MIRA INFORM REPORT

 

 

Report Date :

03.06.2013

 

IDENTIFICATION DETAILS

 

Name :

IHARA CHEMICAL INDUSTRY CO., LTD.

 

 

Registered Office :

1-4-26, Ikenohata Taito-Ku, 110-0008

 

 

Country :

Japan

 

 

Financials (as on) :

31.10.2012

 

 

Date of Incorporation :

November 1965

 

 

Legal Form :

Public Parent

 

 

Line of Business :

Subject mainly engaged in the agricultural chemicals and chemical products businesses.

 

 

No. of Employees :

449

 

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

Bottom of Form

Top of Form

IHARA CHEMICAL INDUSTRY CO., LTD.

                                                                                                                                                     

 

1-4-26, Ikenohata

 

 

Taito-Ku, 110-0008

Japan

 

 

Tel:

81-3-38225223

Fax:

81-3-38289887

 

www.iharachem.co.jp

 

Employees:

449

Company Type:

Public Parent

Corporate Family:

4 Companies

Traded:

Tokyo Stock Exchange:

4989

Incorporation Date:

Nov-1965

Auditor:

Fuyou Audit Corporation

Financials in:

 USD (mil)

Fiscal Year End:

31-Oct-2012

Reporting Currency:

Japanese Yen

Annual Sales:

340.8  1

Net Income:

20.2

Total Assets:

576.3  2

Market Value:

397.9

 

(17-May-2013)

                                       

Business Description        

 

IHARA CHEMICAL INDUSTRY CO., LTD. is a Japan-based company mainly engaged in the agricultural chemicals and chemical products businesses. The Company operates through three business segments. The Agricultural Chemical segment is engaged in the manufacture and sale of conformation for chemical herbicides and bactericides, agricultural chemical raw materials, the research and development business, as well as the manufacture and assessment of new molecular entities (NMEs). The Chemical Product segment is engaged in the manufacture and sale of toluene and xylene-based chemicals, fine chemicals and industrial chemicals. The Others segment engages in the manufacture and sale of bio products, pollution control chemicals and equipment. On December 19, 2011, the Company fully acquired a Tokyo-based consolidated subsidiary. For the three months ended 31 January 2013, IHARA CHEMICAL INDUSTRY CO., LTD. revenues increased 9% to Y7.52B. Net income applicable to common stockholders increased 17% to Y811M. Revenues reflect Pesticide Business segment increase of 32% to Y5.37B, Other segment increase of 16% to Y236M. Net income benefited from Pesticide Business segment income increase of 13% to Y919M, Other segment income increase from Y4M to Y16M.

          

Industry                                                                                                                                     

 

Industry

Chemical Manufacturing

ANZSIC 2006:

1899 - Other Basic Chemical Product Manufacturing Not Elsewhere Classified

NACE 2002:

2466 - Manufacture of other chemical products not elsewhere classified

NAICS 2002:

325199 - All Other Basic Organic Chemical Manufacturing

UK SIC 2003:

2466 - Manufacture of other chemical products not elsewhere classified

UK SIC 2007:

2059 - Manufacture of other chemical products n.e.c.

US SIC 1987:

2899 - Chemicals and Chemical Preparations, Not Elsewhere Classified

                      

Key Executives            

   

 

Name

Title

Nobuhiko Mochizuki

President, Representative Director

Masato Hayakawa

Senior Managing Director, Chief Director of Marketing

Takashi Ando

Chief Director of Business Planning, Director

Hajime Takahashi

Shizuoka Plant Manager, Director

Katsuyuki Matsunaga

Director of Business Administration

 

    Significant Developments                                                                                

 

Topic

#*

Most Recent Headline

Date

New Business / Unit / Subsidiary

1

IHARA CHEMICAL INDUSTRY CO LTD to Establish Subsidiary in Shanghai

12-Sep-2012

      

Financial Summary                                                                                                                        

 

As of 31-Jan-2013

Key Ratios

Company

Industry

Current Ratio (MRQ)

3.96

2.18

Quick Ratio (MRQ)

2.58

1.35

Debt to Equity (MRQ)

0.02

0.82

Sales 5 Year Growth

4.33

6.26

Net Profit Margin (TTM) %

6.92

10.56

Return on Assets (TTM) %

4.25

8.26

Return on Equity (TTM) %

5.24

22.07

 

 

 

Stock Snapshot                                     

 

Traded: Tokyo Stock Exchange: 4989

 

As of 17-May-2013

   Financials in: JPY

Recent Price

784.00

 

EPS

32.08

52 Week High

784.00

 

Price/Sales

1.51

52 Week Low

275.00

 

Dividend Rate

5.00

Avg. Volume (mil)

0.08

 

Price/Earnings

12.87

Market Value (mil)

40,650.34

 

Price/Book

1.08

 

 

 

Beta

1.00

 

Price % Change

Rel S&P 500%

4 Week

26.05%

13.32%

13 Week

77.78%

33.69%

52 Week

168.49%

60.07%

Year to Date

67.52%

14.93%

 

 

1 - Profit & Loss Item Exchange Rate: USD 1 = JPY 79.02654
2 - Balance Sheet Item Exchange Rate: USD 1 = JPY 79.61775

 

 

Corporate Overview

 

Location
1-4-26, Ikenohata
Taito-Ku, 110-0008
Japan

 

Tel:

81-3-38225223

Fax:

81-3-38289887

 

www.iharachem.co.jp

Quote Symbol - Exchange

4989 - Tokyo Stock Exchange

Sales JPY(mil):

26,932.0

Assets JPY(mil):

45,880.0

Employees:

449

Fiscal Year End:

31-Oct-2012

 

Industry:

Chemical Manufacturing

Incorporation Date:

Nov-1965

Company Type:

Public Parent

Quoted Status:

Quoted

 

President, Representative Director:

Nobuhiko Mochizuki

 

Industry Codes

 

ANZSIC 2006 Codes:

1899

-

Other Basic Chemical Product Manufacturing Not Elsewhere Classified

3323

-

Industrial and Agricultural Chemical Product Wholesaling

2499

-

Other Machinery and Equipment Manufacturing Not Elsewhere Classified

1832

-

Pesticide Manufacturing

 

NACE 2002 Codes:

2466

-

Manufacture of other chemical products not elsewhere classified

2924

-

Manufacture of other general purpose machinery not elsewhere classified

2420

-

Manufacture of pesticides and other agro-chemical products

5155

-

Wholesale of chemical products

 

NAICS 2002 Codes:

325199

-

All Other Basic Organic Chemical Manufacturing

333999

-

All Other Miscellaneous General Purpose Machinery Manufacturing

424690

-

Other Chemical and Allied Products Merchant Wholesalers

325320

-

Pesticide and Other Agricultural Chemical Manufacturing

 

US SIC 1987:

2899

-

Chemicals and Chemical Preparations, Not Elsewhere Classified

3569

-

General Industrial Machinery and Equipment, Not Elsewhere Classified

2879

-

Pesticides and Agricultural Chemicals, Not Elsewhere Classified

5169

-

Chemicals and Allied Products, Not Elsewhere Classified

 

UK SIC 2003:

2466

-

Manufacture of other chemical products not elsewhere classified

2924

-

Manufacture of other general purpose machinery not elsewhere classified

5155

-

Wholesale of chemical products

2420

-

Manufacture of pesticides and other agro-chemical products

 

UK SIC 2007:

2059

-

Manufacture of other chemical products n.e.c.

4675

-

Wholesale of chemical products

2829

-

Manufacture of other general-purpose machinery n.e.c.

2020

-

Manufacture of pesticides and other agrochemical products

 

Business Description

IHARA CHEMICAL INDUSTRY CO., LTD. is a Japan-based company mainly engaged in the agricultural chemicals and chemical products businesses. The Company operates through three business segments. The Agricultural Chemical segment is engaged in the manufacture and sale of conformation for chemical herbicides and bactericides, agricultural chemical raw materials, the research and development business, as well as the manufacture and assessment of new molecular entities (NMEs). The Chemical Product segment is engaged in the manufacture and sale of toluene and xylene-based chemicals, fine chemicals and industrial chemicals. The Others segment engages in the manufacture and sale of bio products, pollution control chemicals and equipment. On December 19, 2011, the Company fully acquired a Tokyo-based consolidated subsidiary. For the three months ended 31 January 2013, IHARA CHEMICAL INDUSTRY CO., LTD. revenues increased 9% to Y7.52B. Net income applicable to common stockholders increased 17% to Y811M. Revenues reflect Pesticide Business segment increase of 32% to Y5.37B, Other segment increase of 16% to Y236M. Net income benefited from Pesticide Business segment income increase of 13% to Y919M, Other segment income increase from Y4M to Y16M.

 

More Business Descriptions

Manufacture of agricultural chemicals and curing agents

 

Agricultural Chemicals, Amines & Fine Chemicals Mfr & Sales

 

Ihara Chemical Industry Co., Ltd. (Ihara) is a chemical distribution company, based in Japan. The company researches and develops, manufactures, and sells chemicals. It offers agricultural chemicals, such as herbicides, fungicides, acaricides, PGR, and pesticides; pharmaceutical, agricultural chemical, dye, and other intermediates; chlorotoluene intermediate products, including chlorotoluenes, chlorobenzyl chlorides, chlorobenzotrichlorides, chlorobenzaldehydes, chlorobenzoyl chlorides, chlorobenzoic acids, phenoxyphenols, and phosphines; and curing agents, including amine-based curing agents and polyurethane curing agents. The company manufactures and markets raw materials for agricultural and pharmaceutical chemicals, dyestuffs, and polymer products; organic and inorganic industrial chemical products, such as fine chemicals, functional products, and bio-based products; and insulating materials, waterproofing and other agents, and synthetic resin products; and industrial-use water treatment agents for preventing pollution. Ihara is headquartered in Tokyo, Japan.The company reported revenues of (Yen) JPY 25,713.00 million during the fiscal year ended October 2011, an increase of 12.98% over 2010. The operating profit of the company was JPY 2,293.00 million during the fiscal year 2011, an increase of 37.88% over 2010. The net profit of the company was JPY 1,550.00 million during the fiscal year 2011, an increase of 19.60% over 2010.

 

Fertilizer Manufacturing

 

 

 

 

 

 

Financial Data

Financials in:

JPY(mil)

 

Revenue:

26,932.0

Net Income:

1,597.0

Assets:

45,880.0

Long Term Debt:

0.0

 

Total Liabilities:

13,401.0

 

Working Capital:

14.9

 

 

 

Date of Financial Data:

31-Oct-2012

 

1 Year Growth

4.7%

3.1%

3.6%

 

Market Data

Quote Symbol:

4989

Exchange:

Tokyo Stock Exchange

Currency:

JPY

Stock Price:

784.0

Stock Price Date:

05-17-2013

52 Week Price Change %:

168.5

Market Value (mil):

40,650,340.0

 

SEDOL:

6456889

ISIN:

JP3148000007

 

Equity and Dept Distribution:

FY'98-'02 WAS were estimated. FY'04-'05 Q1 WAS and O/S were estimated. FY'05-'07 Q1 & Q3 WAS and O/S were estimated. FY'08 Q1 O/S=WAS. FY'08 3Q WAS & O/S were estimated.

 

 

Shareholders

 

 

Major Shareholders

Company's Trust Stock (12.9%); Kumiai Chemical Industry Co Ltd (12%)

 

 

 

 

Key Corporate Relationships

Auditor:

Fuyou Audit Corporation

 

Auditor:

Fuyou Audit Corporation

 

 

 

 

 

 

 

 

 

Corporate Structure News

 

IHARA CHEMICAL INDUSTRY CO., LTD.
Total Corporate Family Members: 4

 

 

Company Name

Company Type

Location

Country

Industry

Sales
(USD mil)

Employees

IHARA CHEMICAL INDUSTRY CO., LTD.

Parent

Taito-Ku

Japan

Chemical Manufacturing

340.8

449

Ihara Service Co., Ltd.

Subsidiary

Fuji, Shizuoka

Japan

Business Services

 

250

Shanghai Qunli Chemical Co., Ltd.

Subsidiary

Shanghai, Shanghai

China

Chemical Manufacturing

25.3

220

Ihara Nikkei Chemical Industry Co., Ltd.

Subsidiary

Shizuoka

Japan

Chemical Manufacturing

 

 

 



 

Competitors Report



CompanyName

Location

Employees

Ownership

JAPAN PURE CHEMICAL CO., LTD.

Nerima-Ku, Japan

45

Public

KIKUSUI CHEMICAL INDUSTRIES CO.,LTD.

Nagoya-Shi, Japan

404

Public

 

 

Executives Report

 

Board of Directors

 

Name

Title

Function

Takashi Ando

 

Chief Director of Business Planning, Director

Director/Board Member

Biography:

Mr. Takashi Ando has been serving as Chief Director of Business Planning and Director of IHARA CHEMICAL INDUSTRY CO., LTD. since January 25, 2013. He used to work for The Norinchukin Bank.

 

Age: 53

 

Masato Hayakawa

 

Senior Managing Director, Chief Director of Marketing

Director/Board Member

 

 

Biography:

Mr. Masato Hayakawa has been serving as Senior Managing Director and Chief Director of Marketing in IHARA CHEMICAL INDUSTRY CO., LTD. since January 25, 2013. He joined the Company in April 1978, and previously served as Director of Market Development, Chief Director of Sales, Director of Chemical Product Sales and Managing Director in the Company.

 

Age: 60

 

Teruhiko Ikawa

 

Director of Material, Director

Director/Board Member

 

 

Biography:

Mr. Teruhiko Ikawa has been serving as Director of Materials and Director in IHARA CHEMICAL INDUSTRY CO.,LTD. since June 13, 2012. He joined the Company in April 1984 and used to serve as Director of Materials in Main Distribution Unit and Chief Director of Distribution.

 

Age: 51

 

Eisuke Ishihara

 

Director

Director/Board Member

 

 

Biography:

Mr. Eisuke Ishihara has been serving as Director of IHARA CHEMICAL INDUSTRY CO., LTD. since January 2001. He is also serving as President and Representative Director in KUMIAI CHEMICAL INDUSTRY CO.,LTD.

 

Age: 74

 

Haruki Maruyama

 

Managing Director

Director/Board Member

 

 

Biography:

Mr. Haruki Maruyama has been serving as Managing Director of IHARA CHEMICAL INDUSTRY CO., LTD. since June 13, 2012. He joined the Company in April 1977. His previous titles include Director of Human Resources and General Affairs, Director of Accounting Planning, Director of Planning and Finance, Chief Director of Administration and Director.

 

Age: 59

 

Nobuhiko Mochizuki

 

President, Representative Director

Director/Board Member

 

 

Biography:

Mr. Nobuhiko Mochizuki has been serving as President and Representative Director of IHARA CHEMICAL INDUSTRY CO., LTD. since March 1983. He is also serving as President and Representative Director in KI Chemical Research Institute Co., Ltd. He used to serve as Vice President in the Company.

 

Age: 73

 

Masashi Mochizuki

 

Director

Director/Board Member

 

 

Biography:

Mr. Masashi Mochizuki has been serving as Director in IHARA CHEMICAL INDUSTRY CO., LTD. since January 2013. He is also working for two other companies. He used to work for The Norinchukin Bank.

 

Age: 60

 

Hajime Takahashi

 

Shizuoka Plant Manager, Director

Director/Board Member

 

 

Biography:

Mr. Hajime Takahashi has been serving as Shizuoka Plant Manager and Director in IHARA CHEMICAL INDUSTRY CO.,LTD. since June 13, 2012. He joined the Company in April 1980 and served as Deputy Chief Director of Distribution.

 

Age: 58

 

Issei Ueda

 

Director

Director/Board Member

 

 

Biography:

Mr. Issei Ueda has been serving as Director of IHARA CHEMICAL INDUSTRY CO., LTD. since January 1999. He is also serving as President and Representative Director in Ihara Kensei Kogyo. He used to work for KUMIAI CHEMICAL INDUSTRY CO.,LTD. and KI Chemical Industry Co., Ltd.

 

Age: 81

 

Hiroshi Yoda

 

Senior Managing Director

Director/Board Member

 

Fumitaka Yoshida

 

Chief Director of Technology, Director of Development Promotion, Director

Director/Board Member

 

Biography:

Mr. Fumitaka Yoshida has been serving as Chief Director of Technology, Director of Development Promotion and Director in IHARA CHEMICAL INDUSTRY CO., LTD. since January 2012. He joined the Company in July 2008. His previous positions include Deputy Chief Director of Marketing, Chief Director of Research Development and Director of Development in the Company. He used to work for KUMIAI CHEMICAL INDUSTRY CO., LTD.

 

Age: 55

 

 

Executives

 

Name

Title

Function

 

Nobuhiko Mochizuki

 

President, Representative Director

President

 

Biography:

Mr. Nobuhiko Mochizuki has been serving as President and Representative Director of IHARA CHEMICAL INDUSTRY CO., LTD. since March 1983. He is also serving as President and Representative Director in KI Chemical Research Institute Co., Ltd. He used to serve as Vice President in the Company.

 

Age: 73

 

Masato Hayakawa

 

Senior Managing Director, Chief Director of Marketing

Managing Director

 

 

Biography:

Mr. Masato Hayakawa has been serving as Senior Managing Director and Chief Director of Marketing in IHARA CHEMICAL INDUSTRY CO., LTD. since January 25, 2013. He joined the Company in April 1978, and previously served as Director of Market Development, Chief Director of Sales, Director of Chemical Product Sales and Managing Director in the Company.

 

Age: 60

 

Haruki Maruyama

 

Managing Director

Managing Director

 

 

Biography:

Mr. Haruki Maruyama has been serving as Managing Director of IHARA CHEMICAL INDUSTRY CO., LTD. since June 13, 2012. He joined the Company in April 1977. His previous titles include Director of Human Resources and General Affairs, Director of Accounting Planning, Director of Planning and Finance, Chief Director of Administration and Director.

 

Age: 59

 

Hiroshi Yoda

 

Senior Managing Director

Managing Director

 

Fumitaka Yoshida

 

Chief Director of Technology, Director of Development Promotion, Director

Advertising Executive

 

Biography:

Mr. Fumitaka Yoshida has been serving as Chief Director of Technology, Director of Development Promotion and Director in IHARA CHEMICAL INDUSTRY CO., LTD. since January 2012. He joined the Company in July 2008. His previous positions include Deputy Chief Director of Marketing, Chief Director of Research Development and Director of Development in the Company. He used to work for KUMIAI CHEMICAL INDUSTRY CO., LTD.

 

Age: 55

 

Katsuyuki Matsunaga

 

Director of Business Administration

Investor Relations Executive

 

Takashi Ando

 

Chief Director of Business Planning, Director

Planning Executive

 

Biography:

Mr. Takashi Ando has been serving as Chief Director of Business Planning and Director of IHARA CHEMICAL INDUSTRY CO., LTD. since January 25, 2013. He used to work for The Norinchukin Bank.

 

Age: 53

 

Hajime Takahashi

 

Shizuoka Plant Manager, Director

Manufacturing Executive

 

 

Biography:

Mr. Hajime Takahashi has been serving as Shizuoka Plant Manager and Director in IHARA CHEMICAL INDUSTRY CO.,LTD. since June 13, 2012. He joined the Company in April 1980 and served as Deputy Chief Director of Distribution.

 

Age: 58

 

 

Significant Developments

 

 

 

 

IHARA CHEMICAL INDUSTRY CO LTD to Establish Subsidiary in Shanghai

Sep 12, 2012


IHARA CHEMICAL INDUSTRY CO LTD announced that it has decided to establish a wholly owned subsidiary, which will be engaged in trading of products, as well as provision of consulting and technology service, based in Shanghai, China, in October 2012.

 

Annual Income Statement

 

Financials in: USD (mil)

 

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

 

 

 

 

 

 Financial Glossary

 

 

 

31-Oct-2012

31-Oct-2011

31-Oct-2010

31-Oct-2009

31-Oct-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Oct-2012

Updated Normal
31-Oct-2011

Updated Normal
31-Oct-2010

Updated Normal
31-Oct-2009

Updated Normal
31-Oct-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

79.026545

80.585055

88.894536

94.356055

106.378402

Auditor

 

Fuyou Audit Corporation

Fuyou Audit Corporation

Fuyou Audit Corporation

Fuyou Audit Corporation

Auditor Opinion

 

Unqualified

Unqualified

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

    Net Sales

340.8

319.1

256.0

228.0

234.3

Revenue

340.8

319.1

256.0

228.0

234.3

Total Revenue

340.8

319.1

256.0

228.0

234.3

 

 

 

 

 

 

    Cost of Revenue

254.6

233.4

187.1

175.1

179.5

Cost of Revenue, Total

254.6

233.4

187.1

175.1

179.5

Gross Profit

86.2

85.7

68.9

52.9

54.8

 

 

 

 

 

 

    Selling/General/Administrative Expense

57.7

21.7

18.0

16.7

15.9

    Labor & Related Expense

-

15.2

12.7

11.7

10.6

Total Selling/General/Administrative Expenses

57.7

36.9

30.8

28.4

26.5

Research & Development

-

19.4

17.6

16.7

15.2

    Depreciation

-

0.5

0.3

0.6

0.3

Depreciation/Amortization

-

0.5

0.3

0.6

0.3

    Litigation

-

0.0

0.9

0.0

-

    Impairment-Assets Held for Use

2.4

1.2

2.1

1.4

0.6

    Impairment-Assets Held for Sale

0.3

-

0.0

0.3

0.0

    Other Unusual Expense (Income)

-5.5

-0.8

-1.5

0.0

1.8

Unusual Expense (Income)

-2.7

0.4

1.4

1.8

2.3

Total Operating Expense

309.6

290.6

237.3

222.6

223.8

 

 

 

 

 

 

Operating Income

31.2

28.5

18.7

5.4

10.6

 

 

 

 

 

 

        Interest Expense - Non-Operating

-0.1

-0.1

-0.1

-0.2

-0.3

    Interest Expense, Net Non-Operating

-0.1

-0.1

-0.1

-0.2

-0.3

        Interest Income - Non-Operating

0.2

0.2

0.3

0.4

0.3

        Investment Income - Non-Operating

3.7

4.1

1.8

1.1

0.6

    Interest/Investment Income - Non-Operating

3.9

4.4

2.0

1.4

0.9

Interest Income (Expense) - Net Non-Operating Total

3.8

4.2

1.9

1.2

0.6

Gain (Loss) on Sale of Assets

0.3

0.0

3.7

0.0

0.0

    Other Non-Operating Income (Expense)

1.0

1.3

0.6

1.2

0.9

Other, Net

1.0

1.3

0.6

1.2

0.9

Income Before Tax

36.4

34.0

25.0

7.8

12.1

 

 

 

 

 

 

Total Income Tax

13.7

12.2

8.5

2.9

4.2

Income After Tax

22.7

21.7

16.4

4.9

7.8

 

 

 

 

 

 

    Minority Interest

-2.5

-2.5

-1.8

-1.0

-1.1

Net Income Before Extraord Items

20.2

19.2

14.6

4.0

6.7

Net Income

20.2

19.2

14.6

4.0

6.7

 

 

 

 

 

 

    Miscellaneous Earnings Adjustment

0.0

0.0

0.0

0.0

0.0

Total Adjustments to Net Income

0.0

0.0

0.0

0.0

0.0

Income Available to Common Excl Extraord Items

20.2

19.2

14.6

4.0

6.7

 

 

 

 

 

 

Income Available to Common Incl Extraord Items

20.2

19.2

14.6

4.0

6.7

 

 

 

 

 

 

Basic/Primary Weighted Average Shares

45.1

45.1

45.1

45.1

45.5

Basic EPS Excl Extraord Items

0.45

0.43

0.32

0.09

0.15

Basic/Primary EPS Incl Extraord Items

0.45

0.43

0.32

0.09

0.15

Dilution Adjustment

-

0.0

0.0

0.0

0.0

Diluted Net Income

20.2

19.2

14.6

4.0

6.7

Diluted Weighted Average Shares

45.1

45.1

45.1

45.1

45.5

Diluted EPS Excl Extraord Items

0.45

0.43

0.32

0.09

0.15

Diluted EPS Incl Extraord Items

0.45

0.43

0.32

0.09

0.15

Dividends per Share - Common Stock Primary Issue

0.06

0.06

0.06

0.05

0.05

Gross Dividends - Common Stock

-

2.8

2.5

2.4

2.1

Interest Expense, Supplemental

0.1

0.1

0.1

0.2

0.3

Depreciation, Supplemental

21.9

21.5

18.8

16.4

12.8

Total Special Items

-3.0

0.4

-2.3

1.8

2.3

Normalized Income Before Tax

33.3

34.3

22.7

9.6

14.4

 

 

 

 

 

 

Effect of Special Items on Income Taxes

-1.1

0.1

-0.8

0.6

0.8

Inc Tax Ex Impact of Sp Items

12.5

12.4

7.8

3.6

5.1

Normalized Income After Tax

20.8

22.0

14.9

6.0

9.4

 

 

 

 

 

 

Normalized Inc. Avail to Com.

18.3

19.4

13.1

5.1

8.2

 

 

 

 

 

 

Basic Normalized EPS

0.41

0.43

0.29

0.11

0.18

Diluted Normalized EPS

0.41

0.43

0.29

0.11

0.18

Research & Development Exp, Supplemental

-

20.8

19.0

18.1

17.0

Reported Operating Profit

28.5

28.8

20.1

9.5

13.2

Reported Ordinary Profit

33.3

33.6

22.7

11.9

14.5

Normalized EBIT

28.5

28.8

20.1

7.2

12.9

Normalized EBITDA

50.4

50.4

38.9

23.6

25.7

    Current Tax - Total

14.4

-

-

-

-

Current Tax - Total

14.4

-

-

-

-

    Deferred Tax - Total

-0.7

-

-

-

-

Deferred Tax - Total

-0.7

-

-

-

-

Income Tax - Total

13.7

-

-

-

-

Interest Cost - Domestic

-

0.4

0.4

0.4

0.4

Service Cost - Domestic

-

2.5

2.5

2.5

2.7

Expected Return on Assets - Domestic

-

-0.3

-0.3

-0.3

-0.3

Actuarial Gains and Losses - Domestic

-

0.6

0.7

0.7

0.0

Transition Costs - Domestic

-

0.0

0.0

0.0

0.0

Domestic Pension Plan Expense

-

3.3

3.3

3.3

2.8

Total Pension Expense

-

3.3

3.3

3.3

2.8

Discount Rate - Domestic

-

2.00%

2.00%

2.00%

2.00%

Expected Rate of Return - Domestic

-

2.00%

2.00%

2.00%

2.00%

Total Plan Interest Cost

-

0.4

0.4

0.4

0.4

Total Plan Service Cost

-

2.5

2.5

2.5

2.7

Total Plan Expected Return

-

-0.3

-0.3

-0.3

-0.3

 




 

Annual Balance Sheet

Financials in: USD (mil)

 

 Financial Glossary

 

 

 

31-Oct-2012

31-Oct-2011

31-Oct-2010

31-Oct-2009

31-Oct-2008

UpdateType/Date

Updated Normal
31-Oct-2012

Updated Normal
31-Oct-2011

Updated Normal
31-Oct-2010

Updated Normal
31-Oct-2009

Updated Normal
31-Oct-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate

79.617752

77.975

80.55

90.52

98.35

Auditor

 

Fuyou Audit Corporation

Fuyou Audit Corporation

Fuyou Audit Corporation

Fuyou Audit Corporation

Auditor Opinion

 

Unqualified

Unqualified

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

    Cash & Equivalents

92.8

94.7

72.7

56.5

52.0

    Short Term Investments

12.5

19.2

18.6

7.1

1.0

Cash and Short Term Investments

105.3

113.9

91.3

63.7

53.0

        Accounts Receivable - Trade, Gross

96.4

89.6

88.3

68.8

79.3

        Provision for Doubtful Accounts

0.0

0.0

0.0

0.0

0.0

    Trade Accounts Receivable - Net

96.4

89.6

88.3

68.8

79.3

Total Receivables, Net

96.4

89.6

88.3

68.8

79.3

    Inventories - Finished Goods

64.8

52.6

54.7

55.2

44.2

    Inventories - Work In Progress

21.8

21.5

24.0

19.5

17.5

    Inventories - Raw Materials

19.0

20.6

15.0

13.2

17.7

Total Inventory

105.6

94.8

93.8

87.9

79.4

    Deferred Income Tax - Current Asset

5.4

5.6

4.8

4.3

5.6

    Other Current Assets

11.0

6.2

6.4

11.1

5.1

Other Current Assets, Total

16.5

11.8

11.1

15.4

10.7

Total Current Assets

323.8

310.1

284.6

235.7

222.4

 

 

 

 

 

 

        Buildings

137.8

137.9

130.7

114.8

100.0

        Land/Improvements

47.2

47.8

46.7

41.6

38.2

        Machinery/Equipment

415.4

427.3

403.8

359.8

327.9

        Construction in Progress

0.2

0.0

0.0

0.9

0.8

        Other Property/Plant/Equipment

0.4

0.4

0.1

-

-

    Property/Plant/Equipment - Gross

601.0

613.4

581.3

517.1

467.0

    Accumulated Depreciation

-479.4

-483.9

-456.6

-400.1

-365.1

Property/Plant/Equipment - Net

121.7

129.5

124.7

117.0

101.8

Intangibles, Net

0.4

0.6

0.6

0.4

0.4

    LT Investment - Affiliate Companies

-

41.5

40.9

-

-

    LT Investments - Other

117.4

75.4

70.3

101.4

99.3

Long Term Investments

117.4

116.9

111.1

101.4

99.3

    Deferred Income Tax - Long Term Asset

4.1

6.0

5.5

4.6

3.6

    Other Long Term Assets

8.9

4.9

5.3

7.8

7.1

Other Long Term Assets, Total

12.9

10.8

10.8

12.3

10.8

Total Assets

576.3

567.9

531.8

466.8

434.7

 

 

 

 

 

 

Accounts Payable

45.1

41.1

43.6

32.9

42.1

Accrued Expenses

5.5

5.4

5.0

4.2

3.8

Notes Payable/Short Term Debt

15.3

22.6

21.2

33.9

25.6

    Income Taxes Payable

7.7

8.6

9.3

0.8

3.2

    Other Current Liabilities

21.0

20.8

21.0

15.0

13.0

Other Current liabilities, Total

28.7

29.4

30.3

15.8

16.2

Total Current Liabilities

94.6

98.5

100.1

86.8

87.6

 

 

 

 

 

 

Total Long Term Debt

-

0.0

0.0

0.0

0.0

Total Debt

15.3

22.6

21.2

33.9

25.6

 

 

 

 

 

 

    Deferred Income Tax - LT Liability

7.2

9.5

8.2

11.8

11.2

Deferred Income Tax

7.2

9.5

8.2

11.8

11.2

Minority Interest

39.3

40.4

37.0

31.4

28.3

    Pension Benefits - Underfunded

24.1

22.9

20.8

16.6

14.0

    Other Long Term Liabilities

0.6

0.6

0.4

0.3

0.2

Other Liabilities, Total

24.6

23.5

21.2

16.9

14.2

Total Liabilities

165.7

171.9

166.4

146.9

141.3

 

 

 

 

 

 

    Common Stock

34.7

35.4

34.3

30.5

28.1

Common Stock

34.7

35.4

34.3

30.5

28.1

Additional Paid-In Capital

64.6

66.0

63.9

56.9

52.3

Retained Earnings (Accumulated Deficit)

309.4

298.3

272.3

230.3

210.5

Treasury Stock - Common

-20.6

-21.0

-20.3

-18.0

-16.5

Unrealized Gain (Loss)

24.6

19.6

17.3

21.5

20.1

    Translation Adjustment

-2.2

-2.3

-2.1

-1.4

-1.1

    Other Equity

0.0

-

-

-

-

Other Equity, Total

-2.1

-2.3

-2.1

-1.4

-1.1

Total Equity

410.5

396.1

365.5

319.8

293.3

 

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

576.3

567.9

531.8

466.8

434.7

 

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

45.1

45.1

45.1

45.1

45.1

Total Common Shares Outstanding

45.1

45.1

45.1

45.1

45.1

Treasury Shares - Common Stock Primary Issue

6.8

6.7

6.7

6.7

6.7

Employees

-

449

451

438

439

Number of Common Shareholders

-

3,980

4,439

4,324

4,531

Total Capital Leases, Supplemental

-

0.3

0.0

-

-

Capital Lease Payments Due in Year 1

-

0.1

0.0

-

-

Capital Lease Payments Due in Year 2

-

0.1

0.0

-

-

Capital Lease Payments Due in Year 3

-

0.1

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

-

0.1

0.0

-

-

Capital Lease Payments Due in 4-5 Years

-

0.1

0.0

-

-

Cap. Lease Pymts. Due in Year 6 & Beyond

-

0.1

-

-

-

Pension Obligation - Domestic

-

40.8

38.4

33.6

29.9

Plan Assets - Domestic

-

23.8

23.0

20.5

19.4

Funded Status - Domestic

-

-17.0

-15.4

-13.0

-10.6

Total Funded Status

-

-17.0

-15.4

-13.0

-10.6

Discount Rate - Domestic

-

2.00%

2.00%

2.00%

2.00%

Expected Rate of Return - Domestic

-

2.00%

2.00%

2.00%

2.00%

Prepaid Benefits - Domestic

-

4.1

4.0

3.4

3.3

Accrued Liabilities - Domestic

-

-17.9

-16.1

-12.9

-10.5

Other Assets, Net - Domestic

-

3.2

3.2

3.5

3.5

Net Assets Recognized on Balance Sheet

-

-10.6

-8.9

-6.0

-3.7

Total Plan Obligations

-

40.8

38.4

33.6

29.9

Total Plan Assets

-

23.8

23.0

20.5

19.4

 




 

Annual Cash Flows

Financials in: USD (mil)

 

  Financial Glossary

 

 

 

31-Oct-2012

31-Oct-2011

31-Oct-2010

31-Oct-2009

31-Oct-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Oct-2012

Updated Normal
31-Oct-2011

Updated Normal
31-Oct-2010

Updated Normal
31-Oct-2009

Updated Normal
31-Oct-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

79.026545

80.585055

88.894536

94.356055

106.378402

Auditor

 

Fuyou Audit Corporation

Fuyou Audit Corporation

Fuyou Audit Corporation

Fuyou Audit Corporation

Auditor Opinion

 

Unqualified

Unqualified

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

Net Income/Starting Line

36.4

33.9

25.0

7.8

12.1

    Depreciation

21.9

21.5

18.8

16.4

12.8

Depreciation/Depletion

21.9

21.5

18.8

16.4

12.8

    Unusual Items

-3.0

0.4

-1.7

1.4

0.6

    Equity in Net Earnings (Loss)

-1.5

-2.2

-1.2

-0.6

-0.4

    Other Non-Cash Items

-0.2

-0.3

0.9

0.5

1.7

Non-Cash Items

-4.7

-2.0

-1.9

1.3

1.8

    Accounts Receivable

-8.7

1.6

-10.0

16.6

-8.7

    Inventories

-13.6

2.0

4.5

-1.5

0.0

    Prepaid Expenses

0.5

0.0

-0.1

0.2

-0.2

    Accounts Payable

4.9

-3.8

6.0

-12.4

8.0

    Accrued Expenses

0.2

0.2

0.2

0.1

0.0

    Other Operating Cash Flow

-12.0

-12.9

3.4

-6.9

-5.8

Changes in Working Capital

-28.8

-12.8

4.0

-3.9

-6.6

Cash from Operating Activities

24.7

40.7

45.8

21.7

20.1

 

 

 

 

 

 

    Purchase of Fixed Assets

-25.1

-17.8

-21.5

-16.0

-9.0

    Purchase/Acquisition of Intangibles

0.0

-0.2

-0.2

-0.1

-0.1

Capital Expenditures

-25.2

-17.9

-21.7

-16.1

-9.1

    Sale of Fixed Assets

0.3

0.4

0.0

0.0

0.0

    Sale/Maturity of Investment

10.4

12.6

8.1

5.6

3.8

    Purchase of Investments

-11.5

-9.7

-10.5

-5.6

-5.0

    Other Investing Cash Flow

0.0

0.0

3.7

0.0

0.0

Other Investing Cash Flow Items, Total

-0.8

3.3

1.2

0.0

-1.2

Cash from Investing Activities

-26.0

-14.6

-20.5

-16.2

-10.3

 

 

 

 

 

 

    Other Financing Cash Flow

-0.5

-0.4

-0.3

-0.3

-0.3

Financing Cash Flow Items

-0.5

-0.4

-0.3

-0.3

-0.3

    Cash Dividends Paid - Common

-2.8

-2.8

-2.5

-2.4

-2.2

Total Cash Dividends Paid

-2.8

-2.8

-2.5

-2.4

-2.2

        Sale/Issuance of Common

-

-

0.0

0.0

0.0

        Repurchase/Retirement of Common

-0.1

0.0

0.0

-0.1

-1.9

    Common Stock, Net

-0.1

0.0

0.0

0.0

-1.9

Issuance (Retirement) of Stock, Net

-0.1

0.0

0.0

0.0

-1.9

    Short Term Debt, Net

-2.2

-3.8

-3.5

-2.8

-3.1

        Long Term Debt Reduction

-

-

-

0.0

0.0

    Long Term Debt, Net

-

-

-

0.0

0.0

Issuance (Retirement) of Debt, Net

-2.2

-3.8

-3.5

-2.8

-3.1

Cash from Financing Activities

-5.5

-7.0

-6.4

-5.5

-7.5

 

 

 

 

 

 

Foreign Exchange Effects

0.5

-0.1

-0.2

0.0

-0.1

Net Change in Cash

-6.3

18.9

18.8

0.0

2.3

 

 

 

 

 

 

Net Cash - Beginning Balance

104.7

83.8

57.2

53.8

45.5

Net Cash - Ending Balance

98.5

102.7

75.9

53.9

47.7

Cash Interest Paid

0.1

0.1

0.1

0.2

0.3

Cash Taxes Paid

15.0

14.3

-0.2

6.3

4.2

 

Annual Income Statement

 

Financials in: USD (mil)

 

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

 

 

 

 

 

 

 

 

 

31-Oct-2012

31-Oct-2011

31-Oct-2010

31-Oct-2009

31-Oct-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Oct-2012

Updated Normal
31-Oct-2011

Updated Normal
31-Oct-2010

Updated Normal
31-Oct-2009

Updated Normal
31-Oct-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

79.026545

80.585055

88.894536

94.356055

106.378402

Auditor

 

Fuyou Audit Corporation

Fuyou Audit Corporation

Fuyou Audit Corporation

Fuyou Audit Corporation

Auditor Opinion

 

Unqualified

Unqualified

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

    Net sales

340.8

319.1

256.0

228.0

234.3

Total Revenue

340.8

319.1

256.0

228.0

234.3

 

 

 

 

 

 

    Cost of sales

254.6

233.4

187.1

172.8

179.2

    Selling, Gen.&Admin.

57.7

-

-

-

-

    Freight Expenses

-

7.0

5.4

5.6

5.8

    Payroll

-

11.9

9.9

9.0

8.1

    Commission Expenses

-

3.2

3.5

3.0

2.7

    Depreciation

-

0.5

0.3

0.6

0.3

    Provision for Bonus

-

1.7

1.3

1.2

1.2

    Periodic Retirement Benefit

-

1.0

1.1

1.1

0.8

    Reserve for Director Retir. Bonus

-

0.7

0.5

0.5

0.5

    Research & Development Expenses

-

19.4

17.6

16.7

15.2

    Other SGA Expenses

-

11.5

9.2

8.2

7.4

    Other Unusual Expense (Income)

0.0

-

-

-

-

    Gain on negative goodwill

-1.4

-

-

-

-

    SP Gain on Prior Adjustment

-

-

-

-

0.0

    SP Insurance income

-

0.0

-0.4

0.0

-

    SP Compensation received

-

0.0

-1.1

0.0

-

    SP Gain on insurance adjustment

-4.0

-1.0

0.0

-

-

    SP Write Off Fixed Assets

2.4

1.2

2.1

1.4

0.6

    LossRelatedToDisaster

0.0

0.2

0.0

-

-

    SP Reserve prior directors' retir.bene.

-

-

-

0.0

1.8

    Loss on valuation of membership

0.3

-

-

-

-

    SP Loss-Valuation Investment. Secs

-

-

0.0

0.3

0.0

    SP L on val. of inventories

-

-

0.0

2.3

0.0

    SP Director Retirement

-

-

-

-

0.0

    SP Loss on litigation

-

0.0

0.9

0.0

-

    SP Other Special Losses

-

-

-

-

0.0

    NOP Retire. Inventories

-

-

-

0.0

0.1

    NOP Loss Revaluation Inventory

-

-

-

0.0

0.2

Total Operating Expense

309.6

290.6

237.3

222.6

223.8

 

 

 

 

 

 

    SP Gain-Sale Fixed Assets

0.3

0.0

0.0

0.0

0.0

    Foreign Exchange Gains

0.6

-

-

-

-

    SP Gain-Sale Inv. Secs.

0.0

2.4

0.0

-

-

    SP L on liquidation of LT inv't secs.

-

-

-

0.0

-0.1

    SP Loss-Sale Inv. Secs.

0.0

-1.7

0.0

-

-

    Gain on transfer of intellectual propert

-

0.0

3.7

0.0

-

    NOP Interest Income

0.2

0.2

0.3

0.4

0.3

    NOP Dividend Income

1.7

1.6

0.9

0.8

0.6

    Other Non-Operating Income (Expense)

0.0

-

-

-

-

    NOP Rent Income

0.5

0.6

0.5

0.4

0.4

    NOP Equity Gain

1.5

2.2

1.2

0.6

0.4

    Other

0.5

0.7

0.9

0.9

0.6

    NOP Interest Expense

-0.1

-0.1

-0.1

-0.2

-0.3

    NOP Foreign exchange losses

0.0

-0.3

-0.4

-0.3

-0.4

    Costs of inactive noncurrent assets

-

0.0

-0.6

0.0

-

    Other(1)

-0.1

0.0

-0.1

-0.1

-0.1

Net Income Before Taxes

36.4

34.0

25.0

7.8

12.1

 

 

 

 

 

 

Provision for Income Taxes

13.7

12.2

8.5

2.9

4.2

Net Income After Taxes

22.7

21.7

16.4

4.9

7.8

 

 

 

 

 

 

    Minority interests in income

-2.5

-2.5

-1.8

-1.0

-1.1

Net Income Before Extra. Items

20.2

19.2

14.6

4.0

6.7

Net Income

20.2

19.2

14.6

4.0

6.7

 

 

 

 

 

 

    Balancing Item - Net Income Including Af

0.0

-

-

-

-

    Adjustment

-

0.0

0.0

0.0

0.0

Income Available to Com Excl ExtraOrd

20.2

19.2

14.6

4.0

6.7

 

 

 

 

 

 

Income Available to Com Incl ExtraOrd

20.2

19.2

14.6

4.0

6.7

 

 

 

 

 

 

Basic Weighted Average Shares

45.1

45.1

45.1

45.1

45.5

Basic EPS Excluding ExtraOrdinary Items

0.45

0.43

0.32

0.09

0.15

Basic EPS Including ExtraOrdinary Item

0.45

0.43

0.32

0.09

0.15

Dilution Adjustment

-

0.0

0.0

0.0

0.0

Diluted Net Income

20.2

19.2

14.6

4.0

6.7

Diluted Weighted Average Shares

45.1

45.1

45.1

45.1

45.5

Diluted EPS Excluding ExtraOrd Items

0.45

0.43

0.32

0.09

0.15

Diluted EPS Including ExtraOrd Items

0.45

0.43

0.32

0.09

0.15

DPS-Common Stock

0.06

0.06

0.06

0.05

0.05

Gross Dividends - Common Stock

-

2.8

2.5

2.4

2.1

Normalized Income Before Taxes

33.3

34.3

22.7

9.6

14.4

 

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

12.5

12.4

7.8

3.6

5.1

Normalized Income After Taxes

20.8

22.0

14.9

6.0

9.4

 

 

 

 

 

 

Normalized Inc. Avail to Com.

18.3

19.4

13.1

5.1

8.2

 

 

 

 

 

 

Basic Normalized EPS

0.41

0.43

0.29

0.11

0.18

Diluted Normalized EPS

0.41

0.43

0.29

0.11

0.18

Interest Expense

0.1

0.1

0.1

0.2

0.3

R&D Expenses

-

19.4

17.6

16.7

15.2

R&D Expenses(COGS)

-

1.4

1.4

1.4

1.8

Depreciation

21.9

21.5

18.8

16.4

12.8

    Current Tax - Total

14.4

-

-

-

-

Current Tax - Total

14.4

-

-

-

-

    Deferred Tax - Total

-0.7

-

-

-

-

Deferred Tax - Total

-0.7

-

-

-

-

Income Tax - Total

13.7

-

-

-

-

Reported Operating Profit

28.5

28.8

20.1

9.5

13.2

Reported Ordinary Profit

33.3

33.6

22.7

11.9

14.5

Service Cost

-

2.5

2.5

2.5

2.7

Interest Cost

-

0.4

0.4

0.4

0.4

Expected Return on Plan Assets

-

-0.3

-0.3

-0.3

-0.3

Expense due to Accounting Changes

-

0.0

0.0

0.0

0.0

Actuarial Gains & Losses

-

0.6

0.7

0.7

0.0

Domestic Pension Plan Expense

-

3.3

3.3

3.3

2.8

Total Pension Expense

-

3.3

3.3

3.3

2.8

Discount Rate

-

2.00%

2.00%

2.00%

2.00%

Expected Rate of Return

-

2.00%

2.00%

2.00%

2.00%

 

 

 

Annual Balance Sheet

Financials in: USD (mil)

 

 

 

31-Oct-2012

31-Oct-2011

31-Oct-2010

31-Oct-2009

31-Oct-2008

UpdateType/Date

Updated Normal
31-Oct-2012

Updated Normal
31-Oct-2011

Updated Normal
31-Oct-2010

Updated Normal
31-Oct-2009

Updated Normal
31-Oct-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate

79.617752

77.975

80.55

90.52

98.35

Auditor

 

Fuyou Audit Corporation

Fuyou Audit Corporation

Fuyou Audit Corporation

Fuyou Audit Corporation

Auditor Opinion

 

Unqualified

Unqualified

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

    Cash and deposits

92.8

94.7

72.7

56.5

52.0

    Notes and accounts receivable-trade

96.4

89.6

88.3

68.8

79.3

    Short-term investment securities

12.5

19.2

18.6

7.1

1.0

    Inventories - merchandise&finished goods

64.8

52.6

54.7

55.2

44.2

    Inventories - work-in-process

21.8

21.5

24.0

19.5

17.5

    Raw materials and supplies

19.0

20.6

15.0

13.2

17.7

    Deferred tax assets

5.4

5.6

4.8

4.3

5.6

    Rounding adjustment Assets

0.0

-

-

-

-

    Other Asset

11.0

6.2

6.4

11.1

5.1

    Allowance for doubtful accounts

0.0

0.0

0.0

0.0

0.0

Total current assets

323.8

310.1

284.6

235.7

222.4

 

 

 

 

 

 

    Buildings and structures

137.8

137.9

130.7

114.8

100.0

    Machinery, equipment and vehicles

386.5

398.0

376.6

335.8

304.8

    Tools, furniture and fixtures

28.9

29.3

27.2

23.9

23.1

    Land

47.2

47.8

46.7

41.6

38.2

    Construction in progress

0.2

0.0

0.0

0.9

0.8

    Other PPE

0.4

0.4

0.1

-

-

    Accumulated depreciation

-479.4

-483.9

-456.6

-400.1

-365.1

    Intangible assets

0.4

0.6

0.6

0.4

0.4

    Investment Secs.

117.4

75.4

70.3

101.4

99.3

    Inv't sec. in conso. & affili. - stock

-

37.3

36.9

-

-

    Deferred tax assets

4.1

6.0

5.5

4.6

3.6

    Rounding adjustment Assets

0.0

-

-

-

-

    Other Total investments and other assets

0.0

-

-

-

-

    Other Assets

9.0

5.1

5.5

7.9

7.2

    Inv't capital in conso. & affili.

-

4.1

4.0

-

-

    Allowance for doubtful accounts

-0.2

-0.2

-0.2

-0.1

-0.1

    Adjustment

-

-

0.0

-

-

    Other PPE

0.0

-

-

-

-

Total Assets

576.3

567.9

531.8

466.8

434.7

 

 

 

 

 

 

    Notes and accounts payable-trade

45.1

41.1

43.6

32.9

42.1

    Short-term loans payable

8.8

11.2

14.6

16.5

17.8

    Income Tax Payable

7.7

8.6

9.3

0.8

3.2

    Reserve for bonuses

5.5

5.4

5.0

4.2

3.8

    Notes payable-facilities

6.5

11.4

6.6

17.4

7.8

    Rounding adjustment Liability

0.0

-

-

-

-

    Other Liability

21.0

20.8

21.0

15.0

13.0

Total Current Liabilities

94.6

98.5

100.1

86.8

87.6

 

 

 

 

 

 

    Allow.Accruded Retirement Benefit

18.5

17.9

16.1

12.9

10.5

    Provision for directors'' retirement ben

5.6

5.1

4.7

3.7

3.5

    Deferred Tax Liability

7.2

9.5

8.2

11.8

11.2

    Other Long Term Liabilities

0.0

-

-

-

-

    Other Liability

0.5

0.6

0.4

0.3

0.2

    Minority interests

39.3

40.4

37.0

31.4

28.3

Total Liabilities

165.7

171.9

166.4

146.9

141.3

 

 

 

 

 

 

    Common Stock

34.7

35.4

34.3

30.5

28.1

    Capital surplus

64.6

66.0

63.9

56.9

52.3

    Retained earnings

309.4

298.3

272.3

230.3

210.5

    Valuation difference on available-for-sa

24.6

19.6

17.3

21.5

20.1

    Translation

-2.2

-2.3

-2.1

-1.4

-1.1

    Treasury Stock

-20.6

-21.0

-20.3

-18.0

-16.5

    Other Equity

0.0

-

-

-

-

Total net assets

410.5

396.1

365.5

319.8

293.3

 

 

 

 

 

 

Total liabilities and net assets

576.3

567.9

531.8

466.8

434.7

 

 

 

 

 

 

    S/O-Common Stock

45.1

45.1

45.1

45.1

45.1

Total Common Shares Outstanding

45.1

45.1

45.1

45.1

45.1

T/S-Common Stock

6.8

6.7

6.7

6.7

6.7

Full-Time Employees

-

449

451

438

439

Number of Common Shareholders

-

3,980

4,439

4,324

4,531

Capital Lease Payments Due within 1 Year

-

0.1

0.0

-

-

Capital Lease Payments Due in Year 2

-

0.1

0.0

-

-

Capital Lease Payments Due in Year 3

-

0.1

0.0

-

-

Capital Lease Payments Due in Year 4

-

0.0

0.0

-

-

Capital Lease Payments Due in Year 5

-

0.0

-

-

-

Capital Leases - Remaining Maturities

-

0.1

-

-

-

Total Capital Leases

-

0.3

0.0

-

-

Pension Obligation

-

40.8

38.4

33.6

29.9

Fair Value of Plan Assets

-

23.8

23.0

20.5

19.4

Funded Status

-

-17.0

-15.4

-13.0

-10.6

Total Funded Status

-

-17.0

-15.4

-13.0

-10.6

Discount Rate

-

2.00%

2.00%

2.00%

2.00%

Expected Return on Plan Assets

-

2.00%

2.00%

2.00%

2.00%

Accounting Changes

-

0.2

0.2

0.3

0.3

Unrecognized Actuarial Gains & Losses

-

3.0

3.0

3.3

3.2

Prepaid Pension Benefit

-

4.1

4.0

3.4

3.3

Accrued Pension Benefit

-

-17.9

-16.1

-12.9

-10.5

Net Assets Recognized on Balance Sheet

-

-10.6

-8.9

-6.0

-3.7

 

 

 

Annual Cash Flows

Financials in: USD (mil)

 

 

 

31-Oct-2012

31-Oct-2011

31-Oct-2010

31-Oct-2009

31-Oct-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Oct-2012

Updated Normal
31-Oct-2011

Updated Normal
31-Oct-2010

Updated Normal
31-Oct-2009

Updated Normal
31-Oct-2008

Filed Currency

JPY

JPY

JPY

JPY

JPY

Exchange Rate (Period Average)

79.026545

80.585055

88.894536

94.356055

106.378402

Auditor

 

Fuyou Audit Corporation

Fuyou Audit Corporation

Fuyou Audit Corporation

Fuyou Audit Corporation

Auditor Opinion

 

Unqualified

Unqualified

Unqualified with Explanation

Unqualified with Explanation

 

 

 

 

 

 

Net Income Bf. Tax

36.4

33.9

25.0

7.8

12.1

    Depreciation

21.9

21.5

18.8

16.4

12.8

    Increase (decrease) in provision for ret

1.0

1.2

1.4

1.5

0.3

    Increase (decrease) in provision for dir

0.6

0.2

0.5

-0.1

2.0

    Increase (decrease) in provision for bon

0.2

0.2

0.2

0.1

0.0

    Increase (decrease) in allowance for dou

0.0

0.0

0.1

0.0

0.0

    Reversal of Interest & Dividend R'cvd.

-1.9

-1.8

-1.2

-1.1

-0.9

    Reversal of Interest Expense

0.1

0.1

0.1

0.2

0.3

    Equity in (earnings) losses of affiliate

-1.5

-2.2

-1.2

-0.6

-0.4

    Gain on negative goodwill

-1.4

-

-

-

-

    Gain On Insurance Claim

-4.0

-

-

-

-

    L on retire. of fixed assets

2.4

1.2

2.1

1.4

0.6

    Loss (gain) on sales of investment secur

0.0

-0.7

0.0

-

-

    Gain on transfer of intellectual proper

-

0.0

-3.7

0.0

-

    Decrease (increase) in notes and account

-8.7

1.6

-10.0

16.6

-8.7

    Decrease (increase) in inventories

-13.6

2.0

4.5

-1.5

0.0

    Increase (decrease) in notes and account

4.9

-3.8

6.0

-12.4

8.0

    Decrease (increase) in prepaid pension c

0.5

0.0

-0.1

0.2

-0.2

    Rounding adjustment Cash flow

0.0

-

-

-

-

    Proceeds from insurance income

7.1

-

-

-

-

    Other, net

-6.5

-1.0

2.0

-1.6

-2.4

    Int.&Divid.Received

2.5

2.5

1.3

1.3

1.0

    Interest Paid

-0.1

-0.1

-0.1

-0.2

-0.3

    Tax Paid

-15.0

-14.3

0.2

-6.3

-4.2

    Adjustment

-

-

0.0

-

-

Net cash provided by (used in) operating

24.7

40.7

45.8

21.7

20.1

 

 

 

 

 

 

    Time Deposit Collect

4.0

4.3

1.9

1.4

0.0

    Purchase of short-term investment securi

-1.3

-

-

-

-

    Purchase of Invest Sec. - Unclassified

-1.0

-

-

-

-

    Time Deposit Made

-4.0

-4.3

-2.7

-1.4

-1.2

    Sale of Mkt. Secs.

6.3

5.0

6.1

0.0

-

    Proceeds from sales of property, plant a

0.3

0.4

0.0

0.0

0.0

    Proceeds from redemption of investment s

-

-

0.0

4.2

3.8

    Liquidation of LT inv't secs.

-

-

-

0.0

0.0

    Sale of Inv. Secs.

0.0

3.3

0.0

-

-

    Purch. Inv. Secs.

-5.1

-5.3

-7.8

-4.3

-3.8

    Purchase of property, plant and equipmen

-25.1

-17.8

-21.5

-16.0

-9.0

    Purch. Intangible

0.0

-0.2

-0.2

-0.1

-0.1

    Other, net(1)

0.0

-

-

-

-

    Rounding adjustment Cash flow

0.0

-

-

-

-

    Proceeds from transfer of intellectual p

-

0.0

3.7

0.0

-

    Other, net

-

0.0

0.0

0.0

0.0

Net cash provided by (used in) investing

-26.0

-14.6

-20.5

-16.2

-10.3

 

 

 

 

 

 

    Net increase (decrease) in short-term lo

-2.2

-3.8

-3.5

-2.8

-3.1

    Repay. LT Debt

-

-

-

0.0

0.0

    Treasury Stock Sold

-

-

0.0

0.0

0.0

    Purch.Treasury Stock

-0.1

0.0

0.0

-0.1

-1.9

    Dividend Paid

-2.8

-2.8

-2.5

-2.4

-2.2

    Rounding adjustment Cash flow

0.0

-

-

-

-

    Dividend to Minority

-0.4

-0.4

-0.3

-0.3

-0.3

    Other, net

-0.1

0.0

0.0

-

-

Net cash provided by (used in) financing

-5.5

-7.0

-6.4

-5.5

-7.5

 

 

 

 

 

 

Foreign Exchange Effects

0.5

-0.1

-0.2

0.0

-0.1

Net Change in Cash

-6.3

18.9

18.8

0.0

2.3

 

 

 

 

 

 

Net Cash - Beginning Balance

104.7

83.8

57.2

53.8

45.5

Net Cash - Ending Balance

98.5

102.7

75.9

53.9

47.7

    Cash Interest Paid

0.1

0.1

0.1

0.2

0.3

    Cash Taxes Paid

15.0

14.3

-0.2

6.3

4.2

 

Financial Health

 

Financials in: USD (mil)

 

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

 

 

Key Indicators USD (mil)

 

Quarter
Ending
31-Jan-2013

Quarter
Ending
Yr Ago

Annual
Year End
31-Oct-2012

1 Year
Growth

3 Year
Growth

5 Year
Growth

Total Revenue1 (?)

89.1

9.32%

340.8

4.74%

7.77%

4.33%

Operating Income1 (?)

10.0

-18.65%

31.2

7.59%

69.05%

12.56%

Income Available to Common Excl Extraord Items1 (?)

9.6

17.37%

20.2

3.10%

62.33%

11.94%

Basic EPS Excl Extraord Items1 (?)

0.21

17.61%

0.45

3.10%

62.36%

12.41%

Capital Expenditures2 (?)

-

-

25.2

37.65%

9.30%

14.04%

Cash from Operating Activities2 (?)

-

-

24.7

-40.32%

-1.52%

2.63%

Free Cash Flow (?)

-

-

-0.4

-

-

-

Total Assets3 (?)

512.3

8.37%

576.3

3.61%

2.78%

1.78%

Total Liabilities3 (?)

137.8

8.00%

165.7

-1.54%

-0.27%

0.26%

Total Long Term Debt3 (?)

0.0

-

-

-

-

-

Total Common Shares Outstanding3 (?)

45.0

-0.30%

45.1

-0.03%

-0.02%

-0.41%

1-ExchangeRate: JPY to USD Average for Period

84.422195

 

79.026545

 

 

 

2-ExchangeRate: JPY to USD Average for Period

 

 

79.026545

 

 

 

3-ExchangeRate: JPY to USD Period End Date

91.069435

 

79.617752

 

 

 

Key Ratios

 

31-Oct-2012

31-Oct-2011

31-Oct-2010

31-Oct-2009

31-Oct-2008

Profitability

Gross Margin (?)

25.29%

26.85%

26.91%

23.21%

23.40%

Operating Margin (?)

9.16%

8.92%

7.31%

2.37%

4.50%

Pretax Margin (?)

10.67%

10.64%

9.75%

3.43%

5.16%

Net Profit Margin (?)

5.93%

6.02%

5.69%

1.73%

2.87%

Financial Strength

Current Ratio (?)

3.42

3.15

2.84

2.72

2.54

Total Debt/Equity (?)

0.04

0.06

0.06

0.11

0.09

Long Term Debt/Equity (?)

-

0.00

0.00

0.00

0.00

Management Effectiveness

Return on Assets (?)

3.98%

4.02%

3.43%

1.09%

1.97%

Return on Equity (?)

5.02%

5.13%

4.43%

1.29%

2.47%

Efficiency

Receivables Turnover (?)

3.67

3.65

3.41

3.07

3.40

Inventory Turnover (?)

2.55

2.52

2.15

2.10

2.45

Asset Turnover (?)

0.60

0.59

0.53

0.51

0.59

Market Valuation USD (mil)

P/E (TTM) (?)

20.58

.

Enterprise Value2 (?)

411.9

Price/Sales (TTM) (?)

1.47

.

Enterprise Value/Revenue (TTM) (?)

1.36

Price/Book (MRQ) (?)

1.03

.

Enterprise Value/EBITDA (TTM) (?)

11.60

Market Cap as of 17-May-20131 (?)

397.9

.

 

 

1-ExchangeRate: JPY to USD on 17-May-2013

102.157019

 

 

 

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

91.069435

 

 

 

 

 

Annual Ratios

 

Financials in: USD (mil)

 

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

 

 

 



 

 

31-Oct-2012

31-Oct-2011

31-Oct-2010

31-Oct-2009

31-Oct-2008

Financial Strength

Current Ratio (?)

3.42

3.15

2.84

2.72

2.54

Quick/Acid Test Ratio (?)

2.13

2.07

1.80

1.53

1.51

Working Capital1 (?)

229.2

211.6

184.5

149.0

134.7

Long Term Debt/Equity (?)

-

0.00

0.00

0.00

0.00

Total Debt/Equity (?)

0.04

0.06

0.06

0.11

0.09

Long Term Debt/Total Capital (?)

-

0.00

0.00

0.00

0.00

Total Debt/Total Capital (?)

0.04

0.05

0.05

0.10

0.08

Payout Ratio (?)

14.13%

14.57%

17.43%

60.46%

31.80%

Effective Tax Rate (?)

37.56%

36.00%

34.25%

37.10%

35.13%

Total Capital1 (?)

425.8

418.7

386.7

353.7

318.9

 

 

 

 

 

 

Efficiency

Asset Turnover (?)

0.60

0.59

0.53

0.51

0.59

Inventory Turnover (?)

2.55

2.52

2.15

2.10

2.45

Days In Inventory (?)

143.31

145.00

170.16

174.12

149.26

Receivables Turnover (?)

3.67

3.65

3.41

3.07

3.40

Days Receivables Outstanding (?)

99.35

100.08

107.03

119.03

107.48

Revenue/Employee2 (?)

-

734,431

626,458

542,642

577,358

Operating Income/Employee2 (?)

-

65,494

45,777

12,879

26,002

EBITDA/Employee2 (?)

-

115,050

91,665

51,940

57,648

 

 

 

 

 

 

Profitability

Gross Margin (?)

25.29%

26.85%

26.91%

23.21%

23.40%

Operating Margin (?)

9.16%

8.92%

7.31%

2.37%

4.50%

EBITDA Margin (?)

15.58%

15.67%

14.63%

9.57%

9.98%

EBIT Margin (?)

9.16%

8.92%

7.31%

2.37%

4.50%

Pretax Margin (?)

10.67%

10.64%

9.75%

3.43%

5.16%

Net Profit Margin (?)

5.93%

6.02%

5.69%

1.73%

2.87%

R&D Expense/Revenue (?)

-

6.08%

6.89%

7.33%

6.49%

COGS/Revenue (?)

74.71%

73.15%

73.09%

76.79%

76.60%

SG&A Expense/Revenue (?)

16.94%

11.56%

12.03%

12.46%

11.29%

 

 

 

 

 

 

Management Effectiveness

Return on Assets (?)

3.98%

4.02%

3.43%

1.09%

1.97%

Return on Equity (?)

5.02%

5.13%

4.43%

1.29%

2.47%

 

 

 

 

 

 

Valuation

Free Cash Flow/Share2 (?)

-0.01

0.52

0.59

0.13

0.26

Operating Cash Flow/Share 2 (?)

0.54

0.93

1.12

0.50

0.48

1-ExchangeRate: JPY to USD Period End Date

79.617752

77.975

80.55

90.52

98.35

2-ExchangeRate: JPY to USD Average for Period

79.617752

77.975

80.55

90.52

98.35

 

Current Market Multiples

Market Cap/Earnings (TTM) (?)

23.73

Market Cap/Equity (MRQ) (?)

1.19

Market Cap/Revenue (TTM) (?)

1.47

Market Cap/EBIT (TTM) (?)

18.63

Market Cap/EBITDA (TTM) (?)

12.57

Enterprise Value/Earnings (TTM) (?)

21.90

Enterprise Value/Equity (MRQ) (?)

1.10

Enterprise Value/Revenue (TTM) (?)

1.36

Enterprise Value/EBIT (TTM) (?)

17.19

Enterprise Value/EBITDA (TTM) (?)

11.60

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.56.49

UK Pound

1

Rs.86.01

Euro

1

Rs.73.68

 

 

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.