8836.T

The company maintains a strong liquidity position, with a current ratio of 5.11 and cash and equivalents amounting to 462,000,000 JPY. However, its free cash flow is negative at -591,000,000 JPY, indicating significant outflows that may require close monitoring. The debt-to-equity ratio is low at 0.03, suggesting a conservative capital structure with minimal leverage.

Profitability metrics show a return on equity of -0.0067 and a return on assets of -0.006, both of which are negative, indicating a loss-making position. This contrasts with the industry's preferred metrics, which typically emphasize positive returns and efficient asset utilization. The company's operating income of 35,000,000 JPY is significantly lower than its gross profit of 321,000,000 JPY, suggesting high operating expenses or inefficiencies in cost management.

The company's revenue is concentrated in a single business segment, with no disclosed geographic diversification. This lack of diversification may expose the company to regional economic fluctuations and market-specific risks. The company's capital expenditure of -2,000,000 JPY indicates minimal investment in new projects or infrastructure, which may affect long-term growth prospects.

The company's revenue for the latest period is 383,000,000 JPY, with no significant growth or decline reported. The net income is negative at -11,000,000 JPY, reflecting a challenging operating environment. Analysts have noted the last actual EPS at -1.64 JPY, aligning with the company's reported financial performance. There are no immediate filing-based liquidity or dilution flags, and the risk assessment indicates low liquidity and dilution risks.

Recent events and filings do not indicate any significant changes in the company's operations or financial strategy. The company's financial statements and disclosures have not revealed any material risks or upcoming obligations that would necessitate immediate action.