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Currently, the management power of Japanese SMEs (small-and-medium-sized enterprises) is remarkably declined. As a solution, financial institutes should deepen relationship banking with SMEs. The purpose of this paper is to develop a visualization technique of financial conditions for deepening of relationship banking. The authors of this paper have found that “net worth” and “receivable turnover period” relate to bankruptcy risk of SMEs. And, the authors have proposed to assess actual equity capital (or negative net worth) c as follows: c = x1 − x̂2 − x̂3 where x1 is net worth, x̂2 is surplus trade receivables, and x̂3 is surplus inventory. These surplus assets are differences between an amount reported on balance sheet and a national average. In this paper, financial conditions have been visualized by a two-dimensional chart based on c and operating cash flow. This chart is useful to facilitate communication between financial institute and SME.

A New Visualization Technique of Financial Conditions for Small-and-Medium-sized Enterprises