MIRA INFORM REPORT

 

 

Report Date :

02.07.2013

 

IDENTIFICATION DETAILS

 

Name :

NAKANISHI INC.

 

 

Registered Office :

700, Shimo-Hinata Kanuma-Shi, 322-8666

 

 

Country :

Japan

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

01.06.1981

 

 

Legal Form :

Public Parent

 

 

Line of Business :

Subject engaged in the manufacture and sale of dental instruments, as well as general industrial cutting and grinding machinery

 

 

No. of Employees :

698

 

RATING & COMMENTS

 

MIRA’s Rating :

A

 

RATING

STATUS

PROPOSED CREDIT LINE

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

 

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

NAKANISHI INC.

                                                                                                                                                 

 

700, Shimo-Hinata

 

 

Kanuma-Shi, 322-8666

Japan

 

 

Tel:

81-28-9643380

Fax:

81-28-9625636

 

www.nsk-dental.com

 

Employees:

698

Company Type:

Public Parent

Corporate Family:

2 Companies

Traded:

Osaka Stock Exchange:

7716

Incorporation Date:

01-Jun-1981

Auditor:

Ernst & Young ShinNihon LLC

Financials in:

 USD (mil)

Fiscal Year End:

31-Dec-2012

Reporting Currency:

Japanese Yen

Annual Sales:

283.0  1

Net Income:

54.4

Total Assets:

499.2  2

Market Value:

831.8

 

(14-Jun-2013)

                                       

Business Description        

 

NAKANISHI INC. is a Japan-based company mainly engaged in the manufacture and sale of dental instruments, as well as general industrial cutting and grinding machinery. The Company is active in three business segments. The Dental Product-related segment is involved in the manufacture and sale of handpieces for dental treatment, mechanical micro motors and handpieces as well as handpieces for surgeries, among others. The Industrial Product-related segment manufactures and sells grinders for manual works and spindles for machinery attachment. The Others segment is engaged in the provision of inspection and repair services for its dental and medical equipment and general industrial cutting and grinding equipment. As of December 31, 2012, the Company had 16 subsidiaries. For the three months ended 31 March 2013, NAKANISHI INC. revenues decreased 3% to Y5.75B. Net income applicable to common stockholders decreased 14% to Y1.14B. Revenues reflect Industrial Product segment decrease of 51% to Y536.3M. Net income also reflects Industrial Product segment income decrease of 59% to Y173.4M, Eliminations and Corporate segment loss increase of 24% to Y708.9M, Other Businesses segment income decrease of 35% to Y36.8M.

          

Industry                                                                                                                                     

 

Industry

Medical Equipment and Supplies

ANZSIC 2006:

2412 - Medical and Surgical Equipment Manufacturing

NACE 2002:

3310 - Manufacture of medical and surgical equipment and orthopaedic appliances

NAICS 2002:

339114 - Dental Equipment and Supplies Manufacturing

UK SIC 2003:

3310 - Manufacture of medical and surgical equipment and orthopaedic appliances

UK SIC 2007:

3250 - Manufacture of medical and dental instruments and supplies

US SIC 1987:

3843 - Dental Equipment and Supplies

                      

Key Executives            

   

 

Name

Title

Eiichi Nakanishi

President, President & Chairman of Subsidiaries, Representative Director

Yasutoyo Imada

Executive Officer, Chief Director of Marketing

Yuichi Komada

Executive Officer, Chief Director of Administration

Hirokazu Komata

Corporate Officer

Yuji Nonagase

Corporate Auditor

   

Significant Developments                                                                                                                 

 

Topic

#*

Most Recent Headline

Date

Mergers & Acquisitions

1

NAKANISHI INC to Acquire DENTAL X S.p.A

31-May-2013

     

Financial Summary                                                                                                   

 

As of 31-Mar-2013

Key Ratios

Company

Industry

Current Ratio (MRQ)

8.09

2.84

Quick Ratio (MRQ)

6.39

1.96

Debt to Equity (MRQ)

0.0026

0.37

Sales 5 Year Growth

0.20

13.75

Net Profit Margin (TTM) %

18.62

10.96

Return on Assets (TTM) %

10.00

7.42

Return on Equity (TTM) %

10.97

13.52

 

 

 

   Stock Snapshot                             

 

Traded: Osaka Stock Exchange: 7716

 

As of 14-Jun-2013

   Financials in: JPY

Recent Price

12,510.00

 

EPS

734.40

52 Week High

14,990.00

 

Price/Sales

3.48

52 Week Low

7,750.00

 

Dividend Rate

100.00

Avg. Volume (mil)

0.0079

 

Price/Earnings

16.50

Market Value (mil)

78,612.34

 

Price/Book

1.91

 

 

 

Beta

0.90

 

Price % Change

Rel S&P 500%

4 Week

-9.08%

7.85%

13 Week

2.29%

1.82%

52 Week

63.10%

12.03%

Year to Date

45.30%

18.26%

 

 

1 - Profit & Loss Item Exchange Rate: USD 1 = JPY 79.79749
2 - Balance Sheet Item Exchange Rate: USD 1 = JPY 85.87

 

 

Corporate Overview

 

Location
700, Shimo-Hinata
Kanuma-Shi, 322-8666
Japan

 

Tel:

81-28-9643380

Fax:

81-28-9625636

 

www.nsk-dental.com

Quote Symbol - Exchange

7716 - Osaka Stock Exchange

Sales JPY(mil):

22,583.1

Assets JPY(mil):

42,869.6

Employees:

698

Fiscal Year End:

31-Dec-2012

 

Industry:

Medical Equipment and Supplies

Incorporation Date:

01-Jun-1981

Company Type:

Public Parent

Quoted Status:

Quoted

 

President, President & Chairman of Subsidiaries, Representative Director:

Eiichi Nakanishi

 

Industry Codes

 

ANZSIC 2006 Codes:

2412

-

Medical and Surgical Equipment Manufacturing

2463

-

Machine Tool and Parts Manufacturing

9429

-

Other Machinery and Equipment Repair and Maintenance

 

NACE 2002 Codes:

3310

-

Manufacture of medical and surgical equipment and orthopaedic appliances

5274

-

Repair not elsewhere classified

2941

-

Manufacture of portable hand held power tools

 

NAICS 2002 Codes:

339114

-

Dental Equipment and Supplies Manufacturing

811310

-

Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance

333991

-

Power-Driven Hand Tool Manufacturing

 

US SIC 1987:

3843

-

Dental Equipment and Supplies

7699

-

Repair Shops and Related Services, Not Elsewhere Classified

3546

-

Power-Driven Handtools

 

UK SIC 2003:

3310

-

Manufacture of medical and surgical equipment and orthopaedic appliances

2941

-

Manufacture of portable hand held power tools

5274

-

Repair not elsewhere classified

 

UK SIC 2007:

3250

-

Manufacture of medical and dental instruments and supplies

2824

-

Manufacture of power-driven hand tools

9529

-

Repair of other personal and household goods

 

 

Business Description

NAKANISHI INC. is a Japan-based company mainly engaged in the manufacture and sale of dental instruments, as well as general industrial cutting and grinding machinery. The Company is active in three business segments. The Dental Product-related segment is involved in the manufacture and sale of handpieces for dental treatment, mechanical micro motors and handpieces as well as handpieces for surgeries, among others. The Industrial Product-related segment manufactures and sells grinders for manual works and spindles for machinery attachment. The Others segment is engaged in the provision of inspection and repair services for its dental and medical equipment and general industrial cutting and grinding equipment. As of December 31, 2012, the Company had 16 subsidiaries. For the three months ended 31 March 2013, NAKANISHI INC. revenues decreased 3% to Y5.75B. Net income applicable to common stockholders decreased 14% to Y1.14B. Revenues reflect Industrial Product segment decrease of 51% to Y536.3M. Net income also reflects Industrial Product segment income decrease of 59% to Y173.4M, Eliminations and Corporate segment loss increase of 24% to Y708.9M, Other Businesses segment income decrease of 35% to Y36.8M.

 

More Business Descriptions

Manufacture and sale of dental rotary equipment and general industrial rotary equipment

 

Surgical & Medical Instruments Mfr

 

Medical, Dental, and Hospital Equipment and Supplies Merchant Wholesalers

 

 

 

 

 

 

Financial Data

Financials in:

JPY(mil)

 

Revenue:

22,583.1

Net Income:

4,340.6

Assets:

42,869.6

Long Term Debt:

0.0

 

Total Liabilities:

4,192.1

 

Working Capital:

17.2

 

 

 

Date of Financial Data:

31-Dec-2012

 

1 Year Growth

1.4%

-7.5%

11.6%

 

Market Data

Quote Symbol:

7716

Exchange:

Osaka Stock Exchange

Currency:

JPY

Stock Price:

12,510.0

Stock Price Date:

06-14-2013

52 Week Price Change %:

63.1

Market Value (mil):

78,612,336.0

 

SEDOL:

6271071

ISIN:

JP3642500007

 

Equity and Dept Distribution:

All data prior to '00 are not available because the Company went public and was listed on JASDAQ in July 2000. 5/20/00, 20-for-1 stock split. FY'04 &'05 1Q & 3Q: Non-Detail. The Company changed its FY end from 2/20 to 12/31 from 12/05. FY'08 Q3 WAS was estimated and used as o/s. FY'08 Q1 WAS=O/S FY'11 Q1 DWAS was estimated.

 

 

Subsidiaries

Company

Percentage Owned

Country

NSK Europe GmbH

100%

GERMANY

NSK United Kingdom Ltd

100%

UK

NSK France SAS

100%

FRANCE

NSK America Corporation

100%

USA

 

 

 

 

Shareholders

 

 

Major Shareholders

Eiichi Nakanishi (7.7%); Kensue Nakanishi (6.2%); State Street Bank and Trust (5.5%); J P Morgan Chase Bank 385174 (5.2%)

 

 

 

 

Key Corporate Relationships

Auditor:

Ernst & Young ShinNihon LLC

 

Auditor:

Ernst & Young ShinNihon LLC

 

 

 

 

 

 

 

 

 

 

Corporate Structure News

 

NAKANISHI INC.
Total Corporate Family Members: 2

 

 

Company Name

Company Type

Location

Country

Industry

Sales
(USD mil)

Employees

NAKANISHI INC.

Parent

Kanuma-Shi

Japan

Medical Equipment and Supplies

283.0

698

Nsk France

Subsidiary

Paris

France

Personal and Household Products

14.0

14

 

 

 

 

Executives Report

 

Board of Directors

 

Name

Title

Function

 

Eiichi Nakanishi

 

President, President & Chairman of Subsidiaries, Representative Director

Director/Board Member

 

Biography:

Mr. Eiichi Nakanishi has been serving as President and Representative Director in NAKANISHI INC., as well as President of a subsidiary, NSK OCEANIA PTY.LTD., President and Representative Director of other five subsidiaries, NSK-AMERICA CORP., NSK EUROPE GmbH, NSK EURO HOLDINGS S.A., NSK UNITED KINGDOM LTD and NSK-NAKANISHI DENTAL SPAIN S.A., as well as Chairman of a China-based subsidiary and another subsidiary, NSK FRANCE S.A.S., since August 2009. He joined the Company in July 1990. His previous titles include Vice President and Director in the Company.

 

Age: 48

 

Kensuke Nakanishi

 

Vice President, President of Subsidiary, Representative Director

Director/Board Member

 

 

Biography:

Mr. Kensuke Nakanishi has been serving as Vice President and Representative Director in NAKANISHI INC., as well as President and Director of a subsidiary, NSK Precision, Co., Ltd., since July 2010. He is also serving as Vice President in a subsidiary, NSK-AMERICA CORP., as well as Director in another subsidiary, NSK EURO HOLDINGS S.A. He joined the Company in February 1994 and previously served as Senior Managing Director in the Company.

 

Age: 47

 

Kaoru Oshida

 

Managing Director, Chief Director of Production, President of Subsidiary

Director/Board Member

 

 

Biography:

Mr. Kaoru Oshida has been serving as Managing Director and Chief Director of Production in NAKANISHI INC., as well as President and Director of a subsidiary, NSK SERVICE Co., LTD, since August 2009. He joined the Company in August 2004 and previously served as Deputy Chief Director of Production in the Company.

 

Age: 59

 

 

Executives

 

Name

Title

Function

Eiichi Nakanishi

 

President, President & Chairman of Subsidiaries, Representative Director

President

Biography:

Mr. Eiichi Nakanishi has been serving as President and Representative Director in NAKANISHI INC., as well as President of a subsidiary, NSK OCEANIA PTY.LTD., President and Representative Director of other five subsidiaries, NSK-AMERICA CORP., NSK EUROPE GmbH, NSK EURO HOLDINGS S.A., NSK UNITED KINGDOM LTD and NSK-NAKANISHI DENTAL SPAIN S.A., as well as Chairman of a China-based subsidiary and another subsidiary, NSK FRANCE S.A.S., since August 2009. He joined the Company in July 1990. His previous titles include Vice President and Director in the Company.

 

Age: 48

 

Hitoshi Abe

 

Executive Officer, Chief Director of Engineering Works

Division Head Executive

 

Hitoshi Harita

 

Executive Officer, Manager of Business Planning Office

Division Head Executive

 

Yasutoyo Imada

 

Executive Officer, Chief Director of Marketing

Division Head Executive

 

Yuichi Komada

 

Executive Officer, Chief Director of Administration

Division Head Executive

 

Watari Ohkubo

 

Executive Officer, Chief Director of Development

Division Head Executive

 

Ken Shibata

 

Executive Officer, Chief Director of Domestic Dentistry Sales

Division Head Executive

 

Hiroaki Yoshida

 

Executive Officer

Division Head Executive

 

Kaoru Oshida

 

Managing Director, Chief Director of Production, President of Subsidiary

Managing Director

 

Biography:

Mr. Kaoru Oshida has been serving as Managing Director and Chief Director of Production in NAKANISHI INC., as well as President and Director of a subsidiary, NSK SERVICE Co., LTD, since August 2009. He joined the Company in August 2004 and previously served as Deputy Chief Director of Production in the Company.

 

Age: 59

 

Hirokazu Komata

 

Corporate Officer

Administration Executive

 

Yuji Nonagase

 

Corporate Auditor

Accounting Executive

 

Mamoru Somemiya

 

Corporate Auditor

Accounting Executive

 

Ichiro Takezawa

 

Corporate Auditor

Accounting Executive

 

Hiroko Toda

 

Corporate Auditor

Accounting Executive

 

 

Significant Developments

 

 

 

 

NAKANISHI INC to Acquire DENTAL X S.p.A

May 31, 2013


NAKANISHI INC announced that it has decided to acquire 800,000 shares (an 80% stake) in DENTAL X S.p.A, on July 1, 2013. The acquisition price is not disclosed. DENTAL X S.p.A is engaged in designing, development, manufacturing, sales and maintenance of autoclave, based in Italy.

 

 

Annual Income Statement

 

Financials in: USD (mil)

 

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

 

 

 

 

 

  Financial Glossary

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2012

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Updated Normal
31-Dec-2009

Updated Normal
31-Dec-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

79.797487

79.698224

87.789317

93.619712

103.395546

Auditor

Ernst & Young ShinNihon LLC

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

Unqualified

 

 

 

 

 

 

    Net Sales

283.0

279.4

253.0

213.4

222.6

Revenue

283.0

279.4

253.0

213.4

222.6

Total Revenue

283.0

279.4

253.0

213.4

222.6

 

 

 

 

 

 

    Cost of Revenue

113.3

110.2

100.2

82.7

84.2

Cost of Revenue, Total

113.3

110.2

100.2

82.7

84.2

Gross Profit

169.7

169.1

152.9

130.8

138.5

 

 

 

 

 

 

    Selling/General/Administrative Expense

37.2

38.4

32.0

29.5

28.4

    Labor & Related Expense

31.8

27.6

22.7

22.2

19.7

    Advertising Expense

14.7

10.4

9.6

10.2

13.0

Total Selling/General/Administrative Expenses

83.6

76.4

64.3

61.9

61.1

    Depreciation

2.2

2.1

1.6

1.8

1.5

    Amortization of Acquisition Costs

0.5

0.5

0.4

0.4

0.4

Depreciation/Amortization

2.7

2.5

2.0

2.2

1.9

    Impairment-Assets Held for Use

0.1

0.2

0.0

0.2

0.3

    Impairment-Assets Held for Sale

0.0

0.6

0.1

0.7

2.8

    Other Unusual Expense (Income)

0.0

-7.5

-3.9

-3.5

-0.1

Unusual Expense (Income)

0.1

-6.7

-3.8

-2.5

3.1

    Other Operating Expense

0.0

-

-

-

-

Other Operating Expenses, Total

0.0

-

-

-

-

Total Operating Expense

199.6

182.4

162.6

144.3

150.3

 

 

 

 

 

 

Operating Income

83.4

97.0

90.4

69.2

72.4

 

 

 

 

 

 

        Interest Expense - Non-Operating

0.0

0.0

0.0

-0.2

-0.1

    Interest Expense, Net Non-Operating

0.0

0.0

0.0

-0.2

-0.1

        Interest Income - Non-Operating

0.8

0.9

1.3

1.1

2.3

        Investment Income - Non-Operating

3.5

-3.5

-5.2

2.9

-15.3

    Interest/Investment Income - Non-Operating

4.3

-2.6

-3.9

4.1

-12.9

Interest Income (Expense) - Net Non-Operating Total

4.3

-2.6

-3.9

3.9

-13.1

Gain (Loss) on Sale of Assets

-0.2

0.0

-0.1

0.0

0.0

    Other Non-Operating Income (Expense)

0.4

0.7

0.5

0.8

0.5

Other, Net

0.4

0.7

0.5

0.8

0.5

Income Before Tax

88.0

95.0

87.0

73.9

59.8

 

 

 

 

 

 

Total Income Tax

33.3

35.5

33.2

27.1

22.2

Income After Tax

54.6

59.5

53.8

46.8

37.6

 

 

 

 

 

 

    Minority Interest

-0.3

-0.6

-0.4

-0.5

0.0

Net Income Before Extraord Items

54.4

58.9

53.4

46.3

37.6

Net Income

54.4

58.9

53.4

46.3

37.6

 

 

 

 

 

 

    Miscellaneous Earnings Adjustment

-

0.0

0.0

0.0

-

Total Adjustments to Net Income

-

0.0

0.0

0.0

-

Income Available to Common Excl Extraord Items

54.4

58.9

53.4

46.3

37.6

 

 

 

 

 

 

Income Available to Common Incl Extraord Items

54.4

58.9

53.4

46.3

37.6

 

 

 

 

 

 

Basic/Primary Weighted Average Shares

6.0

6.0

6.1

6.2

6.7

Basic EPS Excl Extraord Items

9.10

9.78

8.72

7.45

5.58

Basic/Primary EPS Incl Extraord Items

9.10

9.78

8.72

7.45

5.58

Dilution Adjustment

-

0.0

0.0

0.0

0.0

Diluted Net Income

54.4

58.9

53.4

46.3

37.6

Diluted Weighted Average Shares

6.0

6.0

6.1

6.2

6.7

Diluted EPS Excl Extraord Items

9.10

9.78

8.72

7.45

5.58

Diluted EPS Incl Extraord Items

9.10

9.78

8.72

7.45

5.58

Dividends per Share - Common Stock Primary Issue

1.25

1.25

0.91

0.85

0.77

Gross Dividends - Common Stock

7.4

7.5

5.5

5.2

4.8

Interest Expense, Supplemental

0.0

0.0

0.0

0.2

0.1

Depreciation, Supplemental

10.1

9.1

6.7

6.9

6.2

Total Special Items

0.7

-6.3

-3.4

-2.1

3.4

Normalized Income Before Tax

88.7

88.7

83.6

71.9

63.2

 

 

 

 

 

 

Effect of Special Items on Income Taxes

0.1

-2.5

-1.4

-0.9

1.1

Inc Tax Ex Impact of Sp Items

33.4

33.0

31.7

26.2

23.3

Normalized Income After Tax

55.3

55.7

51.9

45.6

39.9

 

 

 

 

 

 

Normalized Inc. Avail to Com.

55.0

55.2

51.5

45.2

39.9

 

 

 

 

 

 

Basic Normalized EPS

9.21

9.16

8.41

7.27

5.92

Diluted Normalized EPS

9.20

9.15

8.41

7.27

5.92

Amort of Acquisition Costs, Supplemental

0.5

0.5

0.4

0.4

0.4

Advertising Expense, Supplemental

14.7

10.4

9.6

10.2

13.0

Research & Development Exp, Supplemental

18.5

19.3

15.9

15.5

12.2

Reported Operating Profit

83.5

90.2

86.6

66.7

75.6

Reported Ordinary Profit

88.2

89.5

83.2

73.3

62.8

Normalized EBIT

83.5

90.2

86.6

66.7

75.5

Normalized EBITDA

94.1

99.8

93.8

74.1

82.1

    Current Tax - Total

34.5

-

-

-

-

Current Tax - Total

34.5

-

-

-

-

    Deferred Tax - Total

-1.2

-

-

-

-

Deferred Tax - Total

-1.2

-

-

-

-

Income Tax - Total

33.3

-

-

-

-

Interest Cost - Domestic

0.1

0.2

0.1

0.1

0.1

Service Cost - Domestic

0.8

0.8

0.7

0.6

0.6

Prior Service Cost - Domestic

-

0.0

0.0

0.0

0.0

Expected Return on Assets - Domestic

-0.1

-0.1

-0.1

-0.1

0.0

Actuarial Gains and Losses - Domestic

1.1

-0.2

0.5

0.4

-0.3

Domestic Pension Plan Expense

2.0

0.7

1.2

1.0

0.3

Total Pension Expense

2.0

0.7

1.2

1.0

0.3

Discount Rate - Domestic

1.35%

1.84%

1.60%

1.84%

2.00%

Expected Rate of Return - Domestic

1.25%

1.25%

1.25%

1.25%

1.00%

Total Plan Interest Cost

0.1

0.2

0.1

0.1

0.1

Total Plan Service Cost

0.8

0.8

0.7

0.6

0.6

Total Plan Expected Return

-0.1

-0.1

-0.1

-0.1

0.0

 




 

Annual Balance Sheet

Financials in: USD (mil)

 

  Financial Glossary

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

UpdateType/Date

Updated Normal
31-Dec-2012

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Updated Normal
31-Dec-2009

Updated Normal
31-Dec-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate

85.870003

76.94

81.105

93.095

90.65

Auditor

Ernst & Young ShinNihon LLC

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

Unqualified

 

 

 

 

 

 

    Cash & Equivalents

174.4

158.1

147.1

111.7

82.8

    Short Term Investments

49.8

59.2

19.6

16.0

11.9

Cash and Short Term Investments

224.2

217.3

166.8

127.6

94.7

        Accounts Receivable - Trade, Gross

37.2

44.7

39.2

31.3

34.6

        Provision for Doubtful Accounts

-0.6

-0.3

-0.2

-0.1

-0.1

    Trade Accounts Receivable - Net

36.6

44.4

39.0

31.2

34.5

Total Receivables, Net

36.6

44.4

39.0

31.2

34.5

    Inventories - Finished Goods

30.8

27.6

23.3

20.9

20.6

    Inventories - Work In Progress

22.6

24.0

25.6

20.2

21.4

    Inventories - Raw Materials

19.8

22.2

19.6

16.6

19.1

Total Inventory

73.2

73.8

68.6

57.7

61.1

    Deferred Income Tax - Current Asset

7.0

7.6

5.8

5.6

4.3

    Other Current Assets

7.7

7.7

4.9

4.0

3.7

Other Current Assets, Total

14.6

15.4

10.7

9.6

7.9

Total Current Assets

348.7

350.9

285.0

226.1

198.2

 

 

 

 

 

 

        Buildings

52.0

56.4

48.1

41.4

41.6

        Land/Improvements

14.8

15.8

12.5

11.5

9.4

        Machinery/Equipment

57.2

57.6

46.5

37.1

36.9

        Construction in Progress

0.8

1.2

5.6

0.7

0.9

        Other Property/Plant/Equipment

-

-

-

-

0.0

    Property/Plant/Equipment - Gross

124.9

131.0

112.7

90.7

88.8

    Accumulated Depreciation

-71.3

-71.1

-60.8

-48.7

-45.3

Property/Plant/Equipment - Net

53.6

59.9

51.9

42.0

43.5

Goodwill, Net

0.3

0.8

1.2

1.0

1.4

Intangibles, Net

3.6

4.7

5.4

4.9

4.3

    LT Investment - Affiliate Companies

4.7

4.9

4.7

1.5

1.8

    LT Investments - Other

56.4

48.0

43.2

44.1

49.1

Long Term Investments

61.1

52.9

47.9

45.6

50.8

    Deferred Income Tax - Long Term Asset

3.6

5.3

4.1

4.9

5.8

    Restricted Cash - Long Term

-

6.5

12.3

10.7

5.5

    Other Long Term Assets

28.4

18.5

23.1

19.5

22.7

Other Long Term Assets, Total

32.0

30.3

39.5

35.2

34.0

Total Assets

499.2

499.4

430.9

354.8

332.2

 

 

 

 

 

 

Accounts Payable

4.2

7.3

6.0

6.0

4.3

Accrued Expenses

-

-

-

-

0.0

Notes Payable/Short Term Debt

1.2

1.4

1.2

1.1

11.9

Current Portion - Long Term Debt/Capital Leases

-

-

0.1

0.2

-

    Income Taxes Payable

14.5

19.4

13.7

15.4

5.9

    Other Current Liabilities

22.2

13.6

14.0

15.5

11.5

Other Current liabilities, Total

36.7

33.0

27.7

30.9

17.4

Total Current Liabilities

42.2

41.7

35.0

38.2

33.6

 

 

 

 

 

 

    Long Term Debt

-

0.0

0.2

0.3

12.6

Total Long Term Debt

0.0

0.0

0.2

0.3

12.6

Total Debt

1.2

1.5

1.5

1.5

24.5

 

 

 

 

 

 

    Deferred Income Tax - LT Liability

0.5

0.5

0.0

0.0

0.0

Deferred Income Tax

0.5

0.5

0.0

0.0

0.0

Minority Interest

1.8

1.5

0.9

1.4

0.2

    Pension Benefits - Underfunded

2.7

2.7

3.5

6.5

6.3

    Other Long Term Liabilities

1.6

1.8

1.7

0.0

0.0

Other Liabilities, Total

4.3

4.5

5.2

6.5

6.3

Total Liabilities

48.8

48.3

41.3

46.4

52.8

 

 

 

 

 

 

    Common Stock

10.1

11.3

10.7

9.3

9.6

Common Stock

10.1

11.3

10.7

9.3

9.6

Additional Paid-In Capital

13.9

15.4

14.5

12.5

12.8

Retained Earnings (Accumulated Deficit)

468.3

474.1

397.8

301.5

343.1

Treasury Stock - Common

-38.4

-31.9

-23.3

-12.9

-81.9

Unrealized Gain (Loss)

1.8

-2.5

0.6

0.7

-0.4

    Translation Adjustment

-5.3

-15.3

-10.6

-2.7

-3.9

    Other Equity

0.0

-

-

-

-

Other Equity, Total

-5.3

-15.3

-10.6

-2.7

-3.9

Total Equity

450.4

451.1

389.6

308.4

279.4

 

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

499.2

499.4

430.9

354.8

332.2

 

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

5.9

6.0

6.1

6.1

6.2

Total Common Shares Outstanding

5.9

6.0

6.1

6.1

6.2

Treasury Shares - Common Stock Primary Issue

0.4

0.3

0.2

0.1

0.7

Employees

698

660

606

561

554

Number of Common Shareholders

902

943

908

883

882

Total Long Term Debt, Supplemental

0.1

0.2

0.3

0.5

22.8

Long Term Debt Maturing within 1 Year

0.1

0.1

0.1

0.2

10.2

Long Term Debt Maturing in Year 2

-

0.0

0.1

0.1

12.3

Long Term Debt Maturing in Year 3

-

0.0

0.1

0.1

0.1

Long Term Debt Maturing in Year 4

-

0.0

0.0

0.1

0.1

Long Term Debt Maturing in Year 5

-

0.0

0.0

0.0

0.1

Long Term Debt Maturing in 2-3 Years

-

0.0

0.2

0.2

12.4

Long Term Debt Maturing in 4-5 Years

-

0.0

0.0

0.1

0.2

Long Term Debt Matur. in Year 6 & Beyond

0.0

0.0

0.0

0.0

0.0

Pension Obligation - Domestic

11.0

10.8

10.3

8.0

7.3

Plan Assets - Domestic

8.3

8.1

6.8

4.8

4.3

Funded Status - Domestic

-2.7

-2.7

-3.5

-3.1

-3.0

Total Funded Status

-2.7

-2.7

-3.5

-3.1

-3.0

Discount Rate - Domestic

1.35%

1.84%

1.60%

1.84%

2.00%

Expected Rate of Return - Domestic

1.25%

1.25%

1.25%

1.25%

1.00%

Accrued Liabilities - Domestic

-2.7

-2.7

-3.5

-3.1

-3.0

Net Assets Recognized on Balance Sheet

-2.7

-2.7

-3.5

-3.1

-3.0

Total Plan Obligations

11.0

10.8

10.3

8.0

7.3

Total Plan Assets

8.3

8.1

6.8

4.8

4.3

 






 

Annual Cash Flows

Financials in: USD (mil)

 

  Financial Glossary

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2012

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Updated Normal
31-Dec-2009

Updated Normal
31-Dec-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

79.797487

79.698224

87.789317

93.619712

103.395546

Auditor

Ernst & Young ShinNihon LLC

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

Unqualified

 

 

 

 

 

 

Net Income/Starting Line

88.0

95.0

87.0

73.9

59.8

    Depreciation

10.1

9.1

6.7

6.9

6.2

Depreciation/Depletion

10.1

9.1

6.7

6.9

6.2

    Amortization of Acquisition Costs

0.5

0.5

0.4

0.4

0.4

Amortization

0.5

0.5

0.4

0.4

0.4

    Unusual Items

-2.0

-5.5

-1.9

-1.1

2.7

    Other Non-Cash Items

-8.2

-0.4

-0.6

-4.0

11.5

Non-Cash Items

-10.2

-5.9

-2.5

-5.1

14.2

    Accounts Receivable

5.5

-4.5

-6.2

4.5

-3.6

    Inventories

-5.5

-2.2

-4.1

3.1

-2.8

    Accounts Payable

-5.4

2.1

2.1

-0.3

0.8

    Accrued Expenses

-

-

-

0.0

-3.1

    Other Operating Cash Flow

-27.4

-30.0

-33.0

-17.6

-30.5

Changes in Working Capital

-32.8

-34.6

-41.1

-10.4

-39.1

Cash from Operating Activities

55.6

64.0

50.5

65.8

41.4

 

 

 

 

 

 

    Purchase of Fixed Assets

-6.9

-14.8

-12.7

-2.1

-5.5

    Purchase/Acquisition of Intangibles

-0.8

-0.9

-1.4

-1.8

-2.5

Capital Expenditures

-7.7

-15.7

-14.1

-3.9

-8.0

    Acquisition of Business

-

0.0

-0.4

0.0

-2.5

    Sale of Fixed Assets

0.2

0.1

0.7

0.0

0.0

    Sale/Maturity of Investment

164.1

191.1

123.4

143.3

183.3

    Purchase of Investments

-166.2

-227.2

-118.3

-176.3

-127.6

    Other Investing Cash Flow

-12.1

11.7

1.2

6.4

-2.1

Other Investing Cash Flow Items, Total

-14.0

-24.4

6.6

-26.5

51.0

Cash from Investing Activities

-21.8

-40.1

-7.5

-30.4

43.0

 

 

 

 

 

 

    Other Financing Cash Flow

0.0

0.0

-0.8

0.0

-0.3

Financing Cash Flow Items

0.0

0.0

-0.8

0.0

-0.3

    Cash Dividends Paid - Common

-7.5

-6.1

-5.6

-5.3

-5.4

Total Cash Dividends Paid

-7.5

-6.1

-5.6

-5.3

-5.4

        Repurchase/Retirement of Common

-10.6

-7.1

-7.8

-8.0

-71.7

    Common Stock, Net

-10.6

-7.1

-7.8

-8.0

-71.7

Issuance (Retirement) of Stock, Net

-10.6

-7.1

-7.8

-8.0

-71.7

    Short Term Debt, Net

-

-

0.0

-0.5

-0.5

        Long Term Debt Issued

-

-

-

0.0

19.6

        Long Term Debt Reduction

-0.1

-0.1

-0.2

-21.6

-0.5

    Long Term Debt, Net

-0.1

-0.1

-0.2

-21.6

19.1

Issuance (Retirement) of Debt, Net

-0.1

-0.1

-0.2

-22.2

18.6

Cash from Financing Activities

-18.2

-13.3

-14.3

-35.5

-58.8

 

 

 

 

 

 

Foreign Exchange Effects

12.5

-3.6

-7.7

1.8

-6.7

Net Change in Cash

28.2

7.0

20.9

1.6

18.9

 

 

 

 

 

 

Net Cash - Beginning Balance

102.6

95.8

66.0

60.3

34.1

Net Cash - Ending Balance

130.8

102.8

86.9

61.9

53.0

Cash Interest Paid

0.0

0.0

0.0

0.1

0.2

Cash Taxes Paid

37.6

30.9

34.3

19.5

31.1

 

 

ANNUAL INCOME STATEMENT

 

Financials in: USD (mil)

 

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

 

 

 

 

 

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2012

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Updated Normal
31-Dec-2009

Updated Normal
31-Dec-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

79.797487

79.698224

87.789317

93.619712

103.395546

Auditor

Ernst & Young ShinNihon LLC

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

Unqualified

 

 

 

 

 

 

    Net Sales

283.0

279.4

253.0

213.4

222.6

Total Revenue

283.0

279.4

253.0

213.4

222.6

 

 

 

 

 

 

    Rounding adjustment Income Statement

0.0

-

-

-

-

    Cost of Revenues

113.3

110.2

100.2

82.7

84.0

    Advertising Expenses

14.7

10.4

9.6

10.2

13.0

    Director's remuneration

2.7

2.6

2.7

3.5

3.3

    Payrolls

28.2

24.7

19.5

18.1

16.0

    Director Retirement Benefits

-

-

-

0.1

0.3

    Accrued Retirement Expenses

1.0

0.3

0.5

0.5

0.1

    Other SGA

28.2

-

-

-

-

    Commission expenses

8.9

10.0

7.6

6.5

7.1

    Depreciation

2.2

2.1

1.6

1.8

1.5

    Amort. of Goodwill

0.5

0.5

0.4

0.4

0.4

    Other SGA

-

28.4

24.4

23.0

21.3

    Rounding adjustment Income Statement

0.0

-

-

-

-

    SP Rev.Allowance for Doubtful Account

-

-

0.0

-0.1

0.0

    SP Rev. Allowance Director Retire.B'fit

-

0.0

-2.0

0.0

-

    Lifnsurance Surrender Benefits

0.0

-7.5

-1.9

-3.4

-0.1

    SP other gain

0.0

0.0

0.0

-

-

    SP L on Retirement Fixed Assets

0.1

0.2

0.0

0.2

0.3

    SP L on adjustment for changes of accoun

0.0

0.1

0.0

-

-

    SP Valuation of Loss-Investment Secs.

0.0

0.6

0.1

0.5

2.8

    SP L on val. of affiliates

-

-

0.0

0.3

0.0

    SP Valuation of Loss-Membership

-

-

-

0.0

0.0

    NOP Loss Valuation of Inventories

-

-

-

0.0

0.2

Total Operating Expense

199.6

182.4

162.6

144.3

150.3

 

 

 

 

 

 

    SP Gain Sale Fixed Assets

0.0

0.0

0.0

0.0

0.0

    Gain on investments in money held in tru

2.1

-

-

-

-

    Foreign Exchange Gains

1.1

-

-

-

-

    Gain On Sales Of Securities

0.1

-

-

-

-

    SP Gain Sale Investment Securities

0.1

0.1

0.0

0.0

0.0

    SP Loss Sale Fixed Assets

-0.2

0.0

-0.1

0.0

0.0

    SP Loss Sale Investment Securities

0.0

-1.3

0.0

-1.8

0.0

    NOP Interest Income

0.8

0.9

1.3

1.1

2.3

    NOP Dividend Income

0.1

0.2

0.2

0.2

0.2

    NOP Sale Gain-Investment Securities

-

-

-

0.0

0.1

    Commission fee

-0.2

-

-

-

-

    Other Non-Operating Income (Expense)

0.0

-

-

-

-

    NOP Rev-Insurance Cancellation

0.0

0.0

0.1

0.5

0.3

    NOP Exchange Gain

-

-

0.0

4.7

0.0

    NOP Miscellaneous income

0.7

0.9

0.7

0.5

0.4

    NOP Interest Expense

0.0

0.0

0.0

-0.2

-0.1

    NOP Loss Sale Marketable Securities

-

-

0.0

0.0

0.0

    NOP Exchange Loss

0.0

-1.9

-5.4

0.0

-15.5

    NOP L on inv. in money held in trust

0.0

-0.5

0.0

-

-

    NOP Miscellaneous losses

-0.1

-0.2

-0.3

-0.2

-0.3

Net Income Before Taxes

88.0

95.0

87.0

73.9

59.8

 

 

 

 

 

 

Provision for Income Taxes

33.3

35.5

33.2

27.1

22.2

Net Income After Taxes

54.6

59.5

53.8

46.8

37.6

 

 

 

 

 

 

    Minority Interest

-0.3

-0.6

-0.4

-0.5

0.0

Net Income Before Extra. Items

54.4

58.9

53.4

46.3

37.6

Net Income

54.4

58.9

53.4

46.3

37.6

 

 

 

 

 

 

    Adjustment

-

0.0

0.0

0.0

-

Income Available to Com Excl ExtraOrd

54.4

58.9

53.4

46.3

37.6

 

 

 

 

 

 

Income Available to Com Incl ExtraOrd

54.4

58.9

53.4

46.3

37.6

 

 

 

 

 

 

Basic Weighted Average Shares

6.0

6.0

6.1

6.2

6.7

Basic EPS Excluding ExtraOrdinary Items

9.10

9.78

8.72

7.45

5.58

Basic EPS Including ExtraOrdinary Items

9.10

9.78

8.72

7.45

5.58

Dilution Adjustment

-

0.0

0.0

0.0

0.0

Diluted Net Income

54.4

58.9

53.4

46.3

37.6

Diluted Weighted Average Shares

6.0

6.0

6.1

6.2

6.7

Diluted EPS Excluding ExtraOrd Items

9.10

9.78

8.72

7.45

5.58

Diluted EPS Including ExtraOrd Items

9.10

9.78

8.72

7.45

5.58

DPS-Common Stock

1.25

1.25

0.91

0.85

0.77

Gross Dividends - Common Stock

7.4

7.5

5.5

5.2

4.8

Normalized Income Before Taxes

88.7

88.7

83.6

71.9

63.2

 

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

33.4

33.0

31.7

26.2

23.3

Normalized Income After Taxes

55.3

55.7

51.9

45.6

39.9

 

 

 

 

 

 

Normalized Inc. Avail to Com.

55.0

55.2

51.5

45.2

39.9

 

 

 

 

 

 

Basic Normalized EPS

9.21

9.16

8.41

7.27

5.92

Diluted Normalized EPS

9.20

9.15

8.41

7.27

5.92

Interest Expense

0.0

0.0

0.0

0.2

0.1

BC - Depreciation of Fixed Assets

10.1

-

-

-

-

Depreciation

-

9.1

6.7

6.9

6.2

BC - Depreciation of Goodwill

0.5

-

-

-

-

Amortization of Goodwill

-

0.5

0.4

0.4

0.4

Advertising Expenses

14.7

10.4

9.6

10.2

13.0

Research & Development ExpensesSGA.COGS

18.5

19.3

15.9

15.5

12.2

    Current Tax - Total

34.5

-

-

-

-

Current Tax - Total

34.5

-

-

-

-

    Deferred Tax - Total

-1.2

-

-

-

-

Deferred Tax - Total

-1.2

-

-

-

-

Income Tax - Total

33.3

-

-

-

-

Reported operating profit

83.5

90.2

86.6

66.7

75.6

Reported ordinary profit

88.2

89.5

83.2

73.3

62.8

Service Cost

0.8

0.8

0.7

0.6

0.6

Interest Cost

0.1

0.2

0.1

0.1

0.1

Expected Return on Plan Assets

-0.1

-0.1

-0.1

-0.1

0.0

Actuarial Gains and Losses

1.1

-0.2

0.5

0.4

-0.3

Prior Service Cost

-

0.0

0.0

0.0

0.0

Domestic Pension Plan Expense

2.0

0.7

1.2

1.0

0.3

Total Pension Expense

2.0

0.7

1.2

1.0

0.3

Discount Rate(MIN)-Domestic

1.35%

-

-

-

-

Discount rate

-

1.84%

1.60%

1.84%

2.00%

Expected return on assets(MIN)-Domestic

1.25%

-

-

-

-

Plan asset expected rate of return

-

1.25%

1.25%

1.25%

1.00%

 




 

Annual Balance Sheet

Financials in: USD (mil)

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

UpdateType/Date

Updated Normal
31-Dec-2012

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Updated Normal
31-Dec-2009

Updated Normal
31-Dec-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate

85.870003

76.94

81.105

93.095

90.65

Auditor

Ernst & Young ShinNihon LLC

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

Unqualified

 

 

 

 

 

 

    Cash and Deposit

174.4

158.1

147.1

111.7

82.8

    Note & Account Receivable

37.2

44.7

39.2

31.3

34.6

    Marketable Securities

19.4

27.3

19.6

16.0

11.9

    Money held in trust

30.4

31.9

0.0

-

-

    Inventories - merchandise&finished goods

30.8

27.6

23.3

20.9

20.6

    Inventories - work-in-process

22.6

24.0

25.6

20.2

21.4

    Inventories - raw materials&supplies

19.8

22.2

19.6

16.6

19.1

    Deferred Tax Assets

7.0

7.6

5.8

5.6

4.3

    Rounding adjustment Assets

0.0

-

-

-

-

    Other Current Assets

7.7

7.7

4.9

4.0

3.7

    Allowance for Doubtful Accounts

-0.6

-0.3

-0.2

-0.1

-0.1

Total Current Assets

348.7

350.9

285.0

226.1

198.2

 

 

 

 

 

 

    Building & Structures

52.0

56.4

48.1

41.4

41.6

    Machinery & Equipment

30.6

30.4

23.5

17.8

19.1

    Tools, furniture, & fixtures,

26.6

27.2

23.1

19.3

17.8

    Land

14.8

15.8

12.5

11.5

9.4

    Construction in Progress

0.8

1.2

5.6

0.7

0.9

    Other PPE

-

-

-

-

0.0

    Depreciation

-71.3

-71.1

-60.8

-48.7

-45.3

    Other Total intangible assets

0.0

-

-

-

-

    Software

3.1

4.6

5.0

4.4

2.0

    Software-in-Process

0.4

0.0

0.3

0.3

2.0

    Goodwill

0.3

0.8

1.2

1.0

1.4

    Other Intangible Assets

0.1

0.1

0.2

0.2

0.2

    Investment Securities

56.4

48.0

43.2

44.1

49.1

    Affiliate Securities

4.7

4.9

4.7

1.4

1.7

    Affiliate Contribution Investment

-

-

0.0

0.0

0.0

    Other Total investments and other assets

0.0

-

-

-

-

    Insurance Reserve

23.7

14.4

20.8

17.7

20.8

    LT Deposit

-

6.5

12.3

10.7

5.5

    Deferred Tax Assets

3.6

5.3

4.1

4.9

5.8

    Other Assets

4.7

4.1

2.3

1.8

1.9

    Allowance for Doubtful Accounts

0.0

0.0

0.0

0.0

0.0

    Adjustment

-

0.0

0.0

0.0

0.0

    Other PPE

0.0

-

-

-

-

Total Assets

499.2

499.4

430.9

354.8

332.2

 

 

 

 

 

 

    Accout Payable

4.2

7.3

6.0

6.0

4.3

    ST Borrowings

1.2

1.4

1.2

1.1

11.9

    LT borrowings (current)

-

-

0.1

0.2

-

    Tax Payable

14.5

19.4

13.7

15.4

5.9

    Allowance for Bonuses

-

-

-

-

0.0

    Director Allowance for Bonuses

-

-

-

-

0.0

    Rounding adjustment Liability

0.0

-

-

-

-

    Other Current Liabilities

22.2

13.6

14.0

15.5

11.5

Total Current Liabilities

42.2

41.7

35.0

38.2

33.6

 

 

 

 

 

 

    LT Borrowings

-

0.0

0.2

0.3

12.6

Total Long Term Debt

-

0.0

0.2

0.3

12.6

 

 

 

 

 

 

    Deferred Tax Liabilities

0.5

0.5

0.0

0.0

0.0

    Res-Accrued Retirement Benefits

2.7

2.7

3.5

3.1

3.0

    Res-Director Retirement Benefits

-

-

0.0

3.4

3.4

    Rounding adjustment Liability

0.0

-

-

-

-

    Other Liability

1.6

1.8

1.7

0.0

0.0

    Minority Interest

1.8

1.5

0.9

1.4

0.2

Total Liabilities

48.8

48.3

41.3

46.4

52.8

 

 

 

 

 

 

    Other Equity

0.0

-

-

-

-

    Common Stock

10.1

11.3

10.7

9.3

9.6

    Paid In Capital

13.6

15.1

14.3

12.5

12.8

    Retained Earning

468.3

474.1

397.8

301.5

343.1

    Treasury Stock

-38.4

-31.9

-23.3

-12.9

-81.9

    Reserve by val. of investment sec.

1.8

-2.5

0.6

0.7

-0.4

    Translate Adjustment

-5.3

-15.3

-10.6

-2.7

-3.9

    New Stock Subscription Right

0.3

0.3

0.1

0.0

-

Total Equity

450.4

451.1

389.6

308.4

279.4

 

 

 

 

 

 

Total Liabilities & Shareholders' Equity

499.2

499.4

430.9

354.8

332.2

 

 

 

 

 

 

    S/O-Common Stock

5.9

6.0

6.1

6.1

6.2

Total Common Shares Outstanding

5.9

6.0

6.1

6.1

6.2

T/S-Common Stock

0.4

0.3

0.2

0.1

0.7

Full-Time Employees

698

660

606

561

554

Total Number of Shareholders

902

-

-

-

-

Number of Common Shareholders

-

943

908

883

882

Long Term Debts Maturing within 1 Year

0.1

0.1

0.1

0.2

10.2

Long Term Debts Maturing within 2 Year

-

0.0

0.1

0.1

12.3

Long Term Debts Maturing within 3 Year

-

0.0

0.1

0.1

0.1

Long Term Debts Maturing within 4 Year

-

0.0

0.0

0.1

0.1

Long Term Debts Maturing within 5 Year

-

0.0

0.0

0.0

0.1

Remaining

-

0.0

0.0

0.0

0.0

Total Long Term Debt, Supplemental

0.1

0.2

0.3

0.5

22.8

Pension Obligation

11.0

10.8

10.3

8.0

7.3

Fair Value of Plan Assets

8.3

8.1

6.8

4.8

4.3

Funded Status

-2.7

-2.7

-3.5

-3.1

-3.0

Total Funded Status

-2.7

-2.7

-3.5

-3.1

-3.0

Discount Rate

1.35%

1.84%

1.60%

1.84%

2.00%

Expected Rate of Return

1.25%

1.25%

1.25%

1.25%

1.00%

Reserve for accrued retirement benefits

-2.7

-2.7

-3.5

-3.1

-3.0

Net Assets Recognized on Balance Sheet

-2.7

-2.7

-3.5

-3.1

-3.0

 




 

Annual Cash Flows

Financials in: USD (mil)

 

 

 

 

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2012

Updated Normal
31-Dec-2011

Updated Normal
31-Dec-2010

Updated Normal
31-Dec-2009

Updated Normal
31-Dec-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

79.797487

79.698224

87.789317

93.619712

103.395546

Auditor

Ernst & Young ShinNihon LLC

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Ernst & Young LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified with Explanation

Unqualified

Unqualified

 

 

 

 

 

 

Income Before Tax

88.0

95.0

87.0

73.9

59.8

    Depreciation

10.1

9.1

6.7

6.9

6.2

    Amortization of Goodwill

0.5

0.5

0.4

0.4

0.4

    Allowance for Doubtful Accounts

0.3

0.1

0.1

0.0

0.0

    Allowance for Bonuses

-

-

-

0.0

-1.4

    Director Allowance for Bonuses

-

-

-

0.0

-1.7

    Inc in res for retir ben

0.3

-0.9

-0.1

0.2

-0.1

    Reserve Director Retirement Benefits

-

0.0

-3.6

0.1

0.0

    Interest and Dividend Income

-1.0

-1.1

-1.5

-1.3

-2.5

    Interest Expense

0.0

0.0

0.0

0.2

0.1

    Loss Gain on sale of Inv sec

-0.1

-

-

-

-

    Gain on investments in Money held in tru

-2.1

-

-

-

-

    Reversal of Insurance Cancellation

0.0

-7.5

-2.1

-3.9

-0.4

    Sale G/L Marketable Securities

-

-

0.0

0.0

0.0

    Sale Gain Investment Securities

-0.1

-0.1

0.0

0.0

-0.1

    Sale Loss Investment Securities

0.0

1.3

0.0

1.8

0.0

    Valuation of Loss Investment Securities

0.0

0.6

0.1

0.5

2.8

    Loss on valuation of affiliates

-

-

0.0

0.3

0.0

    Valuation of Loss of Membership

-

-

-

0.0

0.0

    Sale Gain PPE

0.0

0.0

0.0

0.0

0.0

    Sale Loss PPE

0.2

0.0

0.1

0.0

0.0

    Retirement of PPE

0.1

0.2

0.0

0.1

0.3

    Retirement of intangble

-

-

0.0

0.1

0.0

    Reversal G on allow.doubt.accounts

-

-

-

-

0.0

    Loss on adjustment for changes of accoun

0.0

0.1

0.0

-

-

    Account Receivable

5.5

-4.5

-6.2

4.5

-3.6

    Inventories

-5.5

-2.2

-4.1

3.1

-2.8

    Account Payable

-5.4

2.1

2.1

-0.3

0.8

    Rounding adjustment Cash flow

0.0

-

-

-

-

    Exchange Gain & Loss

-7.8

1.4

4.5

-3.3

13.6

    Other operating activities

9.5

-0.2

-0.3

0.9

-1.7

    Interest and Dividend Received

0.7

1.1

1.6

1.2

2.4

    Interest Paid

0.0

0.0

0.0

-0.1

-0.2

    Taxes Paid

-37.6

-30.9

-34.3

-19.5

-31.1

    New consolid

-

-

-

-

0.3

    Adjustment

-

-

-

-

0.0

Cash from Operating Activities

55.6

64.0

50.5

65.8

41.4

 

 

 

 

 

 

    Purchase of Marketable Securities

-14.5

-12.5

0.0

-2.1

-5.8

    Proceeds from sales and redemption of se

19.0

-

-

-

-

    Proceeds from sales and redemption of in

6.9

-

-

-

-

    Sale of Marketable Securities

-

4.5

4.3

1.0

12.6

    Purchase of money held in trust

-

-31.4

0.0

-

-

    Capital Expenditure

-6.9

-14.8

-12.7

-2.1

-5.5

    Sale of PPE

0.2

0.1

0.7

0.0

0.0

    Purchase of Intangibles

-0.8

-0.9

-1.4

-1.8

-2.5

    Purchase of Investment Securities

-20.1

-19.8

-4.4

-10.5

-4.9

    Sale of Investment Securities

-

7.0

6.3

14.1

16.9

    Rounding adjustment Cash flow

0.0

-

-

-

-

    Loans made

-

-

0.0

-0.1

-1.1

    Purch of Subsidiary Stock-Consol. Change

-

0.0

-0.4

0.0

-2.5

    Purch of Subsidiary Stock-Non Consol.

-0.1

0.0

-3.1

-1.3

-0.5

    Purch of Subsidiary Contribution Invest.

-

-

-

-

0.0

    Time deposit made

-131.5

-163.5

-110.8

-162.4

-116.4

    Time deposit matured

138.1

179.5

112.8

128.2

153.7

    Paid-Insurance Reserve

-11.6

-0.2

-2.5

-0.9

-1.7

    Cancel-Insurance Reserve

1.0

14.1

4.2

7.4

0.7

    Others

-1.4

-2.1

-0.5

0.0

-0.1

Cash from Investing Activities

-21.8

-40.1

-7.5

-30.4

43.0

 

 

 

 

 

 

    ST Debt, Net

-

-

0.0

-0.5

-0.5

    Proceed from LT Debts

-

-

-

0.0

19.6

    Repaid-LT Debt

-0.1

-0.1

-0.2

-21.6

-0.5

    Rounding adjustment Cash flow

0.0

-

-

-

-

    Purchase of Treasury Stock

-10.6

-7.1

-7.8

-8.0

-71.7

    Dividend Paid

-7.5

-6.1

-5.6

-5.3

-5.4

    Repayments to minority shareholders

-

0.0

-0.2

0.0

-

    Minority Dividend Paid

-

0.0

-0.6

0.0

-0.3

Cash from Financing Activities

-18.2

-13.3

-14.3

-35.5

-58.8

 

 

 

 

 

 

Foreign Exchange Effects

12.5

-3.6

-7.7

1.8

-6.7

Net Change in Cash

28.2

7.0

20.9

1.6

18.9

 

 

 

 

 

 

Net Cash - Beginning Balance

102.6

95.8

66.0

60.3

34.1

Net Cash - Ending Balance

130.8

102.8

86.9

61.9

53.0

    Cash Interest Paid

0.0

0.0

0.0

0.1

0.2

    Cash Taxes Paid

37.6

30.9

34.3

19.5

31.1

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-Dec-2012

1 Year
Growth

3 Year
Growth

5 Year
Growth

Total Revenue1 (?)

62.5

-2.66%

283.0

1.42%

4.16%

0.20%

Operating Income1 (?)

16.5

-20.78%

83.4

-13.88%

0.91%

-2.97%

Income Available to Common Excl Extraord Items1 (?)

12.4

-14.05%

54.4

-7.55%

0.02%

-2.35%

Basic EPS Excl Extraord Items1 (?)

2.11

-12.59%

9.10

-6.83%

1.35%

0.74%

Capital Expenditures2 (?)

-

-

7.7

-50.74%

19.51%

-10.11%

Cash from Operating Activities2 (?)

-

-

55.6

-12.99%

-10.33%

0.42%

Free Cash Flow (?)

-

-

44.5

-0.68%

-12.96%

3.01%

Total Assets3 (?)

467.3

11.21%

499.2

11.56%

9.08%

4.15%

Total Liabilities3 (?)

45.9

24.08%

48.8

12.74%

-0.98%

-1.46%

Total Long Term Debt3 (?)

0.0

-

0.0

-

-

-

Employees3 (?)

-

-

698

5.76%

7.56%

7.03%

Total Common Shares Outstanding3 (?)

5.9

-1.67%

5.9

-1.67%

-1.37%

-3.34%

1-ExchangeRate: JPY to USD Average for Period

92.002316

 

79.797487

 

 

 

2-ExchangeRate: JPY to USD Average for Period

 

 

79.797487

 

 

 

3-ExchangeRate: JPY to USD Period End Date

94.088557

 

85.870003

 

 

 

Key Ratios

 

31-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Profitability

Gross Margin (?)

59.98%

60.54%

60.42%

61.27%

62.19%

Operating Margin (?)

29.47%

34.71%

35.74%

32.42%

32.51%

Pretax Margin (?)

31.08%

34.01%

34.38%

34.63%

26.85%

Net Profit Margin (?)

19.22%

21.09%

21.10%

21.71%

16.88%

Financial Strength

Current Ratio (?)

8.26

8.41

8.15

5.92

5.90

Long Term Debt/Equity (?)

0.00

0.00

0.00

0.00

0.05

Total Debt/Equity (?)

0.00

0.00

0.00

0.01

0.09

Management Effectiveness

Return on Assets (?)

10.73%

12.92%

13.90%

13.88%

11.95%

Return on Equity (?)

11.83%

14.16%

15.54%

16.05%

13.92%

Efficiency

Receivables Turnover (?)

6.88

6.77

7.32

6.62

7.49

Inventory Turnover (?)

1.51

1.56

1.61

1.42

1.58

Asset Turnover (?)

0.56

0.61

0.65

0.63

0.71

Market Valuation USD (mil)

P/E (TTM) (?)

17.93

.

Enterprise Value2 (?)

634.8

Price/Sales (TTM) (?)

3.51

.

Enterprise Value/Revenue (TTM) (?)

2.66

Price/Book (MRQ) (?)

1.86

.

Enterprise Value/EBITDA (TTM) (?)

8.43

Market Cap as of 14-Jun-20131 (?)

831.8

.

 

 

1-ExchangeRate: JPY to USD on 14-Jun-2013

94.511035

 

 

 

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-Dec-2012

31-Dec-2011

31-Dec-2010

31-Dec-2009

31-Dec-2008

Financial Strength

Current Ratio (?)

8.26

8.41

8.15

5.92

5.90

Quick/Acid Test Ratio (?)

6.18

6.27

5.88

4.16

3.84

Working Capital1 (?)

306.5

309.2

250.0

188.0

164.6

Long Term Debt/Equity (?)

0.00

0.00

0.00

0.00

0.05

Total Debt/Equity (?)

0.00

0.00

0.00

0.01

0.09

Long Term Debt/Total Capital (?)

0.00

0.00

0.00

0.00

0.04

Total Debt/Total Capital (?)

0.00

0.00

0.00

0.01

0.08

Payout Ratio (?)

13.77%

12.83%

10.45%

11.47%

13.87%

Effective Tax Rate (?)

37.87%

37.40%

38.13%

36.69%

37.06%

Total Capital1 (?)

451.6

452.6

391.2

310.0

303.9

 

 

 

 

 

 

Efficiency

Asset Turnover (?)

0.56

0.61

0.65

0.63

0.71

Inventory Turnover (?)

1.51

1.56

1.61

1.42

1.58

Days In Inventory (?)

241.58

233.40

226.85

257.21

231.00

Receivables Turnover (?)

6.88

6.77

7.32

6.62

7.49

Days Receivables Outstanding (?)

53.01

53.94

49.87

55.15

48.73

Revenue/Employee2 (?)

376,780

438,477

451,957

382,616

458,389

Operating Income/Employee2 (?)

111,043

152,184

161,513

124,025

149,027

EBITDA/Employee2 (?)

124,552

166,433

173,568

136,452

161,851

 

 

 

 

 

 

Profitability

Gross Margin (?)

59.98%

60.54%

60.42%

61.27%

62.19%

Operating Margin (?)

29.47%

34.71%

35.74%

32.42%

32.51%

EBITDA Margin (?)

33.06%

37.96%

38.40%

35.66%

35.31%

EBIT Margin (?)

29.47%

34.71%

35.74%

32.42%

32.51%

Pretax Margin (?)

31.08%

34.01%

34.38%

34.63%

26.85%

Net Profit Margin (?)

19.22%

21.09%

21.10%

21.71%

16.88%

COGS/Revenue (?)

40.02%

39.46%

39.58%

38.73%

37.81%

SG&A Expense/Revenue (?)

29.54%

27.34%

25.41%

29.00%

27.45%

 

 

 

 

 

 

Management Effectiveness

Return on Assets (?)

10.73%

12.92%

13.90%

13.88%

11.95%

Return on Equity (?)

11.83%

14.16%

15.54%

16.05%

13.92%

 

 

 

 

 

 

Valuation

Free Cash Flow/Share2 (?)

7.56

8.35

6.50

10.14

6.11

Operating Cash Flow/Share 2 (?)

8.78

11.07

9.02

10.77

7.57

1-ExchangeRate: JPY to USD Period End Date

85.870003

76.94

81.105

93.095

90.65

2-ExchangeRate: JPY to USD Average for Period

85.870003

76.94

81.105

93.095

90.65

 

Current Market Multiples

Market Cap/Earnings (TTM) (?)

19.13

Market Cap/Equity (MRQ) (?)

1.98

Market Cap/Revenue (TTM) (?)

3.51

Market Cap/EBIT (TTM) (?)

12.55

Market Cap/EBITDA (TTM) (?)

11.10

Enterprise Value/Earnings (TTM) (?)

14.54

Enterprise Value/Equity (MRQ) (?)

1.51

Enterprise Value/Revenue (TTM) (?)

2.66

Enterprise Value/EBIT (TTM) (?)

9.54

Enterprise Value/EBITDA (TTM) (?)

8.43

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.59.14

UK Pound

1

Rs.90.05

Euro

1

Rs.77.06

 

 

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.