Financial Results for the Third Quarter Ended July 31, 2012
[Japan GAAP] (Consolidated)
Date:

September 5, 2012

Company Name and Code:

Tomoe Engineering Co., Ltd. and Subsidiaries - 6309
(Website: http://www.tomo-e.co.jp/index_e.html)

Stock Exchange Listing:

1st Section, Tokyo Stock Exchange

Head Office:2-2, Osaki 1-chome, Shinagawa-ku, Tokyo, Japan

President:

Noboru Shiono

Investor Relations Contacts:

Natsuhiko Maeda, Director, Accounting and Management Planning Tel: (03) 5435-6512

Date to report Consolidated Quarterly Financial Statement: September 12, 2012
Date for Dividend Payment:

Not applicable to financial quarters.

Preparation of Supplementary Explanatory Materials for Quarterly Operating Results: None
Briefing Session for Quarterly Operating Results: None
* Any fractional sums less than one million (or one thousand) yen are disregarded.
1. Consolidated Financial Data for the Third Quarter Ended July 31, 2012
(1) Results of Operation (Consolidated)

Quarter Ended July 31, 2012
Quarter Ended July 31, 2011

(Percent: Change from the same quarter of the previous year)
Net Sales
Operating Income
Ordinary Income
Millions ofMillions ofMillions of
Yen
Percent
Yen
Percent
Yen
Percent
30,670(5.2)
1,616(24.6)
1,737(23.4)
32,342
12.1
2,144
20.6
2,267
24.3
Net Income

Quarter Ended July 31, 2012
Quarter Ended July 31, 2011

Millions of
Yen
1,113
1,327

Percent(16.1)
22.0

Net Income per Share

Fully Diluted Quarterly
Net Income per ShareYen
111.58133.04

Yen-(Note) Comprehensive income
Third Quarter ended July 31, 2012: 1,124 million yen (-17.1%) Third Quarter ended July 31, 2011: 1,357 million yen (-%)
(2) Financial Condition (Consolidated)

Quarter Ended July 31, 2012
Year Ended October 31, 2011

Total Assets (A)(Millions of Yen)
32,94832,702

Net Assets (B)(Millions of Yen)
22,087
21,329Net Assets Ratio(B) / (A) (Percent)
66.3
64.5

(Reference) Net assets
Third Quarter ended July 31, 2012: 21,840 million yen

Year Ended October 31, 2011: 21,090 million yen

2. Dividend Status(Record Date)
Year Ended October 31, 2011
Year Ending October 31, 2012
Year Ending October 31, 2012 (Prospect)First
Quarter-Interim
Term
0.00
0.00

Annual Dividend (Yen)Third
End ofQuarter
Fiscal Year
40.00
40.00

(Note) Revisions since the most recently released dividend projection: None

Annual40.00
40.00

3. Forecast for Earnings for the Year Ending October 31, 2012 (Consolidated)(Percent: Change from the previous year for the full business year)
Net Sales
Operating Income
Ordinary Income(Millions of Yen) (Percent) (Millions of Yen) (Percent) (Millions of Yen) (Percent)
Full Business Year42,900
1.2
2,500
3.3
2,590
(0.2)
Net Income
Net Income per Share(Millions of Yen) (Percent)
Yen
Full Business Year
1,630
(44.1)
163.35(Note) Revisions since the most recently released dividend projection: None
[Precaution Statement](1) Significant changes in subsidiaries during this quarter (Changes in specific subsidiaries in conjunction with a change
in the scope of consolidation): None
Number of new subsidiaries: __(Company names):

Number of eliminated subsidiaries: __(Company names):(2) Adoption of simplified accounting method and the specific accounting method: None
(3) Changes of the principles, procedures, and representation of the accounting policies
1) Change due to revision of accounting standard: None
2) Other changes than the above 1): None
3) Change in accounting estimates: None
4) Retrospective restatements: None
(4) Number of outstanding shares (Ordinary shares)
1) Number of outstanding shares as of quarter-end and year-end (including treasury stocks)
At July 31, 2012: 10,533,200 shares

At October 31, 2011: 10,533,200 shares

2) Number of treasury stocks as of quarter-end and year-end
At July 31, 2012: 554,547 shares

At October 31, 2011: 554,501 shares

3) Number of average shares (accumulated quarterly total)
At July 31, 2012: 9,978,673 shares

At July 31, 2011: 9,978,734 shares*Disclosure concerning status of implementation of quarterly review procedure
This quarterly earnings report is exempt from the quarterly review procedure based on the Financial Instruments andExchange Act. At the time of disclosure of this quarterly earnings report, the Company has not completed a quarterly
review procedure based on the Financial Instruments and Exchange Act.
*Explanations for appropriate use of the earnings forecast and other special instructions
The forward-looking statements such as a forecast of our financial results described herein are based on theinformation currently available to us and certain assumptions that we believe are reasonable. Actual results could differ
materially due to various factors. Please refer to the Financial Results for the Quarter (Attachments) on Page 4, “1.
Qualitative Information on Quarterly Consolidated Operating Results (3) Qualitative Information on Consolidated
Earnings Forecast” for the operating results forecast and matters to note when using forward-looking statements.

Table of Contents (Attachments)
1. Qualitative Information on Quarterly Consolidated Operating Results...................................................................2(1) Qualitative Information on Consolidated Operating Results.......................................................................2(2) Qualitative Information on Consolidated Financial Position....................................................................... 3(3) Qualitative Information on Consolidated Earnings Forecast....................................................................... 4
2. Matters Concerning Summary Information (Other)................................................................................................. 4(1) Changes to material subsidiaries during the quarterly consolidated period under review......................... 4(2) Application of special accounting method in the preparation of quarterly consolidated financial
statements........................................................................................................................................................ 4(3) Changes in accounting principles, changes in accounting estimates and retrospective restatements... 4(4) Supplemental information............................................................................................................................. 4
3. Consolidated Financial Statement......................................................................................................................... 5(1) Consolidated Quarterly Balance Sheet. ..................................................................................................... 5(2) Consolidated Quarterly Statements of Income & Consolidated Quarterly Statements of Comprehensive
Income.............................................................................................................................................................. 7(3) Consolidated Quarterly Statements of Cash Flows. .................................................................................. 9(4) Note on Going Concern Assumption..........................................................................................................11(5) Segment Information, etc. .............................................................................................................................11(6) Notes for Significant Changes in Shareholder’s Equity............................................................................... 11
4. Overseas Net Sales (Supplemental Information)...................................................................................................121

1. Qualitative Information on Quarterly Consolidated Operating Results(1) Qualitative Information on Consolidated Operating Results[General operating results]
During consolidated cumulative third quarter under review, Japan’s economy entered circumstances ofsustained activity leading toward a general economic recovery. Although the trend in production levels remained
flat as a result of sluggish exports, the pickup trend was driven by the gradual expansion of restoration demandfollowing the Great East Japan Earthquake, and even consumer spending, although still restrained, took plodding
steps in the direction of a more positive outlook.
Given such circumstances, this cumulative quarterly period consolidated net sales for the Tomoe EngineeringGroup dipped 5.2% from the same period one year earlier to 30,670 million yen. This reflected a decline in salesof equipment, components and works for domestic public sector demand and lower sales of equipment andsystems for China in the Machinery & Equipment Business, as well as decreased sales volume in the domestic
electronics materials and industrial materials sectors in the Chemical Products Business. In terms of earnings forthe period, the Group's consolidated operating income was 1,616 million yen, 24.6% down from the same period
one year earlier, as the declines in sales in the Machinery & Equipment Business became a factor pushing down
earnings, and the Group reported a loss in the Chemical Products Business for the resin plastic compounding
business in Shenzhen, China.

Ordinary income reflected a reactionary drop from a gain on valuation ofderivatives in the prior year related to the Chemical Products Business and yet an increase in foreign exchange
gains, falling to 1,737 million yen, 23.4% down from the same period last year. Furthermore, because theeffective tax rates for the corporation tax and other taxes were reduced by the tax reforms enacted in December
2011, the adjustment for corporate and other taxes was lowered by 102 million yen as the result of a revaluation ofdeferred tax assets and liabilities, and this was a factor lifting third quarter year-to-date consolidated net income by
the same amount. As a result of all of the above factors, net income for the third period was 1,113 million yen,
16.1% down from the same period of the prior year.
[Operating results by segment](Machinery & Equipment Business)
In the Machinery & Equipment Business, consolidated net sales for the third period were 8,431 million yen,
16.0% down from the same period last year. Sales of centrifuge equipment for oil well drilling in North America
and overseas sales of components were higher, but sales of equipment and works for domestic public sector
demand and sales of equipment and systems for China were both off sharply. Among such factors pushing net
sales lower, the impact of the slump in devices and systems sales to meet domestic public sector demand wassignificant, with the bulk of the drop being a reactionary decline from the sale in the same period one year ago ofdevices and systems for a large-scale sewage treatment facility reconstruction project. Moreover, the principal
cause of the decrease in sales to China were the continuing slump in sales of centrifuge equipment for vinyl
chloride plants and of abrasive grain slurry recycling equipment for use in manufacturing photovoltaic cells. As aresult of decrease in overall sales, the gross profit margin dipped and consolidated operating income for thisbusiness was 680 million yen 38.8% down from the same period of the previous fiscal year, although the drop in
domestic public sector demand was offset by the improvement in overseas consumption.

2

(Chemical Products Business)
In the Chemical Products Business, consolidated net sales were 22,239 million yen, 0.3% down year-on-year.
While the high performance resins and molding machines sales business in Hong Kong showed growth, domestic
sales of resin raw materials and additives for use in construction materials and glass slipped. The domestic
electronics materials sector, which languished until the second quarter in particular, became a factor that mitigated thebreadth of the sales decline, as consumables for use in semiconductor manufacturing and related equipment began to
grow. Despite the effect of higher revenue and earnings in the electronics materials sector and improved gross profit
margins in the fine chemicals and other sectors, however, domestic selling expenses as a whole rose and thecompounding business in Shenzhen, China, particularly for commodity plastics resulted in below-cost, and from anearnings perspective, operating income totaled 936 million yen, 9.3% down from the corresponding period of theprevious year.
(2) Qualitative Information on Consolidated Financial Position:[Assets, Liabilities, and Net Assets]
Total assets at the end of the third quarter consolidated period under review were 32,948 million yen, 245 million
yen or 0.8% up from the balance of the end at the previous consolidated fiscal year on October 31, 2011. Although
fixed assets declined slightly, reflecting write-downs of investment securities because of lower stock prices, current
assets were higher, mainly because of an increase in raw materials inventory related to the Machinery & Equipment
Business.
On the other hand, total liabilities were 10,861 million yen, down 511 million yen or 4.5% compared with the end of
the previous consolidated fiscal year. Current liabilities were reduced by substantial decreases in the provision forbonuses and income taxes payable, among other items, while noncurrent liabilities also decreased, mainly because ofa reduction of deferred tax liabilities that originated in amendment of the corporate tax system.
Moreover, net assets after dividend payments of 399 million yen totaled 22,087 million yen, up 757 million yen
or 3.6% from the end of the previous consolidated fiscal year. This reflected the third period net income of 1,113
million yen, as well as slightly higher earnings for other items such as year-to-date other comprehensive income.
As indicated above net assets increased, in contrast to liabilities which fell, the equity ratio at the end of theconsolidated third quarter under review rose by 1.8 points compared with the end of the previous consolidated
fiscal year to 66.3%.
[Cash Flow Status]
Cash and cash equivalents as of the end of the consolidated third quarter under review decreased by 3,468 million
yen to 3,828 million yen from the end of the previous consolidated fiscal year. The status of each consolidated cash
flow and their factors during the third quarter are as follows:(Net Cash Provided by (Used in) Operating Activities)
Net cash provided by operating activities was 613 million yen. Inventories increased by 334 million yen, andincome taxes paid and the provision for bonuses decreased by 1,088 million yen and 402 million yen respectively.
Income before income taxes and minority interests was 1,755 million yen, while notes and accounts payable-trade
increased by 426 million yen.

3

(Net Cash Provided by (Used in) Investing Activities)
Net cash used in investing activities was 3,947 million yen. This mainly reflected net purchases of time
deposits of 3,600 million yen, and purchases of property, plant and equipment and intangible fixed assets of 362
million yen.
(Net Cash Provided by (Used in) Financing Activities)
Net cash used in financing activities was 164 million yen despite a net increase by 207 million yen in long-termand short-term loans payable, as 399 million yen was used for cash dividends paid.

(3) Qualitative Information on Consolidated Earnings Forecast:
There are no revisions to the full-year earnings forecast for the fiscal year ending in October 2012 that wasannounced in the “Notice Concerning Revision of Projected Operating Results” (in Japanese only) released on May
29, 2012.
2. Matters Concerning Summary Information (Other)(1) Changes to material subsidiaries during the quarterly consolidated period under review: None
(2) Application of special accounting method in the preparation of quarterly consolidated financial statements: None.
(3) Changes in accounting principles, changes in accounting estimates and retrospective restatements: None
(4) Supplemental information(Application of the Accounting Standard for Accounting Changes and Error Corrections)
Beginning with accounting changes and corrections of past reporting errors that are made after the beginning of thefirst quarter of the current consolidated fiscal year, the Company has adopted the Accounting Standard for Accounting
Changes and Error Corrections (Accounting Standards Board of Japan Statement No. 24) and the Guidance on
Accounting Standard for Accounting Changes and Error Corrections (Accounting Standards Board of Japan Guidance
No. 24).

4

3. Consolidated Financial Statement(1) Consolidated Quarterly Balance Sheets (Third Quarter)(Thousands of Yen)

End of Previous YearEnd of Third Quarter(October. 31, 2011)(July 31, 2012)

AssetsCurrent Assets

Cash and Deposits

7,296,554

7,428,404

Notes and Accounts Receivable-Trade12,478,424

12,505,991

Merchandise and Finished Goods

3,506,696

3,114,233

Work in Process

1,029,443

1,124,626

Raw Materials and Supplies

630,324

1,305,089

Deferred Tax Assets

634,782

402,350

Others236,706

184,795(21,322)
25,791,609(10,635)
26,054,856

2,328,168

2,337,226

Accumulated Depreciation(1,344,589)(1,398,120)

Buildings and Structures, Net

983,579

939,105

Machinery, Equipment and Vehicles

3,395,764

3,606,923(2,662,256)(2,799,788)

733,508

807,134

Land

922,024

922,024

Lease Assets

71,70240,902

Accumulated Depreciation(52,851)(32,665)

Lease Assets, Net

18,8508,237

Construction in progress

2,545,240

2,524,837

990,168

1,014,022(924,338)(953,332)

65,83060,6895,269,032

5,262,029

65,585

135,746

Investment Securities

665,846625,249

Guarantee Deposits

364,657

356,332

Deferred Tax Assets

33,14329,515

Others591,086

532,480

Allowance for Doubtful Accounts(78,405)(47,870)

Total Investments and Other Assets

1,576,328

1,495,708

Total Noncurrent Assets

6,910,947

6,893,483

Total Assets

32,702,557

32,948,339

Allowance for Doubtful Accounts
Total Current Assets
Noncurrent Assets
Property, Plant and Equipment
Buildings and Structures

Accumulated Depreciation
Machinery, Equipment and Vehicles, Net

Others
Accumulated Depreciation
Others, Net
Total Property, Plant and Equipment
Intangible Assets
Investments and Other Assets5

(Thousands of Yen)
End of Previous YearEnd of Third Quarter(October. 31, 2011)(July 31, 2012)

Liabilities and Net Assets
Liabilities
Current Liabilities

Notes and Accounts Payable-Trade

6,485,604

6,983,162

Short-Term Loans Payable

534,045718,009

Lease Obligations

14,556

8,760

Accounts Payable-Others

577,728475,564

Income Taxes Payable

555,40233,439Advances Received

461,243

507,907

Provision for Bonuses

1,084,618

682,854

Provision for Directors' Bonuses

61,77654,426

Allowance for Product Warranty

281,546

219,259

Others

270,113240,763

10,326,636

9,924,146-

44,283

Lease Obligations

7,992

1,807

Provision for Retirement Benefits

36,74536,818Provision for Directors' Retirement Benefits

31,76029,600

Deferred Tax Liabilities

969,595

824,544

Total Noncurrent Liabilities

1,046,093

937,053

Total Liabilities

11,372,730

10,861,199

Capital Stock

1,061,210

1,061,210

Capital Surplus

1,483,410

1,483,410

Retained Earnings

19,179,264

19,893,551

Treasury Stock(363,319)(363,393)

21,360,564

22,074,778

Valuation and Translation Adjustments
Valuation Difference on Available-for-Sale
Securities
Deferred Gains or Losses on Hedges

51,62624,186230(1,543)Foreign Currency Translation Adjustment(321,821)(257,402)

Total Valuation and Translation Adjustments(269,965)(234,759)

Minority Interests

239,227

247,121

Total Net Assets

21,329,827

22,087,140

Total Liabilities and Net Assets

32,702,557

32,948,339

Total Current Liabilities
Noncurrent Liabilities
Long-Term loans Payable

Net Assets
Shareholders’ Equity

Total Shareholders’ Equity6(2) Consolidated Quarterly Statements of Income & Consolidated Quarterly Statements of Comprehensive Income
Consolidated Quarterly Statements of Income (Third Quarter)(Thousands of Yen)

Third Quarter Ended

Third Quarter Ended

July 31, 2011

July 31, 2012

Net Sales

32,342,269

30,670,538

Cost of Sales

25,530,492

24,381,797

6,811,776

6,288,740

4,667,161

4,672,112

2,144,615

1,616,628

Interest income

8,650

11,196

Dividends Income

17,91615,153

Rent Income

9,106

8,893

-

66,208Gain on Valuation of Derivatives

96,859-Others19,85145,598152,384

147,050

5,570

7,161

53

52

Commission Paid

9,219

8,752

Foreign Exchange Losses

3,698

-

Others

10,840

10,540Total Non-Operating Expenses

29,382

26,506

Ordinary Income

2,267,617

1,737,172

Gain on Sales of Noncurrent Assets

2,370

10,960Gain on Sales of Investment Securities

14,190

6,141

-

6,780

15,71332,27523,881

Loss on Retirement of Noncurrent Assets

1,762

5,054

Loss on Valuation of Investments Securities

10,061

680

Provision of Allowance for Doubtful Accounts

1,300

-

32,685-45,8095,735

2,254,083

1,755,318

Income Taxes-Current

762,597563,713

Income Taxes-Deferred

172,262

111,912934,859

675,626

1,319,223

1,079,692

Minority interests in income or loss ( )(8,328)(33,742)Net Income (Loss)

1,327,552

1,113,435

Gross Profit
Selling, General and Administrative Expenses
Operating Income
Non-Operating Income

Foreign Exchange Gains

Total Non-Operating Income
Non-Operating Expenses
Interest Expenses
Loss on Sales of Notes Payable

Extraordinary Income

Gain on Change in Equity Interest
Reversal of Allowance for Doubtful Accounts
Total Extraordinary Income
Extraordinary Losses

Affect from application of the Accounting Standard for
Asset Retirement Obligations
Total Extraordinary Losses
Income before Income Taxes and Minority Interests

Total Income Taxes
Income before minority interests

7

Consolidated Quarterly Statements of Income (Third Quarter)(Thousands of Yen)

Third Quarter Ended

Third Quarter Ended

July 31, 2011

July 31, 2012

1,319,223

1,079,692

Valuation difference on available-for-sale securities

39,345(27,440)

Deferred Gains or Losses on Hedges

4,201(1,773)Foreign Currency Translation Adjustment(5,609)73,942

Total other comprehensive income

37,93744,7281,357,161

1,124,421

1,362,053

1,148,640(4,891)(24,219)

Income before minority interests
Other comprehensive income

Comprehensive income(Breakdown)Comprehensive income attributable to owners of theparentComprehensive income attributable to minority
interests8

(3) Consolidated Quarterly Statements of Cash Flows(Thousands of Yen)

Net Cash Provided by (Used in) Operating Activities
Income before Income Taxes and Minority Interests

Third Quarter Ended

Third Quarter Ended

July 31, 2011

July 31, 2012

2,254,083

1,755,318

Depreciation and Amortization

285,295

277,997

Increase (Decrease) in Provision for Bonuses(425,627)(402,638)

Increase (Decrease) in Provision for Directors' Bonuses(40,200)(7,350)

Increase (Decrease) in Allowance for Product Warranty

179,866(62,287)

Increase (Decrease) in Provision for Retirement Benefits

3,135

(35)

(111,000)(2,160)

Increase (Decrease) in Allowance for Doubtful Accounts(5,544)(41,222)

Loss (Gain) on Valuation of Investment Securities

10,061

680

Interest and Dividends Income(26,567)(26,349)

Interest Expenses

5,570

7,161

Foreign Exchange Losses (Gains)

10,239(399)

Loss (Gain) on Sales of Investment Securities(14,190)(6,141)-(6,780)

Increase (Decrease) in Provision for Directors' Retirement Benefits

Loss (Gain) on Change in Equity Interest
Loss (Gain) on Sales of Noncurrent Assets(2,370)(10,960)

Loss (Gain) on Retirement of Noncurrent Assets

1,762

5,054

Affect from application of the Accounting Standard for Asset

32,685-

Loss (Gain) on Valuation of Derivatives(96,859)-

Decrease (Increase) in Notes and Accounts(832,108)

43,626

Decrease (Increase) in Inventories(165,432)(334,505)

Increase (Decrease) in Notes and Accounts Payable-Trade(96,385)

426,213

Increase (Decrease) in Accounts Payable-Others(38,197)(65,311)

Increase (Decrease) in Advances Received(136,491)

43,551

Increase (Decrease) in Accrued Consumption Taxes

56,305(37,378)

Others, Net

109,307125,303

957,338

1,681,387

Interests and Dividends Income Received

Sub Total

24,52826,973

Interest Expenses Paid

(5,574)(6,713)

Income Taxes Paid ( ) or Returned(1,511,062)(1,088,065)

Net Cash Provided by (Used in) Operating Activities(534,770)

613,5829

(Thousands of Yen)
Third Quarter Ended

Third Quarter Ended

July 31, 2011

July 31, 2012

Net Cash Provided by (Used in) Investing Activities

Disbursement to Time Deposits(5,120,110)(6,700,000 )Proceeds from Withdrawal of Time Deposits

2,520,110(205,839)

3,100,000
14,055Purchase of Intangible Assets

7,420(5,818)(88,108)

Purchase of Investment Securities(15,224)(14,002)

Proceeds from Sales of Investment Securities

23,425

12,932

Payments of Loans Receivable(1,360)(4,040)

Collection of Loans Receivable

4,427

2,336

Guarantee Deposits (Increase)

15,534

3,628

Others, Net(1,235)(468)(2,778,670)(3,947,921)

Net Increase (Decrease) in Short-Term Loans Payable-

156,481

Proceeds from Long-Term Loans-

51,518

Repayments of Lease Obligations(18,926)(11,981)

(125)

(73)

-

38,893(349,257 )(399,147)(368,309)(164,308 )(37,567)

30,497Net Increase (Decrease) in Cash and Cash Equivalents
Cash and Cash Equivalents at Beginning of Period(3,719,318)(3,468,150)

6,109,100

7,296,554

Cash and Cash Equivalents at End of Period

2,389,782

3,828,404

Purchase of Property, Plant and Equipment

Proceeds from Sales of Property, Plant and Equipment

Net Cash Provided by (Used in) Investment Activities(274,255)

Net Cash Provided by (Used in) Financing Activities

Purchase of Treasury StockFunds Provided by Payment from Minority Shareholders
Cash Dividends Paid
Net Cash Provided by (Used in) Financing Activities
Effect of Exchange Rate Change on Cash and Cash
Equivalents10(4) Note on Going Concern Assumption
None.
(5) Segment Information, etc.
【Segment Information 】
Third Quarter Ended July 31, 2011
Information Pertaining to the Amount of Net sales or Net Loss of Each Reporting Segment(Thousands of Yen)
Reported Segment
Machinery & Equipment

Chemical Products

Business

Business

Total

Grand Total

Net Sales
Net Sales to UnaffiliatedCustomers

10,036,151

22,306,117

32,342,269

32,342,269

-

-

-

-

10,036,151

22,306,117

32,342,269

32,342,269

Internal Net Sales among
Segments or AmountTransferred
Total

Segment Profit
1,112,357
1,032,257
2,144,615
2,144,615(Note) The total amount of segment profit is identical to the operating income reported on the Quarter Statements ofConsolidated Income.

Third Quarter Ended July 31, 2012
Information Pertaining to the Amount of Net sales or Net Loss of Each Reporting Segment(Thousands of Yen)
Reported Segment
Machinery & Equipment

Chemical Products

Business

Business

Total

Grand Total

Net Sales
Net Sales to UnaffiliatedCustomers

8,431,445

22,239,092

30,670,538

30,670,538

-

-

-

-

8,431,445

22,239,092

30,670,538

30,670,538

Internal Net Sales among
Segments or AmountTransferred
Total

Segment Profit
680,548
936,080
1,616,628
1,616,628(Note) The total amount of segment profit is identical to the operating income reported on the Quarter Statements ofConsolidated Income.

(6) Notes for Significant Changes in Shareholder’s Equity
None

11

4. Overseas Net Sales (Supplemental Information)
Third Quarter Ended July 31, 2011

(Thousands of Yen)
Asia

I. Overseas Net Sales

Total

5,411,106

1,808,450

7,219,556--

32,342,269

16.7

5.6

22.3

II. Consolidated Net Sales
III. Ratio of Overseas Net Sales to Consolidated Net Sales (%)

Other Regions(Notes)1. Areas including countries or regions are determined based on their degree of geographical proximity.
2. Main countries or regions included in the areas:(1) Asia: China, Korea, Taiwan and Indonesia(2) Other regions: America and Europe
3. Overseas net sales are sales of our company and subsidiaries made in countries and regions other than Japan.
Third Quarter Ended July 31, 2012

(Thousands of Yen)
Asia

I. Overseas Net Sales
II. Consolidated Net Sales
III. Ratio of Overseas Net Sales to Consolidated Net Sales (%)

Other Regions

Total

4,523,508

1,994,988

6,518,497--

30,670,538

14.7

6.5

21.3

(Notes)1. Areas including countries or regions are determined based on their degree of geographical proximity.
2. Main countries or regions included in the areas:(1) Asia: China, Korea, Taiwan and Indonesia(2) Other regions: America and Europe
3. Overseas net sales are sales of our company and subsidiaries made in countries and regions other than Japan.

12