MIRA INFORM REPORT

 

 

Report Date :

27.07.2013

 

IDENTIFICATION DETAILS

 

Name :

NETWORK VALUE COMPONENTS LTD.

 

 

Registered Office :

2F, Nissei Yokosuka Center Bldg. 14-1, Ogawa-cho Yokosuka-Shi, 238-0004

 

 

Country :

Japan

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

02.04.1990

 

 

Legal Form :

Public Independent

 

 

Line of Business :

Manufacture of communication equipment

 

 

No. of Employees :

85

 

 

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 – 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

Network Value Components Ltd.                                                                                                     

 

2F, Nissei Yokosuka Center Bldg.

14-1, Ogawa-cho

 

Yokosuka-Shi, 238-0004

Japan

 

 

Tel:

81-46-8281800

Fax:

81-46-8258053

 

www.nvc.co.jp

 

Employees:

85

Company Type:

Public Independent

Traded:

Tokyo Stock Exchange:

3394

Incorporation Date:

02-Apr-1990

Auditor:

Godai Auditing Firm

Financials in:

 USD (mil)

Fiscal Year End:

31-Dec-2012

Reporting Currency:

Japanese Yen

Annual Sales:

33.4  1

Net Income:

1.4

Total Assets:

17.1  2

Market Value:

19.0

 

(05-Jul-2013)

                                      

Business Description       

 

Network Value Components Ltd. is a Japan-based company mainly engaged in the import, development and sale of network-related products, as well as network integration business. The Company operates in two business segments. The Network Solution segment offers infrastructure and network products, which include switches, routers, wireless local area network (LAN), cabling and digital broadcasting equipment. It also offers security products, including firewall, virtual private network (VPN), virus and spam solutions, log monitors and analyzers, as well as authentication and application products, such as band control, authentication and virtualization products, among others. The Network Services segment mainly provides network consultation, product installation, system configuration, technical support and hardware maintenance services, as well as remote monitoring services, among others. In February, 2013, the Company finished the liquidation of a Tokyo-based wholly owned subsidiary. For the three months ended 31 March 2013, Network Value Components Ltd. revenues increased 3% to Y628.9M. Net income applicable to common stockholders decreased 42% to Y25.3M. Revenues reflect an increase in demand for the Company's products and services due to favorable market conditions. Net income was offset by NOP Exchange losses increase of 37% to Y4.4M (expense), NOP Interest income decrease of 65% to Y210K (income).

          

Industry                                                                                                                                      

 

Industry

Communications Equipment Manufacturing

ANZSIC 2006:

2422 - Communication Equipment Manufacturing

ISIC Rev 4:

2630 - Manufacture of communication equipment

NACE Rev 2:

2630 - Manufacture of communication equipment

NAICS 2012:

33421 - Telephone Apparatus Manufacturing

UK SIC 2007:

26301 - Manufacture of telegraph and telephone apparatus and equipment

US SIC 1987:

3661 - Telephone and Telegraph Apparatus

 

 

                      


Key Executives           

   

 

Name

Title

Susumu Watanabe

President, Representative Director

Kentaro Terada

Director of Administration, Director

Yuji Arai

Director of Operation, Director

Yuki Ohta

Director of Engineering, Director

Mitsuko Watanabe

Manager of Internal Audit Office, Director

 

Significant Developments                                                      

 

Topic

#*

Most Recent Headline

Date

General Reorganization

1

Network Value Components Ltd to Dissolve Subsidiary

8-Nov-2012

Strategic Combinations

1

Network Value Components Ltd Signs Business and Capital Alliance with NS Solutions Corp

14-May-2013

Equity Investments

1

Network Value Components Ltd Announces Changes in Shareholding Structure

5-Dec-2012

      

Financial Summary                                                                                                                       

 

As of 31-Mar-2013

Key Ratios

Company

Industry

Current Ratio (MRQ)

0.99

1.74

Quick Ratio (MRQ)

0.87

1.47

Debt to Equity (MRQ)

1.72

0.17

Sales 5 Year Growth

-0.86

20.69

Net Profit Margin (TTM) %

3.07

7.95

Return on Assets (TTM) %

5.65

3.72

Return on Equity (TTM) %

37.64

12.51

 

 

 

   Stock Snapshot                                  

 

Traded: Tokyo Stock Exchange: 3394

 

As of 5-Jul-2013

   Financials in: JPY

Recent Price

199,900.00

 

EPS

29,113.02

52 Week High

378,000.00

 

Price/Sales

0.71

52 Week Low

70,300.00

 

Price/Earnings

27.69

Avg. Volume (mil)

0.0001

 

Price/Book

6.60

Market Value (mil)

1,903.25

 

Beta

2.41

 

Price % Change

Rel S&P 500%

4 Week

17.31%

4.32%

13 Week

-16.01%

-24.65%

52 Week

62.65%

6.24%

Year to Date

103.98%

47.55%

 

 

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
2F, Nissei Yokosuka Center Bldg.
14-1, Ogawa-cho
Yokosuka-Shi, 238-0004
Japan

 

Tel:

81-46-8281800

Fax:

81-46-8258053

 

www.nvc.co.jp

Quote Symbol - Exchange

3394 - Tokyo Stock Exchange

Sales JPY(mil):

2,664.5

Assets JPY(mil):

1,468.6

Employees:

85

Fiscal Year End:

31-Dec-2012

 

Industry:

Communications Equipment

Incorporation Date:

02-Apr-1990

Company Type:

Public Independent

Quoted Status:

Quoted

 

President, Representative Director:

Susumu Watanabe

 

Industry Codes

 

ANZSIC 2006 Codes:

2422

-

Communication Equipment Manufacturing

3494

-

Other Electrical and Electronic Goods Wholesaling

7000

-

Computer System Design and Related Services

 

ISIC Rev 4 Codes:

2630

-

Manufacture of communication equipment

4652

-

Wholesale of electronic and telecommunications equipment and parts

6202

-

Computer consultancy and computer facilities management activities

 

NACE Rev 2 Codes:

2630

-

Manufacture of communication equipment

6202

-

Computer consultancy activities

4652

-

Wholesale of electronic and telecommunications equipment and parts

 

NAICS 2012 Codes:

33421

-

Telephone Apparatus Manufacturing

541512

-

Computer Systems Design Services

423690

-

Other Electronic Parts and Equipment Merchant Wholesalers

 

US SIC 1987:

3661

-

Telephone and Telegraph Apparatus

5065

-

Electronic Parts and Equipment, Not Elsewhere Classified

7373

-

Computer Integrated Systems Design

 

UK SIC 2007:

26301

-

Manufacture of telegraph and telephone apparatus and equipment

6202

-

Computer consultancy activities

4652

-

Wholesale of electronic and telecommunications equipment and parts

 

Business Description

Network Value Components Ltd. is a Japan-based company mainly engaged in the import, development and sale of network-related products, as well as network integration business. The Company operates in two business segments. The Network Solution segment offers infrastructure and network products, which include switches, routers, wireless local area network (LAN), cabling and digital broadcasting equipment. It also offers security products, including firewall, virtual private network (VPN), virus and spam solutions, log monitors and analyzers, as well as authentication and application products, such as band control, authentication and virtualization products, among others. The Network Services segment mainly provides network consultation, product installation, system configuration, technical support and hardware maintenance services, as well as remote monitoring services, among others. In February, 2013, the Company finished the liquidation of a Tokyo-based wholly owned subsidiary. For the three months ended 31 March 2013, Network Value Components Ltd. revenues increased 3% to Y628.9M. Net income applicable to common stockholders decreased 42% to Y25.3M. Revenues reflect an increase in demand for the Company's products and services due to favorable market conditions. Net income was offset by NOP Exchange losses increase of 37% to Y4.4M (expense), NOP Interest income decrease of 65% to Y210K (income).

 

More Business Descriptions

Computers - Networking Equipment

 

 

 

 

 

 

Financial Data

Financials in:

JPY(mil)

 

Revenue:

2,664.5

Net Income:

110.0

Assets:

1,468.6

Long Term Debt:

193.5

 

Total Liabilities:

1,182.6

 

Working Capital:

0.0

 

 

 

Date of Financial Data:

31-Dec-2012

 

1 Year Growth

7.9%

494.2%

14.0%

 

Market Data

Quote Symbol:

3394

Exchange:

Tokyo Stock Exchange

Currency:

JPY

Stock Price:

199,900.0

Stock Price Date:

07-05-2013

52 Week Price Change %:

62.7

Market Value (mil):

1,903,248.0

 

SEDOL:

B0QB9N2

ISIN:

JP3758160000

 

Equity and Dept Distribution:

FY'06-07 1Q WAS was estimated, WAS=s/o. The Company started to report consolidated financials from December 2006. FY'07 2Q reported EPS : Y-1,344.44 FY'07 3Q Reported EPS=Y137.23 FY'07 AR reported BEPS=Y2,514.64, DEPS=Y2,512.39 FY'08 1Q reported EPS=Y516.75 FY'08 2Q reported EPS=Y-480.75 FY'08 Q1&Q3 WAS=O/S.

 

 

 

Key Corporate Relationships

Auditor:

Godai Auditing Firm

 

Auditor:

Godai Auditing Firm

 

 

 

 

 

 

 

 

 

 

 

Executives Report

 

Board of Directors

 

Name

Title

Function

Yuji Arai

 

Director of Operation, Director

Director/Board Member

Biography:

Mr. Yuji Arai has been serving as Director of Operation and Director in Network Value Components Ltd. since January 2010. He joined the Company in April 1996. He previously served as Director of Sales in the Company.

 

Age: 40

 

Yuki Ohta

 

Director of Engineering, Director

Director/Board Member

 

 

Biography:

Mr. Yuki Ohta has been serving as Director of Engineering and Director in Network Value Components Ltd. since January 2010. He is also serving as Director of a subsidiary. He joined the Company in April 1995 and he previously served as Manager of Sales and Manager of 1st Sales of the Company.

 

Age: 41

 

Kentaro Terada

 

Director of Administration, Director

Director/Board Member

 

 

Biography:

Mr. Kentaro Terada has been serving as Director of Administration and Director in Network Value Components Ltd. since April 2003. He is also serving as Director of three other companies. He joined the Company in April 1996.

 

Age: 42

Susumu Watanabe

 

President, Representative Director

Director/Board Member

 

 

Biography:

Mr. Susumu Watanabe has been serving as President and Representative Director in Network Value Components Ltd. He is also serving as Representative Director in three companies, as well as Director of three other companies. He used to work for several other companies, including a company which is under the new name OMRON Corporation and Thomas & Betts Japan, Ltd.

 

Age: 64

 

Mitsuko Watanabe

 

Manager of Internal Audit Office, Director

Director/Board Member

 

 

Biography:

Ms. Mitsuko Watanabe has been serving as Manager of Internal Audit Office and Director in Network Value Components Ltd. since July 2005. She is also serving as Director in another company. She used to work for a company that is under the new name OMRON Corporation and a company that was merged with the Company.

 

Age: 59

 

 

Executives

 

Name

Title

Function

 

Susumu Watanabe

 

President, Representative Director

President

 

Biography:

Mr. Susumu Watanabe has been serving as President and Representative Director in Network Value Components Ltd. He is also serving as Representative Director in three companies, as well as Director of three other companies. He used to work for several other companies, including a company which is under the new name OMRON Corporation and Thomas & Betts Japan, Ltd.

 

Age: 64

 

 

Yuji Arai

 

Director of Operation, Director

Operations Executive

 

 

Biography:

Mr. Yuji Arai has been serving as Director of Operation and Director in Network Value Components Ltd. since January 2010. He joined the Company in April 1996. He previously served as Director of Sales in the Company.

 

Age: 40

 

 

Kentaro Terada

 

Director of Administration, Director

Administration Executive

 

 

Biography:

Mr. Kentaro Terada has been serving as Director of Administration and Director in Network Value Components Ltd. since April 2003. He is also serving as Director of three other companies. He joined the Company in April 1996.

 

Age: 42

 

Mitsuko Watanabe

 

Manager of Internal Audit Office, Director

Accounting Executive

 

 

Biography:

Ms. Mitsuko Watanabe has been serving as Manager of Internal Audit Office and Director in Network Value Components Ltd. since July 2005. She is also serving as Director in another company. She used to work for a company that is under the new name OMRON Corporation and a company that was merged with the Company.

 

Age: 59

 

 

Yuki Ohta

 

Director of Engineering, Director

Engineering/Technical Executive

 

 

Biography:

Mr. Yuki Ohta has been serving as Director of Engineering and Director in Network Value Components Ltd. since January 2010. He is also serving as Director of a subsidiary. He joined the Company in April 1995 and he previously served as Manager of Sales and Manager of 1st Sales of the Company.

 

Age: 41

 

 

 

Significant Developments

 

 

 

 

Network Value Components Ltd Signs Business and Capital Alliance with NS Solutions Corp

May 14, 2013


Network Value Components Ltd announced that it has signed a business alliance with NS Solutions Corp on May 14, 2013, regarding collaboration in solution business. NS Solutions Corp will acquire 300 shares of Network Value Components on May 14, 2013. As a result, NS Solutions Corp will become the third major shareholder of Network Value Components, holding a 3.17% stake.

Network Value Components Ltd Announces Changes in Shareholding Structure

Dec 05, 2012


Network Value Components Ltd announced that its second major shareholder has transferred the Company's shares it holds to the Company's 7th major shareholder, on November 28, 2012. The second major shareholder is no longer holding any voting rights, down from 1,460 shares (15.47%). The 7th major shareholder has become the second major shareholder, holding 1,532 voting rights (16.23%), up from 72 voting rights(0.76%).

Network Value Components Ltd to Dissolve Subsidiary

Nov 08, 2012


Network Value Components Ltd announced that it has decided to dissolve its Tokyo-based wholly owned subsidiary, which engaged in the development, manufacturing and sale of network products. The liquidation of the subsidiary is expected to be started in December 2012 and is expected to be finished in February 2013.

 


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

Godai Auditing Firm

Godai Auditing Firm

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

    Net Sales

33.4

31.0

33.4

24.6

24.5

Revenue

33.4

31.0

33.4

24.6

24.5

Total Revenue

33.4

31.0

33.4

24.6

24.5

 

 

 

 

 

 

    Cost of Revenue

18.9

17.5

20.4

17.8

17.2

Cost of Revenue, Total

18.9

17.5

20.4

17.8

17.2

Gross Profit

14.4

13.5

12.9

6.9

7.3

 

 

 

 

 

 

    Selling/General/Administrative Expense

6.3

7.4

8.2

5.9

4.6

    Labor & Related Expense

5.2

4.5

4.8

3.7

2.9

Total Selling/General/Administrative Expenses

11.5

11.9

13.0

9.7

7.5

    Depreciation

0.0

0.1

0.3

0.2

0.0

    Amortization of Acquisition Costs

1.4

-

-

-

-

Depreciation/Amortization

1.4

0.1

0.3

0.2

0.0

    Impairment-Assets Held for Use

0.0

0.6

0.9

0.1

0.0

    Impairment-Assets Held for Sale

0.7

0.0

4.2

1.0

0.2

    Other Unusual Expense (Income)

0.4

0.4

0.5

0.0

0.0

Unusual Expense (Income)

1.2

1.0

5.6

1.2

0.2

Total Operating Expense

33.0

30.5

39.3

28.7

25.0

 

 

 

 

 

 

Operating Income

0.4

0.5

-6.0

-4.1

-0.6

 

 

 

 

 

 

        Interest Expense - Non-Operating

-0.1

-0.2

-0.2

-0.1

0.0

    Interest Expense, Net Non-Operating

-0.1

-0.2

-0.2

-0.1

0.0

        Interest Income - Non-Operating

0.0

0.0

0.0

0.0

0.0

        Investment Income - Non-Operating

0.1

0.0

0.5

-0.1

0.5

    Interest/Investment Income - Non-Operating

0.2

0.0

0.5

-0.1

0.6

Interest Income (Expense) - Net Non-Operating Total

0.0

-0.2

0.3

-0.2

0.5

Gain (Loss) on Sale of Assets

0.1

0.0

0.0

0.0

0.0

    Other Non-Operating Income (Expense)

0.2

0.1

-0.2

0.3

0.0

Other, Net

0.2

0.1

-0.2

0.3

0.0

Income Before Tax

0.7

0.4

-5.9

-4.0

-0.1

 

 

 

 

 

 

Total Income Tax

-0.5

0.1

0.2

0.2

0.1

Income After Tax

1.2

0.2

-6.1

-4.1

-0.1

 

 

 

 

 

 

    Minority Interest

0.2

0.0

0.0

0.1

0.0

Net Income Before Extraord Items

1.4

0.2

-6.1

-4.0

-0.1

Net Income

1.4

0.2

-6.1

-4.0

-0.1

 

 

 

 

 

 

    Miscellaneous Earnings Adjustment

0.0

0.0

0.0

0.0

0.0

Total Adjustments to Net Income

0.0

0.0

0.0

0.0

0.0

Income Available to Common Excl Extraord Items

1.4

0.2

-6.1

-4.0

-0.1

 

 

 

 

 

 

Income Available to Common Incl Extraord Items

1.4

0.2

-6.1

-4.0

-0.1

 

 

 

 

 

 

Basic/Primary Weighted Average Shares

0.0

0.0

0.0

0.0

0.0

Basic EPS Excl Extraord Items

146.02

24.60

-651.40

-425.20

-10.05

Basic/Primary EPS Incl Extraord Items

146.02

24.60

-651.40

-425.20

-10.05

Dilution Adjustment

-

0.0

0.0

0.0

0.0

Diluted Net Income

1.4

0.2

-6.1

-4.0

-0.1

Diluted Weighted Average Shares

0.0

0.0

0.0

0.0

0.0

Diluted EPS Excl Extraord Items

146.02

24.60

-651.40

-425.20

-10.05

Diluted EPS Incl Extraord Items

146.02

24.60

-651.40

-425.20

-10.05

Dividends per Share - Common Stock Primary Issue

0.00

0.00

0.00

8.55

7.74

Gross Dividends - Common Stock

0.0

0.0

0.0

0.1

0.1

Interest Expense, Supplemental

0.1

0.2

0.2

0.1

0.0

Depreciation, Supplemental

1.0

1.2

1.7

1.2

1.0

Total Special Items

2.4

2.4

6.9

1.1

0.3

Normalized Income Before Tax

3.1

2.8

1.0

-2.8

0.2

 

 

 

 

 

 

Effect of Special Items on Income Taxes

0.4

0.3

2.0

0.4

0.1

Inc Tax Ex Impact of Sp Items

-0.1

0.4

2.2

0.6

0.1

Normalized Income After Tax

3.3

2.3

-1.2

-3.4

0.0

 

 

 

 

 

 

Normalized Inc. Avail to Com.

3.4

2.3

-1.2

-3.3

0.1

 

 

 

 

 

 

Basic Normalized EPS

364.84

243.34

-126.56

-346.35

7.91

Diluted Normalized EPS

364.84

243.34

-126.56

-346.35

7.91

Amort of Acquisition Costs, Supplemental

1.4

1.4

1.3

0.0

0.0

Rental Expenses

-

-

-

-

0.8

Research & Development Exp, Supplemental

0.0

0.1

0.6

0.6

0.1

Reported Operating Profit

1.5

1.6

-0.1

-2.8

-0.3

Reported Ordinary Profit

1.5

1.4

-0.5

-2.9

-0.3

Normalized EBIT

1.5

1.5

-0.4

-2.9

-0.3

Normalized EBITDA

3.9

4.1

2.6

-1.7

0.7

    Current Tax - Total

0.0

-

-

-

-

Current Tax - Total

0.0

-

-

-

-

    Deferred Tax - Total

-0.5

-

-

-

-

Deferred Tax - Total

-0.5

-

-

-

-

Income Tax - Total

-0.5

-

-

-

-

Defined Contribution Expense - Domestic

0.2

0.1

0.1

0.1

0.1

Total Pension Expense

0.2

0.1

0.1

0.1

0.1

 

 

 

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

Godai Auditing Firm

Godai Auditing Firm

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

    Cash & Equivalents

2.9

1.1

1.7

0.4

1.1

Cash and Short Term Investments

2.9

1.1

1.7

0.4

1.1

        Accounts Receivable - Trade, Gross

5.1

4.3

6.4

5.2

8.8

        Provision for Doubtful Accounts

0.0

0.0

-0.3

-0.5

0.0

    Trade Accounts Receivable - Net

5.1

4.3

6.1

4.7

8.8

    Other Receivables

-

-

-

0.0

0.2

Total Receivables, Net

5.1

4.3

6.1

4.7

9.0

    Inventories - Finished Goods

1.2

1.5

2.3

3.0

3.0

    Inventories - Work In Progress

0.0

0.0

0.0

0.0

0.1

    Inventories - Raw Materials

0.0

0.0

0.0

0.0

0.0

Total Inventory

1.3

1.5

2.3

3.1

3.0

Prepaid Expenses

0.6

0.9

0.9

1.3

1.9

    Deferred Income Tax - Current Asset

0.5

-

-

0.0

0.2

    Other Current Assets

0.3

0.3

0.8

1.1

0.8

Other Current Assets, Total

0.7

0.3

0.8

1.1

0.9

Total Current Assets

10.5

8.1

11.8

10.5

16.0

 

 

 

 

 

 

        Buildings

0.4

0.4

0.4

0.5

0.6

        Land/Improvements

-

-

0.0

0.2

0.2

        Machinery/Equipment

7.7

8.5

8.0

6.1

6.9

        Other Property/Plant/Equipment

0.0

-

-

-

-

    Property/Plant/Equipment - Gross

8.2

8.9

8.4

6.8

7.7

    Accumulated Depreciation

-6.9

-7.3

-6.7

-5.1

-5.4

Property/Plant/Equipment - Net

1.2

1.7

1.7

1.8

2.3

Goodwill, Net

2.6

4.3

5.5

0.0

-

Intangibles, Net

0.2

0.3

0.4

0.5

0.4

    LT Investments - Other

1.7

1.7

2.4

6.8

7.3

Long Term Investments

1.7

1.7

2.4

6.8

7.3

Note Receivable - Long Term

0.7

0.0

0.5

0.0

-

    Deferred Income Tax - Long Term Asset

-

-

-

0.0

0.0

    Other Long Term Assets

0.2

0.6

0.4

0.8

0.9

Other Long Term Assets, Total

0.2

0.6

0.4

0.8

0.9

Total Assets

17.1

16.7

22.6

20.4

26.9

 

 

 

 

 

 

Accounts Payable

1.7

0.8

3.0

1.2

2.0

Notes Payable/Short Term Debt

2.9

3.5

5.7

4.6

7.9

Current Portion - Long Term Debt/Capital Leases

1.0

2.0

1.5

0.9

0.2

    Customer Advances

3.8

4.2

3.3

2.4

2.5

    Income Taxes Payable

0.0

0.0

0.3

0.0

0.0

    Other Payables

1.1

1.2

2.1

2.1

2.1

    Other Current Liabilities

0.5

0.4

0.6

0.3

0.2

Other Current liabilities, Total

5.4

5.9

6.3

4.8

4.8

Total Current Liabilities

11.1

12.1

16.5

11.5

14.9

 

 

 

 

 

 

    Long Term Debt

2.3

2.7

3.5

1.9

0.8

    Capital Lease Obligations

-

-

0.0

0.0

-

Total Long Term Debt

2.3

2.7

3.5

1.9

0.8

Total Debt

6.2

8.1

10.8

7.4

8.9

 

 

 

 

 

 

    Deferred Income Tax - LT Liability

0.3

0.0

0.0

-

0.0

Deferred Income Tax

0.3

0.0

0.0

-

0.0

Minority Interest

0.0

0.2

0.2

0.0

0.0

    Reserves

0.1

0.1

0.0

-

-

    Other Long Term Liabilities

0.0

0.0

1.2

0.1

0.0

Other Liabilities, Total

0.1

0.1

1.2

0.1

0.0

Total Liabilities

13.8

15.1

21.4

13.5

15.7

 

 

 

 

 

 

    Common Stock

4.3

4.8

4.6

3.9

4.0

Common Stock

4.3

4.8

4.6

3.9

4.0

Additional Paid-In Capital

4.5

5.0

4.8

4.1

4.2

Retained Earnings (Accumulated Deficit)

-6.0

-8.1

-7.9

-1.1

3.0

Treasury Stock - Common

-0.1

-0.1

-0.1

-0.1

-0.1

Unrealized Gain (Loss)

0.6

0.0

-0.1

0.0

0.0

    Other Equity

0.0

-

-

-

-

Other Equity, Total

0.0

-

-

-

-

Total Equity

3.3

1.6

1.2

6.9

11.2

 

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

17.1

16.7

22.6

20.4

26.9

 

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

0.0

0.0

0.0

0.0

0.0

Total Common Shares Outstanding

0.0

0.0

0.0

0.0

0.0

Treasury Shares - Common Stock Primary Issue

0.0

0.0

0.0

0.0

0.0

Employees

85

82

85

88

91

Number of Common Shareholders

1,038

1,136

1,186

844

927

Deferred Revenue - Current

3.8

4.2

3.3

2.4

2.5

Total Long Term Debt, Supplemental

3.2

4.7

5.0

2.8

1.0

Long Term Debt Maturing within 1 Year

1.0

2.0

1.5

0.9

0.2

Long Term Debt Maturing in Year 2

0.9

0.9

1.5

0.9

0.2

Long Term Debt Maturing in Year 3

0.7

0.6

0.7

0.8

0.2

Long Term Debt Maturing in Year 4

0.3

0.4

0.5

0.1

0.2

Long Term Debt Maturing in Year 5

0.1

0.8

0.3

0.0

0.1

Long Term Debt Maturing in 2-3 Years

1.6

1.5

2.1

1.8

0.4

Long Term Debt Maturing in 4-5 Years

0.3

1.2

0.8

0.1

0.4

Long Term Debt Matur. in Year 6 & Beyond

0.3

0.0

0.6

0.0

0.0

Total Capital Leases, Supplemental

0.0

0.0

0.0

-

-

Capital Lease Payments Due in Year 1

0.0

0.0

0.0

-

-

Capital Lease Payments Due in Year 2

0.0

0.0

0.0

-

-

Capital Lease Payments Due in Year 3

0.0

0.0

0.0

-

-

Capital Lease Payments Due in Year 4

-

0.0

0.0

-

-

Capital Lease Payments Due in Year 5

-

-

0.0

-

-

Capital Lease Payments Due in 2-3 Years

0.0

0.0

0.0

-

-

Capital Lease Payments Due in 4-5 Years

-

0.0

0.0

-

-

 



 

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

Godai Auditing Firm

Godai Auditing Firm

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

Net Income/Starting Line

0.7

0.4

-5.9

-4.0

-0.1

    Depreciation

1.0

1.2

1.7

1.2

1.0

Depreciation/Depletion

1.0

1.2

1.7

1.2

1.0

    Amortization of Acquisition Costs

1.4

1.4

1.3

0.0

0.0

Amortization

1.4

1.4

1.3

0.0

0.0

    Unusual Items

0.4

0.9

4.9

1.1

-0.2

    Other Non-Cash Items

0.4

-0.7

1.0

0.5

0.1

Non-Cash Items

0.9

0.3

5.9

1.6

-0.1

    Accounts Receivable

-1.3

2.3

-1.9

3.4

-0.5

    Inventories

0.1

0.9

1.2

-0.1

-0.3

    Prepaid Expenses

0.3

0.1

0.6

0.6

-1.1

    Other Assets

-0.1

1.1

-0.4

-0.1

-0.1

    Accounts Payable

1.5

-2.1

1.3

-0.7

-1.0

    Taxes Payable

-

-0.1

0.3

0.0

-0.1

    Other Liabilities

0.0

0.5

-0.3

-0.1

0.4

    Other Operating Cash Flow

0.1

-0.6

-0.3

0.1

-0.6

Changes in Working Capital

0.6

2.0

0.5

3.2

-3.2

Cash from Operating Activities

4.6

5.3

3.5

2.1

-2.4

 

 

 

 

 

 

    Purchase of Fixed Assets

-0.6

-0.8

-1.1

-0.6

-0.7

    Purchase/Acquisition of Intangibles

0.0

0.0

-0.2

-0.4

-0.1

Capital Expenditures

-0.6

-0.9

-1.3

-1.0

-0.8

    Acquisition of Business

-0.4

-2.4

-3.6

0.0

0.4

    Sale of Business

-

-

0.0

0.0

-0.2

    Sale of Fixed Assets

0.0

-

0.2

0.0

0.0

    Sale/Maturity of Investment

0.2

0.2

0.7

0.1

0.4

    Purchase of Investments

-0.7

0.0

-0.5

-0.3

-4.1

    Other Investing Cash Flow

0.0

0.1

0.1

-0.2

-0.2

Other Investing Cash Flow Items, Total

-0.8

-2.0

-3.1

-0.4

-3.7

Cash from Investing Activities

-1.4

-2.8

-4.4

-1.4

-4.5

 

 

 

 

 

 

    Other Financing Cash Flow

0.0

0.0

0.0

0.0

-

Financing Cash Flow Items

0.0

0.0

0.0

0.0

-

    Cash Dividends Paid - Common

0.0

0.0

0.0

-0.1

-0.1

Total Cash Dividends Paid

0.0

0.0

0.0

-0.1

-0.1

        Sale/Issuance of Common

-

0.0

0.1

0.0

0.0

        Repurchase/Retirement of Common

-

-

-

0.0

-0.1

    Common Stock, Net

-

0.0

0.1

0.0

-0.1

Issuance (Retirement) of Stock, Net

-

0.0

0.1

0.0

-0.1

        Short Term Debt Issued

-

5.8

15.1

9.6

15.9

        Short Term Debt Reduction

-

-8.3

-13.6

-12.6

-9.0

    Short Term Debt, Net

-0.2

-2.4

1.5

-3.0

6.9

        Long Term Debt Issued

2.4

1.2

1.8

2.1

1.0

        Long Term Debt Reduction

-3.4

-1.8

-1.3

-0.3

-0.1

    Long Term Debt, Net

-1.0

-0.6

0.5

1.8

0.9

Issuance (Retirement) of Debt, Net

-1.2

-3.1

2.0

-1.2

7.8

Cash from Financing Activities

-1.2

-3.1

2.1

-1.3

7.6

 

 

 

 

 

 

Foreign Exchange Effects

0.0

0.0

0.0

0.0

-0.1

Net Change in Cash

2.0

-0.6

1.1

-0.7

0.6

 

 

 

 

 

 

Net Cash - Beginning Balance

1.1

1.7

0.4

1.0

0.3

Net Cash - Ending Balance

3.1

1.1

1.5

0.4

0.9

Cash Interest Paid

0.1

0.2

0.3

0.1

0.1

Cash Taxes Paid

-0.1

0.4

0.0

-0.2

0.6

 

 

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

Godai Auditing Firm

Godai Auditing Firm

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

    Net sales

33.4

31.0

33.4

24.6

24.5

Total Revenue

33.4

31.0

33.4

24.6

24.5

 

 

 

 

 

 

    Amortization of Goodwill - SGA

1.4

-

-

-

-

    Cost of sales

18.9

17.5

20.4

17.8

17.2

    Other SGA

6.3

-

-

-

-

    Payrolls

5.2

4.5

4.8

3.7

2.9

    Land and house rent

-

-

-

-

0.8

    Depreciation

0.0

-

-

-

-

    Provision for Doubtful Accounts (SGA)

-

-

0.5

0.4

-

    Other general expense

-

7.4

7.7

5.5

3.8

    Rounding adjustment Income Statement

0.0

-

-

-

-

    SP G on rev. allow. doubt. accts.

-

-

-

0.0

0.0

    SP L on retire. of fixed assets

0.0

0.2

0.1

0.1

0.0

    SP L on val. of LT inv't secs.

0.7

0.0

4.2

1.0

0.2

    SP L on retire. of merchandises

-

-

-

-

0.0

    SP Restitution expenses

-

-

-

-

0.0

    SP Due diligence expenses

-

-

-

-

0.0

    SP L on val. of merchandises

-

-

-

-

0.0

    SP Loss on prior period adjustment

0.0

0.2

0.0

-

-

    SP Assets impairment losses

0.0

0.4

0.8

0.0

0.0

    SP Prov. of allowance for doubtful acco

0.4

0.0

0.4

0.0

-

    SP Loss on adjust for changes of acct

0.0

0.2

0.0

-

-

    SP Other Special Loss

0.1

0.0

0.1

0.0

-

    NOP Depreciation expenses

-

0.1

0.3

0.2

0.0

Total Operating Expense

33.0

30.5

39.3

28.7

25.0

 

 

 

 

 

 

    SP G on sale of fixed assets

0.1

0.0

0.0

0.0

0.0

    SP G on sale of subsidiaries' stocks

-

-

0.0

0.0

0.0

    SP G on share exchange difference

-

-

-

-

0.0

    SP G on sale of LT inv't secs.

0.2

0.0

0.3

0.0

0.4

    SP Gains on equity changes

-

-

-

0.0

0.0

    SP L on sale of fixed assets

0.0

0.0

0.0

0.0

0.0

    SP Loss on equity change

-

0.0

-0.1

0.0

-

    NOP Interest income

0.0

0.0

0.0

0.0

0.0

    NOP Dividends received

0.0

0.0

0.0

0.0

0.0

    Other Non-Operating Income (Expense)

0.0

-

-

-

-

    Gain On Bad Debts Recovered

0.0

-

-

-

-

    NOP Rental income

-

-

0.0

0.0

0.0

    NOP Exchange gain

-

0.0

0.2

0.0

0.1

    NOP G on rental of fixed assets

0.1

0.1

0.4

0.3

0.1

    NOP Consignment income

-

-

-

-

0.0

    NOP Misc. income

-

-

-

0.0

0.0

    NOP Other non-op. income

0.0

0.0

0.0

0.0

0.0

    NOP Interest expenses

-0.1

-0.2

-0.2

-0.1

0.0

    NOP Exchange loss

-0.1

0.0

0.0

-0.1

0.0

    NOP Amortization of share issue expenses

-

-

-

-

0.0

    NOP Stock delivery expenses

-

-

-

-

0.0

    NOP Formation expense

-

-

-

0.0

-0.1

    NOP Provision for doubtful accounts

0.0

0.0

-0.5

0.0

-

    NOP Miscellaneous losses

-

-

-

-

0.0

    NOP Other non-op. expenses

0.0

0.0

0.0

0.0

0.0

Net Income Before Taxes

0.7

0.4

-5.9

-4.0

-0.1

 

 

 

 

 

 

Provision for Income Taxes

-0.5

0.1

0.2

0.2

0.1

Net Income After Taxes

1.2

0.2

-6.1

-4.1

-0.1

 

 

 

 

 

 

    Minority interests in income

0.2

0.0

0.0

0.1

0.0

Net Income Before Extra. Items

1.4

0.2

-6.1

-4.0

-0.1

Net Income

1.4

0.2

-6.1

-4.0

-0.1

 

 

 

 

 

 

    Rounding adjustment Income Statement

0.0

-

-

-

-

    Directors' Bonus

-

-

-

0.0

0.0

    Adjustment

-

0.0

0.0

0.0

0.0

Income Available to Com Excl ExtraOrd

1.4

0.2

-6.1

-4.0

-0.1

 

 

 

 

 

 

Income Available to Com Incl ExtraOrd

1.4

0.2

-6.1

-4.0

-0.1

 

 

 

 

 

 

Basic Weighted Average Shares

0.0

0.0

0.0

0.0

0.0

Basic EPS Excluding ExtraOrdinary Items

146.02

24.60

-651.40

-425.20

-10.05

Basic EPS Including ExtraOrdinary Items

146.02

24.60

-651.40

-425.20

-10.05

Dilution Adjustment

-

0.0

0.0

0.0

0.0

Diluted Net Income

1.4

0.2

-6.1

-4.0

-0.1

Diluted Weighted Average Shares

0.0

0.0

0.0

0.0

0.0

Diluted EPS Excluding ExtraOrd Items

146.02

24.60

-651.40

-425.20

-10.05

Diluted EPS Including ExtraOrd Items

146.02

24.60

-651.40

-425.20

-10.05

DPS-Common Stock

0.00

0.00

0.00

8.55

7.74

Gross Dividends - Common Stock

0.0

0.0

0.0

0.1

0.1

Normalized Income Before Taxes

3.1

2.8

1.0

-2.8

0.2

 

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

-0.1

0.4

2.2

0.6

0.1

Normalized Income After Taxes

3.3

2.3

-1.2

-3.4

0.0

 

 

 

 

 

 

Normalized Inc. Avail to Com.

3.4

2.3

-1.2

-3.3

0.1

 

 

 

 

 

 

Basic Normalized EPS

364.84

243.34

-126.56

-346.35

7.91

Diluted Normalized EPS

364.84

243.34

-126.56

-346.35

7.91

Rental Expense

-

-

-

-

0.8

R&D Expense (SGA&Cost of Manuf.)

0.0

0.1

0.6

0.6

0.1

Interest Expenses

0.1

0.2

0.2

0.1

0.0

BC - Depreciation of Fixed Assets

1.0

-

-

-

-

Depreciation

-

1.2

1.7

1.2

1.0

BC - Depreciation of Goodwill

1.4

-

-

-

-

Amort. of goodwill

-

1.4

1.3

0.0

0.0

    Current Tax - Total

0.0

-

-

-

-

Current Tax - Total

0.0

-

-

-

-

    Deferred Tax - Total

-0.5

-

-

-

-

Deferred Tax - Total

-0.5

-

-

-

-

Income Tax - Total

-0.5

-

-

-

-

Reported Operating Profit

1.5

1.6

-0.1

-2.8

-0.3

Reported Ordinary Profit

1.5

1.4

-0.5

-2.9

-0.3

Retirement Benefit Expenses Expense For

0.1

-

-

-

-

Defined Accrd. Retire. Expenses

0.1

0.1

0.1

0.1

0.1

Total Pension Expense

0.2

0.1

0.1

0.1

0.1

 

 

 

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

Godai Auditing Firm

Godai Auditing Firm

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

    Cash and deposits

2.9

1.1

1.7

0.4

1.1

    Notes and accounts receivable-trade

5.1

4.3

6.4

5.2

8.8

    Inventories - merchandise

1.2

1.5

2.3

3.0

3.0

    Inventories - work-in-process

0.0

0.0

0.0

0.0

0.1

    Inventories - supplies

0.0

0.0

0.0

0.0

0.0

    Advance payments-trade

0.6

0.9

0.9

1.3

1.9

    Sales tax receivable

-

-

-

0.0

0.2

    Deferred tax assets

0.5

-

-

-

-

    Deferred income taxes (current portion)

-

-

-

0.0

0.2

    Rounding adjustment Assets

0.0

-

-

-

-

    Current assets other

0.3

0.3

0.8

1.1

0.8

    Allowance for doubtful accounts(current)

0.0

0.0

-0.3

-0.5

0.0

Total Current Assets

10.5

8.1

11.8

10.5

16.0

 

 

 

 

 

 

    Buildings & structures, gross

0.4

0.4

0.4

0.5

0.6

    Accumulated depreciation(3)

0.0

-

-

-

-

    Accumulated depreciation

-0.1

-0.1

-0.2

-0.3

-0.3

    Vehicles, gross

0.0

0.1

0.1

0.0

0.0

    Accumulated Depreciation(1)

0.0

0.0

0.0

0.0

0.0

    Tools, furniture and fixtures

7.7

8.4

7.9

6.1

6.8

    Accumulated depreciation(2)

-6.8

-7.2

-6.4

-4.8

-5.0

    Land

-

-

0.0

0.2

0.2

    Property/Plant/Equipment, Total - Net

0.0

-

-

-

-

    Other

-

0.0

0.0

0.0

-

    Accumulated depreciation-PPE

-

0.0

0.0

0.0

-

    Other Total intangible assets

0.0

-

-

-

-

    Goodwill

2.6

4.3

5.5

0.0

-

    Other intangible assets

0.2

0.3

0.4

0.5

0.4

    Investment securities

1.7

1.7

1.8

5.5

6.3

    Long-term loans receivable

0.7

0.0

0.5

0.0

-

    Rounding adjustment Assets

0.0

-

-

-

-

    Deferred income taxes (non-current)

-

-

-

0.0

0.0

    Properties investment, gross

-

0.6

1.0

1.5

1.1

    Accumulated Depreciation By Group

-

-0.6

-0.5

-0.2

0.0

    Other assets

0.6

0.7

2.2

0.8

0.9

    Allowance for doubtful accounts

-0.5

-0.1

-1.8

0.0

-

    Adjustment

-

-

-

0.0

-

    Other

0.0

-

-

-

-

Total Assets

17.1

16.7

22.6

20.4

26.9

 

 

 

 

 

 

    Accounts payable-trade

1.7

0.8

3.0

1.2

2.0

    Short-term loans payable

2.9

3.5

5.7

4.6

7.9

    Current portion of long-term loans payab

1.0

2.0

1.5

0.9

0.2

    Current lease

-

-

0.0

0.0

-

    Advance received

3.8

4.2

3.3

2.4

2.5

    Accounts payable-other

1.1

1.2

2.1

2.1

2.1

    Income taxes payable

0.0

0.0

0.3

0.0

0.0

    Rounding adjustment Liability

0.0

-

-

-

-

    Other liabilities

0.5

0.4

0.6

0.3

0.2

Total Current Liabilities

11.1

12.1

16.5

11.5

14.9

 

 

 

 

 

 

    Long-term loans payable

2.3

2.7

3.5

1.9

0.8

    Other

-

-

0.0

0.0

-

Total Long Term Debt

2.3

2.7

3.5

1.9

0.8

 

 

 

 

 

 

    Deferred tax liabilities (non-current)

-

-

-

-

0.0

    Other Long Term Liabilities

0.0

-

-

-

-

    LT accounts payable

-

0.0

1.2

0.0

-

    Deferred tax liabilities

0.3

0.0

0.0

-

-

    Asset retirement obligations

0.1

0.1

0.0

-

-

    Other

0.0

0.0

0.0

0.1

0.0

    Minority interests

0.0

0.2

0.2

0.0

0.0

Total Liabilities

13.8

15.1

21.4

13.5

15.7

 

 

 

 

 

 

    Rounding adjustment Equity

0.0

-

-

-

-

    Common stock

4.3

4.8

4.6

3.9

4.0

    Capital surplus

4.5

5.0

4.8

4.1

4.2

    Retained earnings

-6.0

-8.1

-7.9

-1.1

3.0

    Treasury stocks

-0.1

-0.1

-0.1

-0.1

-0.1

    Valuation difference on available-for-sa

0.6

0.0

-0.1

0.0

0.0

    Deferred hedge gain/loss

-

0.0

0.0

0.0

0.0

Total Equity

3.3

1.6

1.2

6.9

11.2

 

 

 

 

 

 

Total Liabilities & Shareholders' Equity

17.1

16.7

22.6

20.4

26.9

 

 

 

 

 

 

    S/O-Common Stock

0.0

0.0

0.0

0.0

0.0

Total Common Shares Outstanding

0.0

0.0

0.0

0.0

0.0

T/S-Common Stock

0.0

0.0

0.0

0.0

0.0

Advance Received

3.8

4.2

3.3

2.4

2.5

Full-Time Employees

85

82

85

88

91

Total Number of Shareholders

1,038

-

-

-

-

Number of Common Shareholders

-

1,136

1,186

844

927

Loans Payable Maturing within a Year

1.0

-

-

-

-

LT Debt Maturing within 1Year

-

2.0

1.5

0.9

0.2

Lns Pble Maturing over a Yr within 2 Yrs

0.9

-

-

-

-

LT Debt Maturing within 1-2Years

-

0.9

1.5

0.9

0.2

Lns Pble Maturg over 2 Yrs within 3 Yrs

0.7

-

-

-

-

LT Debt Maturing within 2-3 Years

-

0.6

0.7

0.8

0.2

Lns Pble Maturg over 3 Yrs within 4 Yrs

0.3

-

-

-

-

LT Debt Maturing within 3-4 Years

-

0.4

0.5

0.1

0.2

Lns Pble Maturg over 4 Yrs within 5 Yrs

0.1

-

-

-

-

LT Debt Maturing within 4-5 Years

-

0.8

0.3

0.0

0.1

Other Loans Payable Remaining

0.3

-

-

-

-

LT Debt Remaining Maturities

-

-

0.6

-

-

Total Long Term Debt, Supplemental

3.2

4.7

5.0

2.8

1.0

Capital Lease Maturing within a Year

0.0

-

-

-

-

Capital Lease Payments Due within 1 Year

-

0.0

0.0

-

-

Cap Lease Maturg over a Yr within 2 Yrs

0.0

-

-

-

-

Capital Lease Payments Due in Year 2

-

0.0

0.0

-

-

Cap Lease Maturg over 2 Yr within 3 Yrs

0.0

-

-

-

-

Capital Lease Payments Due in Year 3

-

0.0

0.0

-

-

Capital Lease Payments Due in Year 4

-

0.0

0.0

-

-

Capital Lease Payments Due in Year 4

-

-

0.0

-

-

Total Capital Leases, Supplemental

0.0

0.0

0.0

-

-

 

 

 

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

Godai Auditing Firm

Godai Auditing Firm

Deloitte & Touche LLP

Deloitte & Touche LLP

Deloitte & Touche LLP

Auditor Opinion

Unqualified

Unqualified with Explanation

Unqualified with Explanation

Unqualified with Explanation

Unqualified

 

 

 

 

 

 

Net Income Before Tax

0.7

0.4

-5.9

-4.0

-0.1

    Depreciation

1.0

1.2

1.7

1.2

1.0

    Amort. of goodwill

1.4

1.4

1.3

0.0

0.0

    Increase (decrease) in allowance for dou

0.4

-1.5

1.5

0.4

0.0

    Reversal of interest & dividend rcvd.

0.0

0.0

0.0

0.0

0.0

    Interest expenses

0.1

0.2

0.2

0.1

0.0

    Payment guarantee charges

0.0

0.0

0.0

0.0

-

    Foreign exchange losses (gains)

0.0

0.0

0.0

0.0

0.1

    Amortization of share issue expenses

-

-

-

-

0.0

    Stock delivery expenses

-

-

-

-

0.0

    Loss (gain) on sales of property, plant

-0.1

0.0

0.0

0.0

0.0

    Loss on retirement of property, plant an

0.0

0.2

0.1

0.1

0.0

    Loss/gain on valua. on invest. securiti.

0.7

0.0

4.2

1.0

0.2

    Loss (gain) on sales of investment secur

-0.2

0.0

-0.3

0.0

-0.4

    G on sale of subsidiaries' stocks

-

-

0.0

0.0

0.0

    Gain on equity change

-

0.0

0.1

0.0

0.0

    G on share exchange difference

-

-

-

-

0.0

    Impairment loss

0.0

0.4

0.8

0.0

0.0

    Loss (gain) from prior period adjustment

0.0

0.2

0.0

-

-

    Loss on adjust for changes of acct

0.0

0.2

0.0

-

-

    Decrease (increase) in notes and account

-1.3

2.3

-1.9

3.4

-0.5

    Decrease (increase) in inventories

0.1

0.9

1.2

-0.1

-0.3

    Decrease (increase) in advance payments

0.3

0.1

0.6

0.6

-1.0

    (Inc) Dec prepaid expenses

-

-

0.0

0.0

0.0

    (Inc) Dec LT advance payments

-

-

0.0

0.0

-0.1

    Decrease (increase) in other noncurrent

0.0

-

-

-

-

    Decrease (increase) in claims provable i

0.0

0.5

-0.5

0.0

-

    Decrease (increase) in guarantee deposit

-

0.0

0.0

-

-

    (Inc) Des operating receivables

0.0

0.7

-0.6

0.0

-

    Increase In Other Current Assets

-0.1

0.6

0.0

-0.1

-0.1

    Decrease (increase) in other assets

-

0.0

0.1

0.0

-

    Increase (decrease) in notes and account

1.1

-2.3

1.4

-0.7

-1.0

    Increase (decrease) in accounts payable-

0.4

0.2

-0.1

0.0

-0.1

    Increase (decrease) in accrued consumpti

-

-0.1

0.3

0.0

-0.1

    Increase/decrease in income tax payable

-

0.0

0.0

0.0

0.0

    Increase (decrease) in advances received

0.0

0.7

-0.4

-0.1

0.3

    Increase (decrease) in accrued expenses

-

0.0

0.0

0.0

0.0

    Increase (decrease) in deposits received

-

0.0

0.0

0.0

0.0

    Increase/decrease in other current L

0.0

-0.1

0.1

0.0

0.0

    Rounding adjustment Cash flow

0.0

-

-

-

-

    Income Taxes Refund

0.1

-

-

-

-

    Other, net

0.2

-

-

-

-

    Other Operating Activities

-

-

-

0.0

-

    Interest and dividend received

0.0

0.0

0.0

0.0

0.0

    Interest and the amount of payment of gu

-0.1

-0.2

-0.3

-0.1

-0.1

    Tax paid

0.0

-0.4

0.0

0.0

-0.6

    Tax received

-

-

0.0

0.2

0.0

    Adjustment

-

0.0

-

0.0

0.0

Cash from Operating Activities

4.6

5.3

3.5

2.1

-2.4

 

 

 

 

 

 

    Payments Of Loans Receivable

-0.7

-

-

-

-

    Payments into time deposits

0.0

-

-

-

-

    Purchase of LT inv't secs.

-

0.0

-0.5

-0.2

-4.1

    Sale of LT inv't secs.

0.2

0.2

0.7

0.1

0.4

    Purchase of property, plant and equipmen

-0.6

-0.8

-1.1

-0.6

-0.7

    Other, net

0.0

-

-

-

-

    Fixed assets retirement exp.

0.0

0.0

0.0

0.0

0.0

    Proceeds from sales of property, plant a

0.0

-

0.2

0.0

0.0

    Purchase of intangible assets

0.0

0.0

-0.2

-0.4

-0.1

    Puch. of subs.' stock

-

-

0.0

-0.1

0.0

    Purchase of subsid. secs.-con. change

-

0.0

0.0

0.0

0.4

    Sale of subsid.'s secs.-con. change

-

-

0.0

0.0

-0.2

    Loans made

-

-

0.0

-0.2

-3.3

    Loans collected

-

-

-

0.0

3.2

    Security deposits made

-

-0.4

0.0

0.0

-0.1

    Security deposits returned

-

0.7

0.1

-

-

    Payments for transfer of business

-0.4

-2.4

-3.6

0.0

-

    Other

-

-0.2

0.0

-

-

Cash from Investing Activities

-1.4

-2.8

-4.4

-1.4

-4.5

 

 

 

 

 

 

    Net increase (decrease) in short-term lo

-0.2

-

-

-

-

    ST debts issued

-

5.8

15.1

9.6

15.9

    ST debts repaid

-

-8.3

-13.6

-12.6

-9.0

    Proceeds from long-term loans payable

2.4

1.2

1.8

2.1

1.0

    Repayment of long-term loans payable

-3.4

-1.8

-1.3

-0.3

-0.1

    Stocks issued

-

0.0

0.1

0.0

0.0

    Purch. of treasury

-

-

-

0.0

-0.1

    Repayments of lease obligations

-

0.0

0.0

-

-

    Dividends paid

0.0

0.0

0.0

-0.1

-0.1

    Other, net

0.0

0.0

0.0

0.0

-

Cash from Financing Activities

-1.2

-3.1

2.1

-1.3

7.6

 

 

 

 

 

 

Foreign Exchange Effects

0.0

0.0

0.0

0.0

-0.1

Net Change in Cash

2.0

-0.6

1.1

-0.7

0.6

 

 

 

 

 

 

Net Cash-Beginning Balance

1.1

1.7

0.4

1.0

0.3

Net Cash-Ending Balance

3.1

1.1

1.5

0.4

0.9

    Cash Interest Paid

0.1

0.2

0.3

0.1

0.1

    Cash Taxes Paid

-0.1

0.4

0.0

-0.2

0.6

 

 

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 (?)

6.8

3.32%

33.4

7.87%

4.92%

-0.86%

Operating Income1 (?)

0.6

8.21%

0.4

-23.76%

-

5.94%

Income Available to Common Excl Extraord Items1 (?)

0.3

-41.56%

1.4

494.24%

-

35.75%

Basic EPS Excl Extraord Items1 (?)

29.15

-41.56%

146.02

494.24%

-

35.89%

Capital Expenditures2 (?)

0.6

-

0.6

-30.64%

-20.74%

-15.43%

Cash from Operating Activities2 (?)

4.6

-

4.6

-12.95%

24.06%

75.75%

Free Cash Flow (?)

3.7

-

3.7

-9.55%

48.63%

-

Total Assets3 (?)

15.3

-2.32%

17.1

13.96%

-8.16%

-2.65%

Total Liabilities3 (?)

11.9

-14.11%

13.8

1.71%

-1.96%

13.78%

Total Long Term Debt3 (?)

1.8

-27.28%

2.3

-7.77%

2.98%

-

Employees3 (?)

-

-

85

3.66%

-1.15%

1.47%

Total Common Shares Outstanding3 (?)

0.0

0.00%

0.0

0.00%

0.00%

-0.21%

1-ExchangeRate: JPY to USD Average for Period

92.002316

 

79.797487

 

 

 

2-ExchangeRate: JPY to USD Average for Period

79.797487

 

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 (?)

43.26%

43.49%

38.70%

27.93%

29.73%

Operating Margin (?)

1.18%

1.67%

-17.94%

-16.62%

-2.31%

Pretax Margin (?)

2.15%

1.18%

-17.72%

-16.14%

-0.34%

Net Profit Margin (?)

4.13%

0.75%

-18.41%

-16.23%

-0.39%

Financial Strength

Current Ratio (?)

0.95

0.67

0.71

0.92

1.07

Long Term Debt/Equity (?)

0.68

1.66

2.96

0.28

0.07

Total Debt/Equity (?)

1.85

4.97

8.99

1.08

0.80

Management Effectiveness

Return on Assets (?)

7.00%

1.27%

-28.89%

-17.89%

-0.67%

Return on Equity (?)

53.38%

16.59%

-146.04%

-45.24%

-0.95%

Efficiency

Receivables Turnover (?)

6.94

5.98

6.27

3.68

3.24

Inventory Turnover (?)

13.62

9.39

7.67

5.94

6.78

Asset Turnover (?)

1.93

1.58

1.57

1.06

1.23

Market Valuation USD (mil)

P/E (TTM) (?)

20.51

.

Enterprise Value2 (?)

23.2

Price/Sales (TTM) (?)

0.71

.

Enterprise Value/Revenue (TTM) (?)

0.81

Price/Book (MRQ) (?)

5.91

.

Enterprise Value/EBITDA (TTM) (?)

7.46

Market Cap as of 05-Jul-20131 (?)

19.0

.

 

 

1-ExchangeRate: JPY to USD on 5-Jul-2013

100.061824

 

 

 

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 (?)

0.95

0.67

0.71

0.92

1.07

Quick/Acid Test Ratio (?)

0.72

0.45

0.47

0.45

0.68

Working Capital1 (?)

-0.6

-3.9

-4.8

-1.0

1.1

Long Term Debt/Equity (?)

0.68

1.66

2.96

0.28

0.07

Total Debt/Equity (?)

1.85

4.97

8.99

1.08

0.80

Long Term Debt/Total Capital (?)

0.24

0.28

0.30

0.13

0.04

Total Debt/Total Capital (?)

0.65

0.83

0.90

0.52

0.44

Payout Ratio (?)

0.00%

0.00%

0.00%

-2.01%

-76.98%

Effective Tax Rate (?)

-68.37%

32.29%

-

-

-

Total Capital1 (?)

9.5

9.8

12.0

14.3

20.1

 

 

 

 

 

 

Efficiency

Asset Turnover (?)

1.93

1.58

1.57

1.06

1.23

Inventory Turnover (?)

13.62

9.39

7.67

5.94

6.78

Days In Inventory (?)

26.81

38.89

47.61

61.49

53.80

Receivables Turnover (?)

6.94

5.98

6.27

3.68

3.24

Days Receivables Outstanding (?)

52.63

61.07

58.26

99.24

112.64

Revenue/Employee2 (?)

365,055

391,525

424,692

281,629

306,574

Operating Income/Employee2 (?)

4,319

6,554

-76,170

-46,801

-7,078

EBITDA/Employee2 (?)

14,943

21,718

-54,350

-32,746

5,856

 

 

 

 

 

 

Profitability

Gross Margin (?)

43.26%

43.49%

38.70%

27.93%

29.73%

Operating Margin (?)

1.18%

1.67%

-17.94%

-16.62%

-2.31%

EBITDA Margin (?)

4.09%

5.55%

-12.80%

-11.63%

1.91%

EBIT Margin (?)

1.18%

1.67%

-17.94%

-16.62%

-2.31%

Pretax Margin (?)

2.15%

1.18%

-17.72%

-16.14%

-0.34%

Net Profit Margin (?)

4.13%

0.75%

-18.41%

-16.23%

-0.39%

COGS/Revenue (?)

56.74%

56.51%

61.30%

72.07%

70.27%

SG&A Expense/Revenue (?)

34.44%

38.29%

39.03%

39.20%

30.82%

 

 

 

 

 

 

Management Effectiveness

Return on Assets (?)

7.00%

1.27%

-28.89%

-17.89%

-0.67%

Return on Equity (?)

53.38%

16.59%

-146.04%

-45.24%

-0.95%

 

 

 

 

 

 

Valuation

Free Cash Flow/Share2 (?)

396.59

489.35

252.85

111.41

-387.06

Operating Cash Flow/Share 2 (?)

455.15

583.57

402.04

219.89

-288.02

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) (?)

20.69

Market Cap/Equity (MRQ) (?)

5.96

Market Cap/Revenue (TTM) (?)

0.71

Market Cap/EBIT (TTM) (?)

14.06

Market Cap/EBITDA (TTM) (?)

6.52

Enterprise Value/Earnings (TTM) (?)

23.68

Enterprise Value/Equity (MRQ) (?)

6.82

Enterprise Value/Revenue (TTM) (?)

0.81

Enterprise Value/EBIT (TTM) (?)

16.09

Enterprise Value/EBITDA (TTM) (?)

7.46

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.58.91

UK Pound

1

Rs.90.68

Euro

1

Rs.78.22

 

 

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.