

24.1

21.4

20.2

23.1

    Lease Liability

5.1

5.8

3.9

3.1

0.0

Total Long Term Debt

5.1

29.9

25.3

23.4

23.1

 

 

 

 

 

 

    Allow.Accr.Retir

43.1

46.9

47.8

41.7

35.4

    Provision for directors'' retirement ben

1.1

2.9

2.5

2.7

2.9

    Other Long Term Liabilities

0.0

-

-

-

-

    Long-term guarantee deposited

35.1

34.3

29.5

27.2

26.9

    assets retirement obligations

1.1

1.1

-

-

-

    Other LT Liability

1.1

1.1

1.1

0.7

0.7

Total Liabilities

261.1

253.8

223.2

209.0

230.1

 

 

 

 

 

 

    Rounding adjustment Equity

0.0

-

-

-

-

    Common Stock

66.2

65.8

58.3

55.2

54.8

    Total capital surpluses

50.8

50.5

44.8

42.4

42.1

    Total retained earnings

175.6

169.1

142.6

128.2

122.1

    Treasury Stock

-0.1

-0.1

-0.1

-0.1

-0.1

    Valuation difference on available-for-sa

0.6

0.5

0.8

0.4

1.4

    Translate Adjust

-2.4

-2.0

-1.7

-1.9

0.1

Total Equity

290.7

283.9

244.8

224.2

220.4

 

 

 

 

 

 

Total Liabilities & Shareholders' Equity

551.8

537.7

468.0

433.2

450.5

 

 

 

 

 

 

    S/O-Common Stock

41.5

41.5

41.5

41.5

41.5

Total Common Shares Outstanding

41.5

41.5

41.5

41.5

41.5

T/S-Common Stock

0.0

0.0

0.0

0.0

0.0

Number Of Employees

1,141

-

-

-

-

Full-Time Employees

-

1,149

1,143

1,107

1,091

Total Number of Shareholders

5,103

-

-

-

-

Number of Common Shareholders

-

4,893

4,979

4,800

4,866

Division And End Of Current Period Remai

24.3

-

-

-

-

LT bond mat. within 1 yr

-

0.0

0.0

3.0

21.6

LT Debt mat. by 2 yr.

0.0

24.1

0.0

0.0

3.0

LT Debt mat. by 3 yr.

-

0.0

21.4

0.0

0.0

LT Debt mat. by 4 yr.

-

0.0

0.0

20.2

0.0

LT Debt, mat. by 5 yr.

-

0.0

0.0

0.0

20.1

Long Term Debt - Remaining Maturities

35.1

34.3

-

-

-

Total Long Term Debt, Supplemental

59.4

58.5

21.4

23.3

44.7

Capital lease maturing within 1 yr.

2.1

1.9

1.2

0.7

-

Cap Lease Maturg over a Yr within 2 Yrs

1.8

-

-

-

-

Capital lease maturing within 2 yr.

-

1.8

1.2

0.7

-

Cap Lease Maturg over 2 Yr within 3 Yrs

1.3

-

-

-

-

Capital lease maturing within 3 yr.

-

1.4

1.1

0.7

-

Cap Lease Maturg over 3 Yr within 4 Yrs

1.0

-

-

-

-

Capital lease maturing within 4 yr.

-

0.9

0.7

0.7

-

Cap Lease Maturg over 4 Yr within 5 Yrs

0.5

-

-

-

-

Capital lease maturing within 5 yr.

-

0.6

0.4

0.4

-

Other Capital Leases-Remaining

0.6

-

-

-

-

Capital lease maturing in remaining yr.

-

1.0

0.5

0.7

-

Total Capital Leases

7.3

7.7

5.1

3.9

-

Pension obligation

104.5

109.6

102.8

106.8

113.4

Fair value of plan asset

49.2

49.2

44.4

41.3

55.1

Funded status

-55.3

-60.3

-58.4

-65.5

-58.3

Total Funded Status

-55.3

-60.3

-58.4

-65.5

-58.3

Discount rate

2.00%

2.00%

2.00%

2.00%

2.00%

Expected rate of return

2.00%

2.00%

2.00%

0.50%

0.50%

Expense unrecog. for acc. Changes

-

-

-

5.6

11.1

Unrecognized actuarial gains and losses

14.9

16.3

13.5

18.0

11.6

Unrecognized prior service cost

-2.8

-2.9

-2.8

0.2

0.2

Reserve for accrued retirement benefits

-43.1

-46.9

-47.8

-41.7

-35.4

Net Assets Recognized on Balance Sheet

-31.0

-33.5

-37.1

-18.0

-12.6

 




 

Annual Cash Flows

Financials in: USD (mil)

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2012

Updated Normal
31-Mar-2011

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Updated Normal
31-Mar-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

78.961215

85.691434

92.941082

100.484331

114.302336

Auditor

Seimei Audit Corporation

Seimei Audit Corporation

Seimei Audit Corporation

KPMG LLP

KPMG LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

Net Income Bef. Tax

19.1

17.6

15.2

12.3

12.7

    Depreciation

23.5

20.3

18.0

15.6

14.5

    Impairment loss

0.0

4.8

2.6

0.4

1.1

    Increase (decrease) in provision for ret

-4.2

-6.7

3.6

5.9

4.7

    Increase (decrease) in provision for dir

-1.9

0.2

-0.4

-0.2

-0.5

    Increase (decrease) in allowance for dou

-0.1

-0.2

-0.3

-0.1

0.1

    Loss (gain) on sales and retirement of p

0.7

0.3

0.7

0.4

0.5

    Interest & Dividend

-0.3

-0.3

-0.3

-0.5

-0.3

    Interest Expense

0.7

0.7

0.7

1.0

0.9

    Decrease (increase) in notes and account

-7.4

-0.6

-1.9

12.6

7.0

    Decrease (increase) in inventories

-7.4

1.8

6.8

0.8

-4.6

    Increase (decrease) in notes and account

9.1

4.2

-2.0

-11.4

2.6

    Other Operating Cash Flow

0.0

-

-

-

-

    Director's bonuses paid

-

-

-

-

0.0

    Other, net

1.1

2.9

4.3

-1.1

-2.1

    Int & Divd. Received

0.3

0.3

0.3

0.5

0.3

    Interest Paid

-0.7

-0.7

-0.7

-1.1

-1.0

    Income Tax Paid

-5.4

-8.7

-4.8

-4.3

-5.6

Cash from Operating Activities

27.1

35.8

41.9

30.8

30.4

 

 

 

 

 

 

    Purchase Of Investment Securities

-5.1

-

-

-

-

    Time Deposit Made

-4.0

-4.8

-4.4

-3.0

-1.9

    Proceeds from sales of investment securi

0.1

-

-

-

-

    Time Deposit Matured

5.3

4.8

3.3

2.2

1.9

    Purch. Mrktbl. Secs.

-

0.0

0.0

-4.4

-0.1

    Sale.Mrktbl. Secs.

-

0.0

0.2

0.1

4.8

    Purchase of property, plant and equipmen

-21.4

-15.8

-18.6

-12.9

-18.2

    Rounding adjustment Cash flow

0.0

-

-

-

-

    Other, net

0.2

-1.0

3.7

-0.8

-0.1

Cash from Investing Activities

-25.0

-16.9

-15.9

-18.8

-13.6

 

 

 

 

 

 

    Proc. LT Debt

-

-

-

0.0

17.5

    Repay. LT Debt

-

0.0

-3.2

-21.4

0.0

    Redemp. Bond

-

-

-

0.0

-26.2

    Repayment of finance lease

-2.2

-1.5

-0.9

-0.2

0.0

    Dividends Paid

-3.1

-2.9

-2.7

-2.5

-2.2

    Other, net

0.0

-

-

-

-

    Rounding adjustment Cash flow

0.0

-

-

-

-

    Other

-

0.0

0.0

0.0

0.0

Cash from Financing Activities

-5.3

-4.4

-6.8

-24.1

-10.9

 

 

 

 

 

 

Foreign Exchange Effects

0.1

0.0

0.0

0.0

0.0

Net Change in Cash

-3.2

14.5

19.2

-12.1

5.9

 

 

 

 

 

 

Net Cash - Beginning Balance

132.9

108.0

80.4

86.5

70.2

Net Cash - Ending Balance

129.7

122.5

99.5

74.3

76.0

    Cash Interest Paid

0.7

0.7

0.7

1.1

1.0

    Cash Taxes Paid

5.4

8.7

4.8

4.3

5.6

 

 

 Financial Health

Financials in: USD (mil)

 

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

 

 

 

Key Indicators USD (mil)

 

Quarter
Ending
30-Sep-2012

Quarter
Ending
Yr Ago

Annual
Year End
31-Mar-2012

1 Year
Growth

3 Year
Growth

5 Year
Growth

Total Revenue1 (?)

122.9

-1.26%

484.5

-0.68%

-0.40%

-0.71%

Operating Income1 (?)

4.7

-3.63%

20.2

2.12%

9.07%

3.85%

Income Available to Common Excl Extraord Items1 (?)

3.0

-2.89%

8.8

-26.62%

-2.95%

-3.78%

Basic EPS Excl Extraord Items1 (?)

0.07

-2.89%

0.21

-26.61%

-2.94%

-3.77%

Capital Expenditures2 (?)

17.4

80.92%

21.4

25.13%

9.29%

5.06%

Cash from Operating Activities2 (?)

18.6

3.42%

27.1

-30.19%

-11.56%

6.37%

Free Cash Flow (?)

1.2

-85.46%

5.4

-73.86%

-37.07%

12.46%

Total Assets3 (?)

575.8

0.56%

551.8

2.02%

2.04%

-0.09%

Total Liabilities3 (?)

266.3

-0.87%

261.1

2.26%

1.38%

-2.42%

Total Long Term Debt3 (?)

25.7

-

5.1

-82.95%

-43.22%

-29.62%

Employees3 (?)

-

-

1141

-0.70%

1.01%

1.29%

Total Common Shares Outstanding3 (?)

41.5

0.00%

41.5

0.00%

-0.01%

0.00%

1-ExchangeRate: JPY to USD Average for Period

78.747210

 

78.961215

 

 

 

2-ExchangeRate: JPY to USD Average for Period

79.542859

 

78.961215

 

 

 

3-ExchangeRate: JPY to USD Period End Date

77.891271

 

82.385362

 

 

 

Key Ratios

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Profitability

Gross Margin (?)

28.05%

28.74%

27.99%

26.85%

27.16%

Operating Margin (?)

4.16%

4.05%

3.80%

3.17%

3.43%

Pretax Margin (?)

3.95%

3.94%

3.80%

3.21%

3.59%

Net Profit Margin (?)

1.81%

2.45%

2.43%

1.96%

2.24%

Financial Strength

Current Ratio (?)

2.04

2.50

2.50

2.34

2.05

Long Term Debt/Equity (?)

0.02

0.11

0.10

0.10

0.10

Total Debt/Equity (?)

0.12

0.12

0.11

0.14

0.21

Management Effectiveness

Return on Assets (?)

1.54%

2.16%

2.12%

1.75%

2.02%

Return on Equity (?)

2.92%

4.06%

4.05%

3.43%

4.20%

Efficiency

Receivables Turnover (?)

3.15

3.26

3.20

3.16

3.05

Inventory Turnover (?)

5.25

5.46

4.98

4.91

5.32

Asset Turnover (?)

0.85

0.87

0.87

0.88

0.90

Market Valuation USD (mil)

P/E (TTM) (?)

17.67

.

Enterprise Value2 (?)

44.1

Price/Sales (TTM) (?)

0.31

.

Enterprise Value/Revenue (TTM) (?)

0.09

Price/Book (MRQ) (?)

0.49

.

Enterprise Value/EBITDA (TTM) (?)

1.03

Market Cap as of 01-Feb-20131 (?)

128.6

.

 

 

1-ExchangeRate: JPY to USD on 1-Feb-2013

91.275395

 

 

 

2-ExchangeRate: JPY to USD on 30-Sep-2012

77.891271

 

 

 

 

 


Annual Ratios

 

Financials in: USD (mil)

 

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

 

 

 

 

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Financial Strength

Current Ratio (?)

2.04

2.50

2.50

2.34

2.05

Quick/Acid Test Ratio (?)

1.60

2.00

1.96

1.75

1.56

Working Capital1 (?)

181.6

206.8

175.8

151.9

147.8

Long Term Debt/Equity (?)

0.02

0.11

0.10

0.10

0.10

Total Debt/Equity (?)

0.12

0.12

0.11

0.14

0.21

Long Term Debt/Total Capital (?)

0.02

0.09

0.09

0.09

0.09

Total Debt/Total Capital (?)

0.10

0.11

0.10

0.12

0.18

Payout Ratio (?)

35.94%

26.38%

27.31%

32.86%

27.37%

Effective Tax Rate (?)

54.14%

37.14%

35.49%

38.28%

37.16%

Total Capital1 (?)

324.5

318.1

272.9

255.9

267.3

 

 

 

 

 

 

Efficiency

Asset Turnover (?)

0.85

0.87

0.87

0.88

0.90

Inventory Turnover (?)

5.25

5.46

4.98

4.91

5.32

Days In Inventory (?)

69.50

66.85

73.24

74.37

68.55

Receivables Turnover (?)

3.15

3.26

3.20

3.16

3.05

Days Receivables Outstanding (?)

115.93

112.04

113.99

115.52

119.56

Revenue/Employee2 (?)

407,014

404,509

350,986

354,112

373,570

Operating Income/Employee2 (?)

16,936

16,371

13,333

11,222

12,809

EBITDA/Employee2 (?)

36,712

34,601

28,998

25,563

28,105

 

 

 

 

 

 

Profitability

Gross Margin (?)

28.05%

28.74%

27.99%

26.85%

27.16%

Operating Margin (?)

4.16%

4.05%

3.80%

3.17%

3.43%

EBITDA Margin (?)

9.02%

8.55%

8.26%

7.22%

7.52%

EBIT Margin (?)

4.16%

4.05%

3.80%

3.17%

3.43%

Pretax Margin (?)

3.95%

3.94%

3.80%

3.21%

3.59%

Net Profit Margin (?)

1.81%

2.45%

2.43%

1.96%

2.24%

R&D Expense/Revenue (?)

-

2.88%

3.03%

2.84%

2.78%

COGS/Revenue (?)

71.96%

71.26%

72.01%

73.15%

72.84%

SG&A Expense/Revenue (?)

23.26%

20.20%

20.30%

20.30%

20.16%

 

 

 

 

 

 

Management Effectiveness

Return on Assets (?)

1.54%

2.16%

2.12%

1.75%

2.02%

Return on Equity (?)

2.92%

4.06%

4.05%

3.43%

4.20%

 

 

 

 

 

 

Valuation

Free Cash Flow/Share2 (?)

0.13

0.50

0.56

0.44

0.34

Operating Cash Flow/Share 2 (?)

0.63

0.89

1.01

0.76

0.84

1-ExchangeRate: JPY to USD Period End Date

82.385362

82.88

93.44

98.77

99.535

2-ExchangeRate: JPY to USD Average for Period

82.385362

82.88

93.44

98.77

99.535

 

Current Market Multiples

Market Cap/Earnings (TTM) (?)

17.68

Market Cap/Equity (MRQ) (?)

0.49

Market Cap/Revenue (TTM) (?)

0.31

Market Cap/EBIT (TTM) (?)

7.63

Market Cap/EBITDA (TTM) (?)

3.51

Enterprise Value/Earnings (TTM) (?)

5.17

Enterprise Value/Equity (MRQ) (?)

0.14

Enterprise Value/Revenue (TTM) (?)

0.09

Enterprise Value/EBIT (TTM) (?)

2.23

Enterprise Value/EBITDA (TTM) (?)

1.03

 

 

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.54.29

UK Pound

1

Rs.84.09

Euro

1

Rs.72.44

 

 

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%)

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.