2013.9 中間決算報告
2013 Interim Report
目次/
CONTENTS
連結 業績/Consolidated Performance・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・ 1
セグメント別売上高明細/Consolidated Sales Breakdown by Segments・・・・・・・・・・・・・・・・・・・・・・ 2
連結 資本/資本利益率/Consolidated Shareholders' Equity/Return on Shareholders' Equity・・ 3
一株当り指標/Per Share Data・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・ 4
連結 設備投資/Consolidated Capital Expenditure・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・ 5
連結 貸借対照表/Consolidated Balance Sheet・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・ 6
連結 損益計算書/Consolidated Income Statement・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・ 7
連結 キャッシュフロー計算書/Consolidated Cash Flows Statement・・・・・・・・・・・・・・・・・・・・・・・・・・・ 8
連結 業績
Consolidated Performance
決算期
Fiscal Year Ended
'11/3
'11/9
'12/3
'12/9
'13/3
'13/9
売上高(百万円)
Sales(Million Yen)
36,957
16,109
27,825
14,021
26,999
15,443
・
売上高伸率(%)
Sales Growth Rate(%)
24.4
-24.7
-3.0
営業利益(百万円)
Operating Income(Million Yen)
-355
-211
-1,315
-85
-156
576
・
営業利益伸率(%)
Operating Profit Growth Rate(%)
経常利益(百万円)
Recurring lncome(Million Yen)
61
6
-447
250
1,233
1,379
・
経常利益伸率(%)
Recurring lncome Growth Rate(%)
当期利益(百万円)
Net Income(Million Yen)
-1,862
1,475
586
224
933
713
・
当期利益伸率(%)
Net Income Growth Rate(%)
売上総利益率(%)
Gross Profit(%)
10.1
12.0
9.2
11.1
11.8
15.6
販売費及一般管理費比率(%)
SG & A Ratio(%)
11.1
13.3
13.9
11.7
12.4
11.9
(注)記載金額は、百万円未満を切り捨てて表示してあります。
財務諸表等の一部改正に伴い、改正後の表示区分に組替えてあります。 Note: Amounts less than one million yen are omitted
The listed amounts are rearranged to reflect amended financial classifications pursuants to the amendment of a part of the Regulation concerning Terminology ,Forms and Method of Preparation of Financial Statements ,etc
売上高/売上高伸率
0 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000 45,000 50,000 55,000 60,000 '11/3'11/9'12/3'12/9'13/3'13/9 -50 -40 -30 -20 -10 0 10 20 30 40 50 60 70 80 90 100 110 120 130 140 150 (%) 売上高 Sales売上高伸率 Sales Growth Rate (百万円/Million Yen)
経常利益/経常利益伸率
-2,000 -1,500 -1,000 -500 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 '11/3 '11/9 '12/3 '12/9 '13/3 '13/9 -40 -30 -20 -10 0 10 20 30 40 50 60 70 80 90 100 110 (%) 経常利益 Recurring lncome 経常利益伸率 Recurring lncome Growth Rate (百万円/Million Yen) 当期利益/当期利益伸率 -3,200 -2,700 -2,200 -1,700 -1,200 -700 -200 300 800 1,300 1,800 2,300 2,800 3,300 3,800 4,300 4,800 '11/3'11/9'12/3'12/9'13/3'13/9 -60 -50 -40 -30 -20 -10 0 10 20 30 40 50 60 70 80 90 100 (%) 当期利益 Net Income 当期利益伸率 Net Income Growth Rate (百万円/Million Yen)Recurring lncome/Growth Rate
Sales/Growth Rate Net Income/Growth Rate
-1-連結 セグメント別売上高
Consolidated Sales Breakdown by Segments
決算期
Fiscal Year Ended
'11/3
'11/9
'12/3
'12/9
'13/3
'13/9
電
子
材
料
Electronics Related Materials
17,187
8,358
13,273
6,335
13,002
9,008
デ ィ ス プ レ イ 材 料
Opto Electronics Related Materials
10,997
2,503
4,537
2,166
3,503
1,189
電
気
絶
縁
材
料
Electrical Insulators Materials
2,999
1,600
3,227
1,541
3,186
1,569
産 業 用 構 造 材 料
Industrial Structural Materials
3,277
2,668
5,066
3,308
6,052
3,132
関
連
商
品
他
Related Products & Others
2,497
980
1,722
671
1,256
545
合 計
Total
36,957
16,109
27,825
14,021
26,999
15,443
0
2,000
4,000
6,000
8,000
10,000
12,000
14,000
16,000
18,000
20,000
22,000
24,000
26,000
28,000
30,000
32,000
'11/3
'11/9
'12/3
'12/9
'13/3
'13/9
電子材料 Electronics Related Materials
ディスプレイ材料 Opto Electronics Related Materials
電気絶縁材料 Electrical Insulators Materials
産業用構造材料 Industrial Structural Materials
関連商品他 Related Products & Others
連結 資本/資本利益率
Consolidated Shareholders' Equity/Return on Shareholders' Equity
決算期
Fiscal Year Ended
11/3
11/9
12/3
12/9
'13/3
13/9
総資本(百万円)
Total Liabilities and Net Worth(Million Yen)
50,600 49,838 46,666 46,447 48,751 51,904
・
総資本回転率(回)
Turnover Ratio of Total Liabilities and Net Worth0.72
0.57
0.58
・
総資本経常利益率(%)
Operating Profit Ratio of Total Liabilities and Net Worth(%)0.1
-0.9
2.6
株主資本(百万円)
Shareholders' Equity(Million Yen)
36,015 36,385 35,041 35,114 37,359 38,911
・
株主資本比率(%)
Shareholders' Equity to Total Assets(%)
68.3
70.1
71.9
72.3
72.8
70.8
・
株主資本当期利益率(%)
Return on Equity(%)
-5.1
1.6
2.6
(注)総資本回転率=売上高/総資本(期中平均) 総資本経常利益率=経常利益/総資本(期中平均)X100 株主資本比率=株主資本(期末)/総資本/(期末)X100 株主資本当期利益率=当期利益/株主資本(期中平均)X100 財務諸表等の一部改正に伴い、改正後の表示区分に組替えてあります。Note:Turnover Ratio of Total Liabilities and Net Worth =Net Sales/Total Liabilities and Net Worth(Mid-term Average)
Operating Profit Ratio of Total Liabilities and Net Worth = Ordinary Income/Total Liabilities and Net Worth (Mid-term Average)X100 Shareholders' Equity to Total Assets=Shareholders' Equity(Term End)/Total Liabilities and Net Worth(Term End)X100
Return on Equity = Net Income/Shareholders' Equity(Mid-term Average)X100
The listed amounts are rearranged to reflect amended financial classifications pursuants to the amendment of a part of the Regulation concerning Terminology ,Forms and Method of Preparation of Financial Statements ,etc
総資本/総資本回転率
0 5,000 10,000 15,000 20,000 25,000 30,000 35,000 40,000 45,000 50,000 55,000 60,000 65,000 11/3 11/9 12/3 12/9 '13/3 13/9 0.0 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0 2.2 2.4 (回/Turnover)総資本 Total Liabilities and Net Worth 総資本回転率 Turnover Ratio of Total Liabilities and Net Worth
(百万円 Million Yen)
株主資本/株主資本比率
0 4,000 8,000 12,000 16,000 20,000 24,000 28,000 32,000 36,000 40,000 44,000 11/3 11/9 12/3 12/9 '13/3 13/9 0 10 20 30 40 50 60 70 80 90 100 (%) 株主資本 Shareholders' Equity 株主資本比率 Shareholders' Equity to Total Assets (百万円 Million Yen)株主資本当期利益率/
総資本経常利益率
-10 -8 -6 -4 -2 0 2 4 6 8 10 12 14 16 11/3 11/9 12/3 12/9 '13/3 13/9 株主資本当期利益率(ROE) Return on Equity 総資本経常利益率(R0I) Operating Profit Ratio of Total Liabilities and Net WorthShareholders' Equity/
Shareholders' Equity to Total Assets Total Liabilities and Net Worth/
Turnover Ratio of Total Liabilities and Net Worth
Return on Equity/Operating Profit Ratio of Total Liabilities and Net Worth
(%)
-3-連結 一株当り指標
Consolidated Per Share Data
決算期
Fiscal Year Ended
'11/3
'11/9
'12/3
'12/9
'13/3
'13/9
一株当り当期利益(円)
Net Income per Share(Yen)
-53.22
42.16
16.75
6.57
26.69
20.30
一株当り株主資本(円)
Shareholders' Equity per Share(Yen)
987.74
997.84
959.14 960.28 1013.44 1049.66
一株当り当期利益
-100 -80 -60 -40 -20 0 20 40 60 80 100 '11/3 '12/3 '13/3一株当り当期利益 Net Income per Share
Net Income per Share
(円
一株当り株主資本
0 200 400 600 800 1000 1200 1400 '11/3 '11/9 '12/3 '12/9 '13/3 '13/9 一株当り株主資本 Shareholders' Equity per ShareShareholders' Equity per Share
連結 設備投資
Consolidated Capital Expenditure
決算期
Fiscal Year Ended
11/3
11/9
12/3
12/9
13/3
13/9
設備投資額(百万円)
Capital Expenditure(Million Yen)
1,157
665
1,130
356
876
421
減価償却費(百万円)
Depreciation(Million Yen)
2,623
763
1,583
526
1,478
500
棚卸資産回転数(日)
Inventory Turnover Period(Days)
60.2
80.0
75.9
インタレストカバレッジ
Interest Coverage
0.6
13.0
8.3
-6.0
19.3
32.1
(注)棚卸資産回転数(日)=(期中平均在庫/売上高)X365 インタレストカバレッジ=営業キャッシュフロー/利払い
財務諸表等の一部改正に伴い、改正後の表示区分に組替えてあります。 Note: Inventory Turnover Period(Days)=(Average Inventory/Net Sales)X365 Interest Coverage=Cash flow from operation activities/Interest paid
The listed amounts are rearranged to reflect amended financial classifications pursuants to the amendment of a part of the Regulation concerning Terminology ,Forms and Method of Preparation of Financial Statements ,etc
設備投資額
0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 11/3 11/9 12/3 12/9 13/3 13/9 設備投資額 Capital Expenditure (百万円/Million Yen)減価償却費
0 250 500 750 1,000 1,250 1,500 1,750 2,000 2,250 2,500 2,750 3,000 11/3 11/9 12/3 12/9 13/3 13/9 減価償却費 Depreciation (百万円/Million Yen) Depreciation Capital Expenditure-5-連結 貸借対照表
Consolidated Balance Sheet
決算期
Fiscal Year Ended
'11/3
'11/9
'12/3
'12/9
'13/3
'13/9
資産の部 流動資産 Current Assets
26,307 25,901 23,045 22,058 22,744 24,116
Assets 現金及び預金 Cash and deposits6,890
8,465
7,412
5,589
6,671
7,197
受取手形及び売掛金 Notes and accounts receivable
10,111
9,778
8,532 10,107
9,746 10,448
有価証券 Securities
651
803
702
500
600
381
棚卸資産 Inventories
6,360
6,077
5,840
5,362
5,386
5,805
その他 Others
2,429
911
733
665
508
523
貸倒引当金 Allowance for doubtful accounts
-134
-133
-174
-165
-167
-238
固定資産 Fixed Assets
24,293 23,937 23,621 24,389 26,007 27,788
(有形固定資産) (Tangible fixed assets)
11,981 11,642 11,165 11,147 10,963 11,085
建物及び構築物 Buildings and structures
6,369
6,432
6,255
6,085
6,021
5,891
機械装置及び運搬具 Machinery, equipment and delivery equipment
3,373
3,145
2,986
3,021
2,976
2,869
その他 Others
2,239
2,065
1,924
2,041
1,966
2,325
(無形固定資産) (Intangible Fixed Assents)
247
224
197
183
140
126
(投資等) (Investments and other assets)
12,065 12,071 12,259 13,059 14,904 16,577
投資有価証券 Investment Securities
11,434 11,430 11,581 12,359 14,128 15,692
その他 Others
978
1,072
1,057
1,068
1,193
1,307
貸倒引当金 Allowance for doubtful debts
-347
-431
-379
-368
-417
-422
資産合計 Total Assets
50,600 49,838 46,666 46,447 48,751 51,904
負債の部 流動負債 Current Liabilities
10,442 10,031
8,782
9,034
8,694 10,543
Liabilities 支払手形及び買掛金 Notes and accounts payable
5,575
5,201
3,990
4,358
4,563
5,009
短期借入金 Short-term borrowings
868
1,334
1,133
1,149
1,328
2,051
未払法人税等 Accrued income tax and others
455
102
62
85
143
91
賞与引当金 Reserve for Bonuses
541
501
446
401
403
486
その他 Others
3,003
2,893
3,151
3,041
2,257
2,906
固定負債 Fixed Liabilities
4,143
3,422
2,843
2,299
2,698
2,450
長期借入金 Long-term borrowings
1,504
1,365
2,068
1,663
1,681
1,261
退職給付引当金 Reserve for severance payment
31
45
34
34
66
95
連結調整勘定 Consolidated reconciliation account
-
-
-
-
-
- その他 Others
2,608
2,012
741
602
951
1,094
負債合計 Total Liabilities
14,585 13,453 11,625 11,333 11,392 12,993
少数株主持分 Minority interest
0
0
0
0
0
0
資本の部 資本金 Capital
7,117
7,117
7,117
7,117
7,117
7,128
Stockholders'資本剰余金 Capital surplus6,229
6,229
6,229
6,229
6,229
6,240
Equity 利益剰余金 Earned surplus
20,578 21,840 20,849 20,904 21,678 22,126
その他有価証券評価差額金 Other differences from appreciation of securities
2,393
1,430
1,618
1,521
2,453
2,877
為替換算調整勘定 Cumulative conversion adjustment
-546
-441 -1,001
-814
-284
397
自己株式 Treasury Stock
-1
-1
-2
-2
-2
-2
新株予約権 Cost from Issue of New Bonds
245
211
231
159
168
145
その他 Others
-
-
-
-
-
-資本合計 Total Stockholder's Equity
36,015 36,385 35,041 35,114 37,359 38,911
負債、少数株主持分 及び資本合計
Total Liabilities, Minority Interest and
Stockholder's Equity
50,600 49,838 46,666 46,447 48,751 51,904
(注)財務諸表等の一部改正に伴い、改正後の表示区分に組替えてあります。
Note:The listed amounts are rearranged to reflect amended financial classifications pursuants to the amendment of a part of the Regulation concerning Terminology ,Forms and Method of Preparation of Financial Statements ,etc
(注)記載金額は、百万円未満を切り捨てて表示してあります。 Note: Amounts Less than one million yen are omitted
連結 損益計算書
Consolidated Income Statement
決算期
Fiscal Year Ended
'11/3
'11/9
'12/3
'12/9
'13/3
'13/9
売上高 Sales
36,957 16,109 27,825 14,021 26,999 15,443
売上原価 Sales cost
33,202 14,183 25,276 12,463 23,808 13,034
売上総利益 Gross profit on sales
3,755
1,926
2,549
1,558
3,191
2,409
販売費及び一般管理費 Selling and general administration expenses
4,110
2,137
3,864
1,643
3,347
1,833
営業利益 Operating Profit
-355
-211 -1,315
-85
-156
576
営業外収益 Non-operating revenue
1,157
731
1,170
643
1,679
910
受取利息・配当金 Interest and Dividend Income
29
25
51
32
70
43
その他 Others
1,128
706
1,119
611
1,609
867
営業外費用 Non-operating expenses741
514
302
308
290
107
支払利息・割引料 Interest paid109
52
102
43
82
41
その他 Others632
462
200
265
208
66
経常利益 Ordinary Profit61
6
-447
250
1,233
1,379
特別利益 Extraordinary profit1,850
1,623
1,627
124
132
73
特別損失 Extraordinary Losses3,544
14
417
55
104
122
税金等調整前中間(当期)純利益Pretax interim (current) net profit
-1,633
1,615
763
319
1,261
1,330
法人税、住民税及び事業税 Corporate income tax, local residence tax, and enterprise tax
119
89
57
48
170
457
少数株主利益(控除) Profit attributable to minority interest (deduction)
110
51
120
47
158
160
中間(当期)純利益 Interim (current) net profit
-1,862
1,475
586
224
933
713
(注)財務諸表等の一部改正に伴い、改正後の表示区分に組替えてあります。
Note:The listed amounts are rearranged to reflect amended financial classifications pursuants to the amendment of a part of the Regulation concerning Terminology ,Forms and Method of Preparation of Financial Statements ,etc
(注)記載金額は、百万円未満を切り捨てて表示してあります。 Note: Amounts Less than one million yen are omitted
(百万円/Million Yen)
-7-連結 キャッシュ・フロー計算書
Consolidated Cash Flows Statement
決算期
Fiscal Year Ended
'11/9
'12/3
'12/9
'13/3
'13/9
営業活動によるキャッシュ・フロー Cash flow from operation activities
682
830
-256
1,569
1,340
税金等調整前中間(当期)純利益 Pretax interim (current) net profit
1,615
763
328
1,262
1,330
減価償却費 Depreciation
780
1,583
689
1,478
700
連結調整勘定償却額 Depreciation of consolidated reconciliation account
-
-
-
-
- 持分法による投資利益 Investment profit on equity method
-467
-497
-387
-951
-545
投資有価証券売却益 Profit on sale of investment securities
-1,493
-
18
-
-38
新株発行費 Expenses on shares issued
-
-
-
-
- 有形固定資産除却損 Loss on retirement of tangible fixed assets
2
12
4
13
- 投資有価証券評価損 Loss on appreciation of investment securities
17
4
0
32
61
投資有価証券売却損 Loss on sale of investment securities
-
-
-
-
- 為替差損(益) (Profit) or loss on conversion
304
87
107
-163
-69
役員退職慰労引当金の(増)減額 (Increase) or decrease in reserve for bonuses to retiring officers
-
-
-
-
- 退職給与引当金の減少額 Decrease in reserve for severance payment
-
-
-
-
- 退職給付引当金の増加額 Increase in reserve for retirement benefits
13
0
0
0
0
賞与引当金の増加額 Increase in reserve for bonuses
-39
-94
-45
-43
84
貸倒引当金の(増)減額 (Increase) or decrease in provisions for doubtful accounts
89
84
-20
29
70
受取利息及び受取配当金 Interest and dividends received
-48
-95
-59
-131
-78
支払利息 Interest paid
52
102
43
82
41
売上債権の(増)減額 (Increase) or decrease in sales receivables
284
1,387 -1,546
-851
-392
たな卸資産の(増)減額 (Increase) or decrease in inventories
312
449
490
595
-299
仕入債務の(増)減額 (Increase) or decrease in purchase liabilities
-414 -1,549
370
453
337
未払消費税等の(増)減額 (Increase) or decrease in accrued consumption tax, etc.
138
110
13
-3
3
その他資産の(増)減額 (Increase) or decrease in other assets
65
197
81
319
-6
その他負債の(増)減額 (Increase) or decrease in other liabilities
-163
-151
-114
-270
-39
役員賞与の支払額 Bonuses for officers paid
-
-
-
-
- 利息及び配当金の受取額 Interest and dividends received
351
396
346
419
396
利息の支払額 Interest paid
-52
-100
-43
-81
-42
法人税等の支払額 Corporate income tax, etc. paid
-433
-479
-29
-77
-210
その他 Other
-231 -1,379
-502
-543
36
投資活動によるキャッシュ・フロー Cash flow from investment activities
2,362
1,917
-807 -1,539
-907
定期預金の預入による支出 Payments for Received Time Deposits
-359
-531
-73
-149
-348
定期預金の払戻による収入 Revenue from refund of time deposits
1,550
1,814
251
381
21
有形固定資産の取得による支出 Expenditure on acquisition of tangible fixed assets
-766 -1,119
-796 -1,022
-552
有形固定資産の売却による収入 Revenue from sale of tangible fixed assets
438
536
57
50
- 投資有価証券の取得による支出 Expenditure on acquisition of investment securities
-999 -1,888
-999 -1,247 -1,699
投資有価証券の売却による収入 Revenue from sale of investment securities
2,830
2,841
170
256
349
貸付による支出 Expenditure on lending
-1
-6
-
-15
-3
貸付金の回収による収入 Revenue from collection of loans
3
9
10
16
5
その他 Other
-334
261
573
191
1,320
財務活動によるキャッシュ・フロー Cash flow from financing activities
-110
-836
-558
-751
-110
短期借入金による収入 Revenue from short-term borrowings
460
-
3
-
636
短期借入金の返済による支出 Expenditure on repayment of short-term borrowings
-
312
-
95
- 長期借入金による収入 Revenue from long-term borrowings
325
1,925
378
733
543
長期借入金の返済による支出 Expenditure on repayment of long-term borrowings
-483
-926
-752 -1,377 -1,009
株式の発行による収入 Proceeds from stocks issued
-
-
-
-
- 自己株式の取得による支出及び 売却による収入の純額
Net expenditure on acquisition and proceeds
from sale of treasury stock
0
0
0
0
0
配当金の支払額 Dividends paid
-208
-209
-174
-174
-278
その他 Other
-204 -1,938
-13
-28
-2
現金及び現金同等物に係る換算差額 Conversion difference of cash and cash equivalents
-68
15
-35
200
150
現金及び現金同等物の増(減)額 Increase (decrease) in cash and cash equivalents
2,866
1,926 -1,656
-522
473
現金及び現金同等物の期首残高 Cash and cash equivalents at the beginning of year
4,113
4,113
6,039
6,039
5,517
新規連結子会社の現金及び 現金同等物の期首残高
Cash and cash equivalents at the beginning of year of
newly consolidated subsidiaries
-
-
-
-
-連結除外会社の現金及び現金同 等物の中間期末残高
Cash of Removeing Consolidated Subsidiaries and
Cash Equivalents at Mid-Term of Year
-
-
-
-
-連結の範囲の変更に伴う現金及び 現金同等物の増減額
Changes in Cash and Cash Equivalents
by changing the scope of consolidation
-
-
-
-
-現金及び現金同等物の中間期末
(期末)残高 Cash and cash equivalents at the end of interim period(year)
6,979
6,039
4,383
5,517
5,990
(注)記載金額は、百万円未満を切り捨てて表示してあります。