Note: This document has been translated from the Japanese original for reference purposes only. In the event of any
discrepancy between this translated document and the Japanese original, the original shall prevail.

Consolidated Financial Results
for the Nine Months Ended August 31, 2023
(Under Japanese GAAP)

October 6, 2023

Company name:
SALA Corporation
Listing:
Tokyo Stock Exchange / Nagoya Stock Exchange
Securities code:
2734
URL:
https://www.sala.jp/
Representative:
Goro Kamino, President and Representative Director, Group Representative and CEO
Inquiries:
Shinichi Ichikawa, Manager of General Affairs Group, General Affairs Department
Telephone:+81-532-51-1182
Scheduled date to file quarterly securities report:
October 11, 2023
Scheduled date to commence dividend payments:–
Preparation of supplementary material on quarterly financial results: None
Holding of quarterly financial results briefing:
None(Yen amounts are rounded down to millions, unless otherwise noted.)

1. Consolidated financial results for the nine months ended August 31, 2023 (from December 1, 2022
to August 31, 2023)(1) Consolidated operating results (cumulative)
Net sales
Nine months ended
August 31, 2023
August 31, 2022

Operating profit

Millions of yen

4.8
3.3

% Millions of yen(26.7)
(1.8)

5,736
7,666

% Millions of yen(25.2)
3.6

%

4,903
5,350

(8.4)
3.9

For the nine months ended August 31, 2023: ¥5,147 million [(14.8)%]
For the nine months ended August 31, 2022: ¥6,044 million [15.0%]

Basic earnings
per share
Nine months ended
August 31, 2023
August 31, 2022

4,341
5,922

Profit attributable toowners of parent

Ordinary profit% Millions of yen

181,291
173,021

Note: Comprehensive income(Percentages indicate year-on-year changes.)

Diluted earnings
per share
Yen

Yen

76.76
83.94

–
–

(2) Consolidated financial position
Total assets
As ofAugust 31, 2023
November 30, 2022
Reference:

Net assets

Equity-to-asset ratio

Millions of yen

Millions of yen%

184,706
188,41776,74173,35540.8
38.2

EquityAs of August 31, 2023:
As of November 30, 2022:¥75,304 million¥72,012 million

2. Cash dividends
Annual dividends per shareFirst
quarter-end

Secondquarter-end

Thirdquarter-end

Fiscal year-end

Total

Yen

Yen

Yen

Yen

Yen

–

11.00

–

15.00

26.00

–

13.00

–
13.00

26.00

Fiscal year ended
November 30, 2022
Fiscal year ending
November 30, 2023

Fiscal year ending
November 30, 2023
(Forecast)
Note: Revisions to the forecast of cash dividends most recently announced: None

3. Consolidated earnings forecasts for the fiscal year ending November 30, 2023 (from December 1,
2022 to November 30, 2023)
Net sales

Fiscal year ending
November 30, 2023

(Percentages indicate year-on-year changes.)
Basic
Profit attributableearnings per
Ordinary profit
to owners of parent
share

Operating profit

Millions ofyen%Millions ofyen%Millions ofyen%Millions of
yen

%

Yen

250,000

6.5

5,500

(20.2)

6,300(26.8)

5,400

(5.0)

84.64

Note: Revisions to the earnings forecasts most recently announced: None

* Notes(1) Changes in significant subsidiaries during the period (changes in specified subsidiaries resulting in thechange in scope of consolidation): None
(2) Adoption of accounting treatment specific to the preparation of quarterly consolidated financial
statements: None
(3) Changes in accounting policies, changes in accounting estimates, and restatement(i) Changes in accounting policies due to revisions to accounting standards and other regulations: Yes(ii) Changes in accounting policies due to other reasons: None(iii) Changes in accounting estimates: None(iv) Restatement: None
Note: For details, please refer to “(3) Notes to quarterly consolidated financial statements (Changes in accounting
policies)” of “2. Quarterly consolidated financial statements and significant notes thereto” on page 9 of theattachment.

(4) Number of issued shares (common shares)(i) Total number of issued shares at the end of the period (including treasury shares)
As of August 31, 2023

66,041,147 shares

As of November 30, 2022

66,041,147 shares(ii) Number of treasury shares at the end of the period
As of August 31, 2023

2,093,333 shares

As of November 30, 2022

2,239,289 shares(iii) Average number of shares outstanding during the period (cumulative from the beginning of the
fiscal year)
Nine months ended August 31, 2023

63,878,875 shares

Nine months ended August 31, 2022

63,742,298 shares* Quarterly financial results reports are exempt from quarterly review conducted by certified public
accountants or an audit corporation.
* Proper use of earnings forecasts, and other special matters(Caution concerning forward-looking statements)
The forward-looking statements, including earnings forecasts, contained in these materials are based on
information currently available to the Company and on certain assumptions deemed to be reasonable by
the Company. Consequently, any statements herein do not constitute assurances regarding actual resultsby the Company. Actual business and other results may differ significantly due to various unforeseen
factors.

SALA Corporation (2734)○Attachment Index
Index
1. Qualitative information on quarterly consolidated financial results ......................................................... 2(1) Explanation of operating results ......................................................................................................... 2(2) Explanation of financial position........................................................................................................ 4(3) Explanation of consolidated earnings forecasts and other forward-looking statements ..................... 4
2. Quarterly consolidated financial statements and significant notes thereto ............................................... 5(1) Quarterly consolidated balance sheet ................................................................................................. 5(2) Quarterly consolidated statement of income and quarterly consolidated statement of comprehensive
income ................................................................................................................................................ 7
Quarterly consolidated statement of income (cumulative) ................................................................. 7
Quarterly consolidated statement of comprehensive income (cumulative) ........................................ 8(3) Notes to quarterly consolidated financial statements ......................................................................... 9
Uncertainties of entity’s ability to continue as going concern ........................................................... 9
Notes on significant changes in the amount of shareholders’ equity .................................................. 9
Changes in accounting policies .......................................................................................................... 9
Additional information ....................................................................................................................... 9
Segment information ........................................................................................................................ 10
Significant events after reporting period .......................................................................................... 13-1-

SALA Corporation (2734)

1. Qualitative information on quarterly consolidated financial results(1) Explanation of operating results
During the first nine months of the fiscal year ending November 30, 2023, the economic outlook
remained uncertain because of rising prices placing pressure on corporate activities and household
budgets due to the prolonged uncertainty over the situation in Ukraine, depreciation of the yen, etc.
Under these conditions, the SALA Group has established the fifth medium-term management plan withthe fiscal year ending November 30, 2023 as the first fiscal year, and focuses on collaboration and cocreation for further growth, setting the basic policy of “going beyond the framework.” The plan sets
forth five key strategies: “service and business development in the Life Creative Business Unit* andtransformation of the business format,” “enhancing brand value through ‘customer experience’ thatexceeds expectations,” “business creation through ‘co-creation’ with parties inside and outside theGroup,” “improving profitability in existing business fields,” and “transforming into an organizational
culture that attracts people who ‘think and act on their own initiative.’” The Company aims to enhance
SALA’s brand value by solving local community and customer issues. In addition, in order to achieve
the goals of the plan, the Company will proactively invest in new growth areas for promoting carbon
neutrality and will work to fundamentally reform the business structure through digital transformation(DX). During the first nine months of the current fiscal year, SALA ENERGY CO., LTD., which is theEnergy & Solutions business, has decided to use the “Supplementary Budget for FY2022: Subsidies for
Projects to Support the Introduction of Distributed Energy Resources That Will Contribute to Expanded
Use of Renewable Energy (Projects to Support the Introduction of Grid Storage Battery Systems andWater Electrolysis Equipment)” of the Agency for Natural Resources and Energy as investment in new
growth to install grid storage batteries on the premises of that company’s Hamamatsu Supply Center in
Hamamatsu City, marking the first such battery system in Shizuoka Prefecture. This storage battery
facility is scheduled to start operations around spring 2026. SALA HOUSE CO., LTD., which is the
Housing business, commenced sales of housing rated as Life Cycle Carbon Minus (LCCM), an energysaving and environmental standard earmarked to become Japan’s future standard, and its new product,
the “SINKA” series, which has made an early adoption of the Net-zero Energy House (ZEH) standard
in June 2023. SALA CARS JAPAN Co., Ltd., which is the Car Life Support business, began operating
a carbon neutral store that uses electricity and gas with virtually zero CO₂ emissions at all four offices
in Hamamatsu City, through collaboration and co-creation efforts with Energy & Solutions business
SALA ENERGY CO., LTD. and SALA e ENERGY CO., LTD. Furthermore, SALA ENERGY CO.,LTD. proceeded with the restructuring of its core system to transform operations traditionally divided
by gas type (city gas and LP gas) through the use of digital technology and to provide high quality
services tailored to each individual customer. In addition, ASCO Co., Ltd., which is the Animal HealthCare business, integrated its subsidiaries A.M.I. Co., Ltd. and Daiwa Pharmaceutical Co., Ltd. in
December 2022 to streamline business.
As for operating results for the first nine months of the current fiscal year, net sales increased by 4.8%
year on year to ¥181,291 million due to a significant increase in revenue in the Energy & Solutions
business. As for profit, operating profit decreased by 26.7% year on year to ¥4,341 million due todecreases in profit mainly in the Energy & Solutions business and the Housing business. As gain on
valuation of derivatives on forward exchange contracts under non-operating income declined, ordinary
profit decreased by 25.2% year on year to ¥5,736 million. Profit attributable to owners of parent
decreased by 8.4% year on year to ¥4,903 million due to the recording of gain on revision of retirement
benefit plan recorded as extraordinary income, accompanying revision of the personnel system, whichprimarily involved the extension of the retirement age and revision of the retirement benefit plans
implemented on April 1, 2023.
* “Life Creative Business Unit” refers to business areas for daily living other than the energy business.
Operating results of each segment are as follows.

-2-

SALA Corporation (2734)

Energy & Solutions businessNet sales¥99,591 million (up 14.9% year on year)

Operating profit ¥3,021 million (down 23.2% year on year)
Net sales increased due to the upward adjustment of the selling price of city gas based on a system
to adjust raw material costs. On the other hand, as for profit, operating profit decreased as sales
volume of city gas, mainly for home use, decreased due to higher temperatures compared to thesame period of the previous fiscal year in addition to the impact of high energy and raw material
prices.
Engineering & Maintenance businessNet sales¥22,084 million (down 0.2% year on year)

Operating profit ¥1,995 million (up 19.1% year on year)
Net sales decreased as completed projects decreased in the civil engineering department, theconstruction department and the maintenance department. On the other hand, as for profit,
operating profit increased due to the increased gross profit by efforts of each department to reduce
cost of sales by thorough process management.
Housing businessNet sales¥22,656 million (down 17.3% year on year)

Operating loss
fiscal year)¥498 million (operating profit of ¥274 million for the same period of the previous

In the housing sales department, the number of houses sold decreased due to fewer orders carriedover for custom-built houses from the previous period, as well as due to a decline in the number oforders for lot houses. In the housing components and materials processing and sales department,
orders decreased due to the impact of a decline in the number of housing starts for existing business
partners, despite efforts to cultivate new customers. As a result, net sales decreased, and operating
loss was recorded.
Car Life Support businessNet sales¥13,392 million (up 11.2% year on year)

Operating loss
fiscal year)¥187 million (operating profit of ¥23 million for the same period of the previous

For Volkswagen, the numbers of new cars sold and used cars sold both increased. For Audi, theimpact from the decline in vehicle production has eased year on year, and numbers of new cars soldincreased. As a result, net sales increased. As for profit, operating loss was recorded due to anincrease in selling, general and administrative expenses, such as advertising expenses.
Animal Health Care businessNet sales¥19,026 million (down 3.5% year on year)

Operating profit ¥265 million (down 54.2% year on year)
In the livestock farming department, orders for veterinary medical products, etc. received decreased
due to the impact of high feed prices, outbreak of avian influenza, etc. In the pet-related
department, sales of seasonal products, such as flea and mite treatments, were down year on year.
Consequently, net sales and operating profit both decreased.

-3-

SALA Corporation (2734)

Properties businessNet sales¥3,191 million (down 8.7% year on year)

Operating loss
fiscal year)¥22 million (operating loss of ¥251 million for the same period of the previous

In the real estate properties department, net sales decreased due to a decline in sales ofcondominium apartment buildings and other large properties. On the other hand, in the hospitality
department, the number of guests for hotel overnight stays, banquets, bridal services, etc. increased
due to the easing of restrictions associated with COVID-19. As a result, while overall segment sales
declined, operating loss narrowed.
(2) Explanation of financial position
AssetsAssets amounted to ¥184,706 million, down ¥3,710 million from November 30, 2022. This was mainly
due to decreases in “notes and accounts receivable - trade, and contract assets” by ¥4,950 million and“property, plant and equipment” by ¥3,110 million, despite increases in “merchandise and finishedgoods” by ¥2,930 million and “retirement benefit asset” by ¥1,309 million.
Liabilities
Liabilities were ¥107,965 million, down ¥7,096 million from November 30, 2022. This was mainly due
to decreases in “notes and accounts payable - trade” by ¥3,853 million, “other” under current liabilitiesby ¥2,841 million, “long-term borrowings (including current portion)” by ¥1,517 million, and “income
taxes payable” by ¥1,417 million, despite an increase in “short-term borrowings” by ¥3,388 million.
Net assets
Net assets were ¥76,741 million, up ¥3,386 million from November 30, 2022. This was mainly due toan increase in “retained earnings” of ¥3,054 million (increased by ¥4,903 million due to recording of
profit attributable to owners of parent and decreased by ¥1,848 million due to payment of dividends).
(3) Explanation of consolidated earnings forecasts and other forward-looking statements
There is no change to the consolidated earnings forecasts for the full-year earnings forecasts announced
on July 7, 2023.

-4-

SALA Corporation (2734)

2. Quarterly consolidated financial statements and significant notes thereto(1) Quarterly consolidated balance sheet(Millions of yen)
As of November 30, 2022
AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade, and contract
assetsElectronically recorded monetary claims - operating
Merchandise and finished goods
Work in process
Raw materials and supplies
Other
Allowance for doubtful accounts
Total current assets
Non-current assets
Property, plant and equipment
Buildings and structures, net
Machinery, equipment and vehicles, net
Gas pipe, net
LandConstruction in progress
Other, net
Total property, plant and equipment
Intangible assets
Goodwill
Other
Total intangible assets
Investments and other assets
Investment securities
Long-term loans receivable
Retirement benefit asset
Deferred tax assets
Other
Allowance for doubtful accounts
Total investments and other assets
Total non-current assets
Total assets-5-

As of August 31, 2023

24,191

22,36933,07728,1272,010
12,520
7,656
267
4,886
(206)
84,404

1,912
15,451
8,059
464
6,143
(167)
82,361

20,205
7,737
16,34733,287
1,572
1,348
80,49819,432
7,431
15,27832,445
1,452
1,346
77,388

274
1,731
2,006

290
2,321
2,611

7,913
3,204
–
4,492
6,358
(460)
21,507104,012
188,417

8,594
2,615
1,309
3,491
6,822
(488)
22,345102,345
184,706

SALA Corporation (2734)(Millions of yen)
As of November 30, 2022
Liabilities
Current liabilities
Notes and accounts payable - trade
Electronically recorded obligations - operating
Short-term borrowings
Current portion of long-term borrowings
Income taxes payable
Provision for bonuses
Provision for bonuses for directors (and otherofficers)
Provision for warranties for completed construction
Provision for loss on construction contracts
Provision for point card certificates
Other
Total current liabilities
Non-current liabilities
Long-term borrowings
Deferred tax liabilities
Provision for retirement benefits for directors (andother officers)
Provision for share-based compensation
Provision for repairs
Retirement benefit liability
Other
Total non-current liabilities
Total liabilities
Net assets
Shareholders’ equity
Share capital
Capital surplus
Retained earnings
Treasury shares
Total shareholders’ equity
Accumulated other comprehensive income
Valuation difference on available-for-sale securities
Deferred gains or losses on hedges
Remeasurements of defined benefit plans
Total accumulated other comprehensive income
Non-controlling interests
Total net assets
Total liabilities and net assets-6-

As of August 31, 2023

27,827
4,592
5,944
7,411
1,695
2,621

23,974
4,426
9,333
7,382
277
2,805

11

6

56
82
233
11,60962,085

49
65
229
8,767
57,31738,862423

37,375
734

190

164

470
104
9,535
3,389
52,976
115,062

470
120
8,530
3,253
50,648
107,965

8,025
25,281
38,076(1,480)69,902

8,025
25,29941,130(1,383)73,072

518
587
1,003
2,109
1,342
73,355
188,417

849
503
879
2,232
1,436
76,741
184,706

SALA Corporation (2734)(2) Quarterly consolidated statement of income and quarterly consolidated statement ofcomprehensive income
Quarterly consolidated statement of income (cumulative)
Nine months ended
August 31, 2022
Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating profit
Non-operating income
Interest income
Dividend income
Gain on valuation of derivatives
Share of profit of entities accounted for using equity
methodOther
Total non-operating income
Non-operating expenses
Interest expenses
Other
Total non-operating expenses
Ordinary profit
Extraordinary income
Gain on sale of non-current assets
Gain on sale of investment securities
Reversal of provision for loss on guarantees
Gain on sale of businesses
Gain on revision of retirement benefit plan
Total extraordinary income
Extraordinary losses
Loss on sale and retirement of non-current assets
Loss on sale of investment securities
Impairment losses
Other
Total extraordinary losses
Profit before income taxes
Income taxes - current
Income taxes - deferred
Total income taxes
ProfitProfit attributable to non-controlling interests
Profit attributable to owners of parent-7-(Millions of yen)

Nine months ended
August 31, 2023

173,021
129,395
43,62537,702
5,922

181,291
139,170
42,121
37,779
4,341

55
84
1,102

43
93
764

237

285

491
1,971

409
1,596

104
123
227
7,666

112
88
201
5,736

48
33
22
74
–
178

43
60
–
–
2,388
2,492

53
1
17
0
72
7,772
1,937
362
2,299
5,472
122
5,350

92
33
800
–
926
7,301
1,022
1,254
2,276
5,025
121
4,903

SALA Corporation (2734)

Quarterly consolidated statement of comprehensive income (cumulative)
Nine months ended
August 31, 2022
ProfitOther comprehensive income
Valuation difference on available-for-sale securities
Deferred gains or losses on hedges
Remeasurements of defined benefit plans, net of tax
Total other comprehensive income
Comprehensive income
Comprehensive income attributable toComprehensive income attributable to owners of parent
Comprehensive income attributable to non-controllinginterests-8-(Millions of yen)
Nine months ended
August 31, 2023

5,472

5,025

249
350
(27)
572
6,044

332
(84)
(124)
122
5,147

5,921

5,026

123

121

SALA Corporation (2734)(3) Notes to quarterly consolidated financial statements
Uncertainties of entity’s ability to continue as going concern
Not applicable.
Notes on significant changes in the amount of shareholders’ equity
Not applicable.
Changes in accounting policies
Application of Implementation Guidance on Accounting Standard for Fair Value Measurement
The Company has applied the “Implementation Guidance on Accounting Standard for Fair Value
Measurement” (ASBJ Guidance No. 31, June 17, 2021) from the beginning of the first quarter of thecurrent fiscal year, and it has applied the new accounting policy provided for by the Implementation
Guidance on Accounting Standard for Fair Value Measurement in accordance with the transitional
measures provided for in paragraph 27-2 of the Implementation Guidance on Accounting Standard for
Fair Value Measurement. There is no impact on the quarterly consolidated financial statements.
Additional information
Impact of the spread of COVID-19
There has been no material change in the assumptions regarding the impact of the spread of COVID-19
described in Impairment loss on non-current assets in Significant accounting estimates in the annual
securities report for the previous fiscal year.
Practical Solution on the Accounting and Disclosure Under the Group Tax Sharing System
The Company and some consolidated subsidiaries transitioned from consolidated taxation system togroup tax sharing system from the first quarter of the current fiscal year. In accordance with this, theaccounting treatment and disclosure of corporate and local income taxes and tax-effect accounting are
based on “Accounting Treatment and Disclosure when Applying the Group Tax Sharing System”(ASBJ Practical Solution No. 42, August 12, 2021, hereinafter Practical Solution No. 42). In
accordance with Paragraph 32 (1) of Practical Solution No. 42, the Company has assumed that there is
no impact from the change in accounting policy resulting from the application of Practical Solution No.
42.
(Revision of the retirement benefit plan)
The Company and some consolidated subsidiaries revised their retirement benefit plans effective April
1, 2023. For the accounting treatment associated with this revision, the Company has applied“Accounting for Transfer between Retirement Benefit Plans” (ASBJ Guidance No. 1, December 16,2016) and “Practical Solution on Accounting for Transfer between Retirement Benefit Plans” (ASBJ
PITF No. 2, February 7, 2007).
As a result, the Company recorded ¥2,388 million as gain on revision of retirement benefit plan under
extraordinary income for the first nine months of the current fiscal year.

-9-SALA Corporation (2734)

Segment information
I For the nine months ended August 31, 2022
1. Disclosure of sales and profit (loss) for each reportable segment and disaggregation ofrevenue(Millions of yen)
Reportable segments

Net sales
City gas
LP gasElectric power
Civil engineering work,
construction work, equipment
work
Housing, construction materials
Automotive sales andmaintenance
Veterinary medical products
Lease, sale and purchase, andbrokerage of real estate, hotel
Other
Revenue from contracts withcustomers
Other revenue (Note 4)
Revenues from externalcustomers
Intersegment sales or transfers

Energy &SolutionsbusinessEngineering &Maintenancebusiness

Car Life
Supportbusiness

33,916
21,975
10,637

–
–
–

–
–
–

–
–
–

–
–
–

–

22,126

–

–

–

–

–

27,390

–

–

–

–

–

12,042

–

–

–

–

–

19,723

–

–

–

–

–

20,132––––

86,661

22,12627,39012,042

19,723

–

–

–

–

–

86,661

22,12627,39012,042

19,723

Housingbusiness

Animal HealthCare business

1,697

3,609

5

8

0

Total

88,35925,73527,395

12,051

19,724

Segment profit (loss)

3,933

1,675

274

23

580

- 10 -

SALA Corporation (2734)
Reportable segments

Net sales
City gas
LP gasElectric power
Civil engineering work,
construction work, equipment
work
Housing, construction materials
Automotive sales andmaintenance
Veterinary medical products
Lease, sale and purchase, andbrokerage of real estate, hotel
Other
Revenue from contracts withcustomers
Other revenue (Note 4)
Revenues from externalcustomers
Intersegment sales or transfers

Properties
business

Total

Other
(Note 1)

Total

Adjustment(Note 2)

Consolidated(Note 3)–––33,916
21,975
10,637–––33,916
21,975
10,637–––33,916
21,975
10,637–

22,126–22,126–22,126–27,390–27,390–27,390–12,042–

12,042–

12,042–

19,723–

19,723–

19,723

3,495

3,495

–

3,495

–

3,495

–

20,132

1,309

21,441

103

21,544

3,495

171,440

1,309

172,749

103

172,852

–

–

168

168

–

168

3,495

171,440

1,477

172,918103

173,021

374

5,696

1,372

7,069

(7,069)

–

Total

3,870

177,136

2,850

179,987(6,966)173,021

Segment profit (loss)

(251)

6,236

26

6,263

(340)

5,922

(Notes) 1. The “other” category represents operating segments that are not included in reportable segments, and includes
manufacturing auto parts, installment sale and lease.
2. Adjustment to segment profit (loss) of ¥(340) million includes intersegment eliminations of ¥907 million andcorporate expenses of ¥(1,248) million. Corporate expenses are mainly general and administrative expenses,
which are not attributable to the reportable segments.
3. Segment profit (loss) was adjusted with operating profit in the quarterly consolidated statement of income.
4. “Other revenue” includes revenue on lease, etc.

2. Disclosure of impairment losses on non-current assets or goodwill for each reportablesegment(Significant impairment losses on non-current assets)
Impairment losses on assets for business use were recorded in the Energy & Solutions
business. The recorded amount of such impairment losses was ¥17 million in the first ninemonths of the previous fiscal year.

- 11 -

SALA Corporation (2734)

II For the nine months ended August 31, 2023
1. Disclosure of sales and profit (loss) for each reportable segment and disaggregation ofrevenue(Millions of yen)
Reportable segments

Net sales
City gas
LP gasElectric power
Civil engineering work,
construction work, equipment
work
Housing, construction materials
Automotive sales andmaintenance
Veterinary medical products
Lease, sale and purchase, andbrokerage of real estate, hotel
Other
Revenue from contracts withcustomers
Other revenue (Note 4)
Revenues from externalcustomers
Intersegment sales or transfers

Energy &SolutionsbusinessEngineering &Maintenancebusiness

Car Life
Supportbusiness

42,341
21,86012,639

–
–
–

–
–
–

–
–
–

–
–
–

–

22,084

–

–

–

–

–

22,656

–

–

–

–

–

13,392

–

–

–

–

–

19,026

–

–

–

–

–

22,749––––99,591

22,08422,656

13,392

19,026

–

–

–

–

–

99,591

22,08422,656

13,392

19,026

Housingbusiness

Animal HealthCare business

1,701

4,276

12

6

0

Total

101,292

26,361

22,66813,39819,026

Segment profit (loss)

3,021

1,995

(498)

(187)

265

- 12 -

SALA Corporation (2734)
Reportable segments

Net sales
City gas
LP gasElectric power
Civil engineering work,
construction work, equipment
work
Housing, construction materials
Automotive sales andmaintenance
Veterinary medical products
Lease, sale and purchase, andbrokerage of real estate, hotel
Other
Revenue from contracts withcustomers
Other revenue (Note 4)
Revenues from externalcustomers
Intersegment sales or transfers

Properties
business

Total

Other
(Note 1)

Total

Adjustment(Note 2)

Consolidated(Note 3)–––42,341
21,86012,639–––42,341
21,86012,639–––42,341
21,86012,639–22,084–22,084–22,084–22,656–22,656–22,656–

13,392–

13,392–

13,392–

19,026–

19,026–

19,026

3,191

3,191

–

3,191

–

3,191

–

22,7491,044

23,793

118

23,911

3,191

179,941

1,044

180,985

118

181,104

–

–

187

187

–

187

3,191

179,941

1,231

181,173118

181,291

377

6,375

1,378

7,753

(7,753)

–

Total

3,569

186,316

2,610

188,927(7,635)

181,291

Segment profit (loss)

(22)

4,574

93

4,668

(326)

4,341

(Notes) 1. The “other” category represents operating segments that are not included in reportable segments, and includes
manufacturing auto parts, installment sale and lease.
2. Adjustment to segment profit (loss) of ¥(326) million includes intersegment eliminations of ¥780 million andcorporate expenses of ¥(1,106) million. Corporate expenses are mainly general and administrative expenses,
which are not attributable to the reportable segments.
3. Segment profit (loss) was adjusted with operating profit in the quarterly consolidated statement of income.
4. “Other revenue” includes revenue on lease, etc.

2. Disclosure of impairment losses on non-current assets or goodwill for each reportablesegment(Significant impairment losses on non-current assets)
Impairment losses on idle assets were recorded in the Energy & Solutions business. The
recorded amount of such impairment losses was ¥180 million in the first nine months of thecurrent fiscal year.
Impairment losses on idle assets were recorded in the Car Life Support business. The
recorded amount of such impairment losses was ¥68 million in the first nine months of thecurrent fiscal year.
Impairment losses on assets for business use were recorded in the Properties business. The
recorded amount of such impairment losses was ¥551 million in the first nine months of thecurrent fiscal year.
Significant events after reporting period
Not applicable.

- 13 -