Consolidated Financial Report for the Second Quarter of
the Fiscal Year Ending March 31, 2017

November 8, 2016

DISCLAIMER- BANDAI NAMCO Holdings Inc. provides this translation for your reference and convenience only and without any
warranty as to its accuracy or otherwise. In the event of any discrepancy, the original “Kessan Tanshin” in Japanese
shall prevail.
- This document contains forward-looking statements that are based on management’s estimates, assumptions andprojections at the time of publication. A number of factors could cause actual results to differ materially fromexpectations.

Stock Listing: Tokyo Stock Exchange
Code Number: 7832
(URL: http://www.bandainamco.co.jp/)
November 8, 2016

Consolidated Financial Report for the Second Quarter of
the Fiscal Year Ending March 31, 2017 (Japanese GAAP)
Representative:
Mitsuaki Taguchi, President and Representative Director
Contact:
Yuji Asako, Director, Division General Manager of the Corporate Planning Division
Scheduled filing date of the quarterly security report:
November 11, 2016
Scheduled starting date for dividend payments:
December 6, 2016
The Financial Highlights of the Financial Results for the Quarter: Yes
The information session of the Financial Results for the Quarter: Yes (for institutional investors and analysts)* Figures are in millions of yen, rounded down
1. Consolidated Results for the Second Quarter of the Fiscal Year Ending March 31, 2017
(April 1, 2016 to September 30, 2016)(1) Consolidated Operating Results (For the Six Months Ended September 30, 2016)

Second Quarter of the Fiscal YearEnding March 31, 2017
Second Quarter of the Fiscal Year
Ended March 31, 2016

Second Quarter of the Fiscal YearEnding March 31, 2017
Second Quarter of the Fiscal Year
Ended March 31, 2016
(Note)Net sales¥ million
294,569%
8.0

272,780

5.2

Profit attributable toowners of parent¥ million%
30,17032.5
22,762(Percentages indicate year-on-year changes.)
Operating income
Recurring income¥ million%¥ million%
38,90424.9
38,291
15.3
31,160(2.2)

33,215(0.5)

Basic earnings per share

Diluted earnings per share¥
137.34¥137.30103.61103.597.0

Comprehensive income: 21,028 million yen [(0.6)%] (FY2017.3 2Q), 21,075 million yen [(5.8)%] (FY2016.3 2Q)(2) Consolidated Financial Position

As of September 30, 2016
As of March 31, 2016

Total assets¥ million
449,457
448,336

Net assets¥ million
329,571
317,304

Equity ratio
%
73.2
70.6

(Reference) Equity: 328,943 million yen (as of September 30, 2016), 316,663 million yen (as of March 31, 2016)

2. Cash Dividends
End offirst quarterEnd ofsecond quarter¥12.00¥12.00

Annual cash dividends
End ofFiscalthird quarteryear-end–¥40.00

Total

Fiscal Year Ended March 31, 2016–¥52.00Fiscal Year Ending March 31, 2017–
Fiscal Year Ending March 31, 2017–¥12.00¥24.00(Projections)(Note) Revision to the projections of cash dividends for the Fiscal Year Ending March 31, 2017: No
Concerning the projected amount of the year-end cash dividend for the fiscal year ending March 31, 2017, the stable dividend portion isstated based on the Company’s basic policy on the distribution of profits. The year-end cash dividend for the fiscal year ending March
31, 2017, is scheduled to be resolved by the Company in light of the consolidated operating results and other factors.
3. Consolidated Projections for the Fiscal Year Ending March 31, 2017 (April 1, 2016 to March 31, 2017)(Percentages indicate year-on-year changes.)
Basic earnings
Net sales
OperatingRecurring
Profit attributable
per share
incomeincometo ownersof parent¥ million% ¥ million% ¥ million% ¥ million%¥
Full Fiscal Year
590,000
2.5
57,00014.8
57,00012.3
39,00012.8
177.53(Note) Revision to the projections: Yes
Consolidated projections for the full fiscal year ending March 31, 2017 (announced on May 11, 2016) are revised in this document.
For details of the revisions to the consolidated projections, please refer to “Notice Regarding Revisions to Consolidated Projections for
the Full Fiscal Year” announced today (November 8, 2016).
* Notes(1) Changes in Significant Subsidiaries during the Period(Changes in Specified Subsidiaries Resulting in the Change in Scope of Consolidation): No(2) Application of Special Accounting for Preparing the Quarterly Consolidated Financial Statements: Yes(Note) For more details, please refer to the section of “(2) Application of Special Accounting for Preparing the Quarterly Consolidated
Financial Statements” of “2. Matters Regarding Summary Information (Notes)” on page 4 of the attached material.
(3) Changes in Accounting Policies, Changes in Accounting Estimation and Restatementa) Changes in accounting policies due to revisions to accounting standards and other regulations: Nob) Changes in accounting policies due to revisions to other reasons: Noc) Changes in accounting estimation: Nod) Restatement: No(4) Number of Issued Shares (Common Stock)a) Total number of issued shares at the end of the period (including treasury stock)
222,000,000 shares
As of September 30, 2016
222,000,000 shares
As of March 31, 2016b) Number of shares of treasury stock at the end of the period
2,325,122 shares
As of September 30, 2016
2,321,565 shares
As of March 31, 2016c) Average number of shares during the period (cumulative from the beginning of the fiscal year)
For the Second Quarter of the Fiscal Year Ending March 31, 2017219,677,540 shares
219,679,874 shares
For the Second Quarter of the Fiscal Year Ended March 31, 2016
* Implementation status of quarterly review
This Consolidated Financial Report for the Second Quarter was exempt from quarterly review which was based on Financial
Instruments and Exchange Law of Japan. As of the second quarter disclosing, quarterly review for the consolidated financial statements
is under way.
* Explanation on appropriate use of the projections of business results, etc.
- Forward-Looking Statements:
This document contains forward-looking statements that are based on management’s estimates, assumptions and projections at the timeof publication and those forward-looking statements do not purport to be a promise by the Company to achieve such results. A numberof factors could cause actual results to differ materially from expectations. Please refer to the section of “(3) Explanation Regarding
Consolidated Projections and Other Forward-Looking Statements” of “1. Qualitative Information Regarding Consolidated Results for
the Second Quarter” on page 3 of the attached material for matters pertaining to the earnings projections.
- To obtain Financial Highlights:
The Financial Highlights will be posted on the Company’s website on November 8, 2016.

Attached Material
Index
1. Qualitative Information Regarding Consolidated Results for the Second Quarter ....................... 2(1) Explanation Regarding Operating Results ......................................................................................................................... 2(2) Explanation Regarding Financial Position ......................................................................................................................... 3(3) Explanation Regarding Consolidated Projections and Other Forward-Looking Statements .............................................. 3

2. Matters Regarding Summary Information (Notes) ........................................................................... 4(1) Changes in Significant Subsidiaries during the Period ...................................................................................................... 4(2) Application of Special Accounting for Preparing the Quarterly Consolidated Financial Statements ................................ 4(3) Additional Information ....................................................................................................................................................... 4

3. Consolidated Financial Statements ..................................................................................................... 5(1) Consolidated Balance Sheets.............................................................................................................................................. 5(2) Consolidated Statements of Operations and Consolidated Statements of Comprehensive Income ................................... 7(Consolidated Statements of Operations) ........................................................................................................................... 7(Consolidated Statements of Comprehensive Income)....................................................................................................... 8(3) Notes to Consolidated Financial Statements ...................................................................................................................... 9(Notes on Premise of Going Concern) ............................................................................................................................... 9(Notes on Significant Changes in the Amount of Stockholders’ Equity) ........................................................................... 9(Segment Information) ....................................................................................................................................................... 9-1-

1. Qualitative Information Regarding Consolidated Results for the Second Quarter(1) Explanation Regarding Operating Results
During the second quarter (six months) of the fiscal year ending March 31, 2017, the economy in Japan continued tomoderately recover, however, the outlook for the overall economy remained uncertain. Overseas, personal consumption
was steady despite continuing uncertainty in the business environment due to ongoing political instability and other factors.
In this environment, the BANDAI NAMCO Group (“the Group”) is targeting medium- and long-term growth under the
Vision of “NEXT STAGE: Empower, Gain Momentum and Accelerate Evolution” in the three-year Mid-term Plan thatstarted in April 2015. The Group has focused on creating and cultivating new IP (Intellectual Property: intellectual propertyof characters), expanding target markets, and growing new businesses as part of efforts to strengthen the “IP Axis Strategy”
that aims to maximize IP value through the provision of the best products and services at the best possible times.
The Group also strengthened its development in the global market, such as working to expand its IP lineup, businessfields, and areas in the Asian region with high growth potential. On the business front, all businesses have exceeded the
profit plan set out at the beginning of the fiscal year.
Consequently, the Group’s consolidated results for the second quarter (six months) were net sales of 294,569 million
yen (year-on-year increase of 8.0%), operating income of 38,904 million yen (year-on-year increase of 24.9%), recurringincome of 38,291 million yen (year-on-year increase of 15.3%), and profit attributable to owners of parent of 30,170
million yen (year-on-year increase of 32.5%).
Operating results by segment are as follows.
Toys and Hobby BusinessIn the Toys and Hobby Business, earnings declined from the same period of the previous fiscal year, when highly
profitable products had grown in popularity in Japan and Asia, however, the Group’s key long-established IP products soldfavorably in each region. In Japan, there were favorable sales for long-established IP products such as Mobile Suit Gundam
series, KAMEN RIDER series, and PRETTY CURE! series. In addition, the Group implemented measures to strengthen the
IP axis strategy by taking steps to expand its target markets for adults and IP lineup and so forth. Overseas, in the Asian
region, products of the Mobile Suit Gundam series and collectable toys for adults became more popular. In North America
and Europe, products of the Power Ranger series gained in popularity, and the Group strived to expand its IP lineup by
taking steps to commercialize locally developed IP and so forth.
As a result, net sales in the Toys and Hobby Business were 91,148 million yen (year-on-year decrease of 12.3%), andsegment income was 6,956 million yen (year-on-year decrease of 39.9%).
Network Entertainment BusinessFor home video game software in the Network Entertainment Business, sales were favorable for the new title DARKSOULS III in North America and Europe. In network content such as game applications for smartphones, and PC online
games, key titles already existing in Japan such as The iDOLM@STER Cinderella Girls: Starlight Stage retained stable
popularity, while titles such as DRAGON BALL Z DOKKAN BATTLE gained popularity overseas. In amusement facilities,
the Group’s existing facilities in Japan performed favorably due to targeting resources on key facilities and other measures,and the Group also took measures to strengthen stores in new business formats. In the arcade game machines, the Group
took various measures to strengthen its foundations and thereby improve profitability
As a result, net sales in the Network Entertainment Business were 179,748 million yen (year-on-year increase of
22.1%), and segment income was 25,889 million yen (year-on-year increase of 75.2%).
Visual and Music Production BusinessIn the Visual and Music Production Business, sales were favorable in the GIRLS und PANZER series for visual andmusic package software, and related products amid escalated popularity, especially for products themed around a movie
release. Also, the LoveLive! series, which is IP for which visual content was developed in conjunction with music content
and live events, retained popularity. Moreover, in the Mobile Suit Gundam series, visual package software of MOBILESUIT GUNDAM THE ORIGIN III sold favorably.
As a result, net sales in the Visual and Music Production Business were 27,504 million yen (year-on-year increase of
16.6%), and segment income was 8,054 million yen (year-on-year increase of 36.3%).
Other Businesses
Other Businesses consist of companies that conduct businesses such as logistics support, printing, and other kinds ofadministration and operational support for each of the Group’s strategic business units: Toys and Hobby SBU, Network-2-

Entertainment SBU, and Visual and Music Production SBU. We are making efforts to manage such operations related togroup support in an efficient manner.
As a result, net sales in the Other Businesses were 13,056 million yen (year-on-year decrease of 3.2%), and segment
income was 583 million yen (year-on-year increase of 10.3%).
(2) Explanation Regarding Financial Position
At the end of the second quarter of the fiscal year ending March 31, 2017, total assets stood at 449,457 million yen, an
increase of 1,121 million yen from the end of the previous fiscal year. The main factors were increases of 3,646 million yen
in cash and time deposits and 1,472 million yen in work in process while there was a decrease of 4,676 million yen in tradereceivables.
Total liabilities amounted to 119,885 million yen, a decrease of 11,145 million yen from the end of the previous fiscal
year. The main factors were decreases of 5,033 million yen in trade payables and 5,101 million yen in accounts payable other included in other current liabilities.
Total net assets stood at 329,571 million yen, an increase of 12,267 million yen from the end of the previous fiscal year.
The main factor was an increase of 21,378 million yen in retained earnings due to the recording of 30,170 million yen in
profit attributable to owners of parent, despite a decrease of 7,898 million yen in foreign currency translation adjustments
due to foreign exchange fluctuation and cash dividends paid of 8,791 million yen.
As a result, the equity ratio became 73.2% compared with 70.6% at the end of the previous fiscal year.
(3) Explanation Regarding Consolidated Projections and Other Forward-Looking Statements
Looking ahead, although there are bright signs in Japanese and overseas economic trends, the business environment is
expected to remain beset by uncertainties, including the impact on personal consumption from uncertainties in the overallsociety and the overall economy, as well as economic trends in North America and Europe. Such factors are also expected
to have an impact on the entertainment industry, in which the Group is extensively involved, resulting in ongoing
uncertainty in this business environment.
Facing these circumstances, the Group started a new Mid-term Plan with the vision “NEXT STAGE: Empower, Gain
Momentum, and Accelerate Evolution” in April 2015. In the Mid-term Plan, the Group will further strengthen the “IP Axis
Strategy” to expand the value of its IPs through taking advantage of the worldview and unique characteristics of its IPs andproviding the best products and services at the best possible times. In addition, aiming towards growing in the global
market, the Group will undertake various measures including strengthening business development in the area of highgrowth potential, which is the Asian region.
For its main strategies in the Mid-term Plan, the Group will implement Business Strategies to “Accelerate Evolution in
IP Axis Strategy,” Region Strategies to “Gain Momentum in Global Markets” and Functional Strategies to “Empower andInnovate Business Model.” In its Business Strategies to “Accelerate Evolution in IP Axis Strategy,” the Group will not
only cultivate Group IP by such means as creating and obtaining IP, but also expand new IP business such as live events,
expand its target markets, and strengthen collaboration among its businesses. In its Region Strategies to “Gain Momentumin Global Markets,” the Group will not only maintain its pursuit of becoming No. 1 in each of its markets in Japan, but also
proactively expand its business in Asia, where there is a promising outlook for future growth. In North America andEurope, the Group will implement initiatives aimed at maintaining its business foundations and expanding its businesses.
Furthermore, in its Functional Strategies to “Empower and Innovate Business Model,” the Group will create and cultivate
new IP business for the next generation and push ahead with creating foundations for the implementation of its IP axis
strategy in global markets.
In order to carry out these initiatives, the Group is pushing ahead with each of its strategies with a focus on these three
SBUs (Strategic Business Units). The Toys and Hobby SBU will aim to strengthen the “IP Axis Strategy” and gain
momentum in global markets, the Network Entertainment SBU will aim to deploy a new business that goes beyond theframework of the existing game business and fuses networks and entertainment, and the Visual and Music Production SBU
will create IP and strengthen the Group’s business deployment as it looks toward new outlets.
In the fiscal year ending March 31, 2017, the second year of the Mid-term Plan, the Group will intensify its efforts on
the key strategies of “Accelerate Evolution in IP Axis Strategy,” “Gain Momentum in Global Markets,” and “Empower
and Innovate Business Model,” based on the results and issues from the first year of the plan. Going forward, the Groupwill continue to implement a range of measures to respond rapidly and flexibly to the fast-changing entertainment market
based on constant monitoring of conditions in the Group and the operating environment, and develop solid businessfoundations in order to generate stable earnings in this industry that is characterized by rapid changes in operating climate
and user preferences. The objective is to move to the next stage as an entertainment corporate group.

-3-

The Group will push ahead with the various strategies in the Mid-term Plan, and aims to achieve the following
numerical targets for the fiscal year ending March 31, 2018: net sales of 600,000 million yen, operating income of 60,000
million yen, and ROE of 10% or more.
In light of the actual results for the second quarter (six months) and recent business trends of each business segment,
the consolidated projections for the fiscal year announced on May 11, 2016 have been revised as shown in the table below.
Revisions to the consolidated projections for the fiscal year ending March 31, 2017
(April 1, 2016 to March 31, 2017)

Previous projections (A)Revised projections (B)Change in amount (B-A)
Change (%)(Reference)
Results for the previous
fiscal year (The full fiscal
year ended March 31, 2016)

Net sales

OperatingincomeRecurringincome(¥ million)
580,000
590,000
10,0001.7(¥ million)
50,00057,0007,000
14.0(¥ million)
51,00057,0006,000
11.8

Profitattributable toowners of parent(¥ million)
35,00039,0004,000
11.4

575,504

49,641

50,774

34,583

Basic earnings
per share¥
159.32177.53––
157.43

2. Matters Regarding Summary Information (Notes)(1) Changes in Significant Subsidiaries during the Period
Not applicable.
(2) Application of Special Accounting for Preparing the Quarterly Consolidated Financial Statements
Calculation of taxes
Taxes are calculated first by reasonably estimating the effective tax rate after applying tax effect accounting against
profit before income taxes for the fiscal year including the current second quarter, and next by multiplying the profit before
income taxes by such estimated effective tax rate.
(3) Additional Information
Application of Implementation Guidance on Recoverability of Deferred Tax Assets
Effective from the first quarter ended June 30, 2016, the Company has applied the Implementation Guidance on
Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, March 28, 2016).

-4-3. Consolidated Financial Statements(1) Consolidated Balance Sheets(¥ million)
Prior Fiscal Year(As of March 31, 2016)

Current 2nd quarter(As of September 30, 2016)

AssetsCurrent assets
Cash and time deposits

174,757

178,404

Trade receivables

72,53067,853Finished goods and merchandise

16,743

17,521Work in process

25,60527,077

Raw materials and supplies

3,893

3,837

Other current assets

29,253

27,774

(606)

(415)

322,176

322,054

Property, plant and equipment

53,702

52,962Intangible assets

9,449

9,923

Other investments and assets

64,022

65,956

Allowance for doubtful receivables(1,015)(1,439)Total investments and other assets

63,00764,517

126,159

127,403448,336

449,457

Allowance for doubtful receivables
Total current assets
Fixed assets

Investments and other assets

Total fixed assets
Total assets-5-(¥ million)
Prior Fiscal Year(As of March 31, 2016)

Current 2nd quarter(As of September 30, 2016)

Liabilities
Current liabilities
Trade payables

62,64557,612

Provision

3,016

2,035

Other current liabilities

48,671

43,644

Total current liabilities

114,333

103,29132

3

Net defined benefit liability

9,920

9,992

Other long-term liabilities

6,745

6,597

Long-term liabilities
Provision

Total long-term liabilities

16,697

16,594

131,031

119,885

Common stock

10,00010,000Additional paid-in capital

52,24652,246

Retained earnings

265,231286,609

Total liabilities
Net assets
Stockholders’ equity

Treasury stock(2,410)(2,414)

Total stockholders’ equity

325,067

346,442

6,907

5,841

Accumulated other comprehensive income
Unrealized gains or losses on other securities, net of tax
Deferred gains or losses on hedges, net of tax(706)(1,042)

Revaluation reserve for land, net of tax(5,670)(5,670)Foreign currency translation adjustments(5,788)(13,687)

Remeasurements of defined benefit plans, net of tax(3,145)(2,939)Total accumulated other comprehensive income(8,403)(17,499)

Subscription rights to shares

99

99

Non-controlling interests

541

529

Total net assets
Total liabilities and net assets-6-

317,304

329,571448,336

449,457

(2) Consolidated Statements of Operations and Consolidated Statements of Comprehensive Income(Consolidated Statements of Operations)(¥ million)
Prior 2nd quarter(From April 1, 2015
to September 30, 2015)

Current 2nd quarter(From April 1, 2016
to September 30, 2016)

Net sales

272,780

294,569

Cost of sales

169,324

182,996

Gross profit

103,456

111,573

Selling, general and administrative expenses

72,296

72,669Operating income

31,16038,904

1,432

366

Non-operating income
Equity in gain of affiliated companies
Other non-operating income

841

643

Total non-operating income

2,273

1,009

–

1,107

217

514

Non-operating expenses
Foreign exchange losses
Other non-operating expenses
Total non-operating expenses

217

1,621

33,21538,291Gain on sales of fixed assets

50

170

Gain on sales of investment securities

071

Other extraordinary income

533

Total extraordinary income

56

275

Loss on impairment of fixed assets

361

326

Other extraordinary loss

94

330

Recurring income
Extraordinary income

Extraordinary loss

Total extraordinary loss

455

656

Profit before income taxes

32,81637,910

Income taxes

10,171

7,786

Profit22,64530,123

(117)

(46)

22,76230,170Loss attributable to non-controlling interests
Profit attributable to owners of parent-7-

(Consolidated Statements of Comprehensive Income)(¥ million)
Prior 2nd quarter(From April 1, 2015
to September 30, 2015)
ProfitCurrent 2nd quarter(From April 1, 2016
to September 30, 2016)

22,64530,123(358)(1,118)Other comprehensive income
Unrealized gains or losses on other securities, net of tax
Deferred gains or losses on hedges, net of tax(1,046)(337)

Foreign currency translation adjustments(281)(7,898)Remeasurements of defined benefit plans, net of tax

146

205

Share of other comprehensive income of associates
accounted for using equity method

(30)

53

(1,569)(9,095)21,07521,02821,192

21,074

(117)

(46)

Total other comprehensive income
Comprehensive income
Comprehensive income attributable toComprehensive income attributable to owners of the parent
Comprehensive income attributable to non-controllinginterests-8-

(3) Notes to Consolidated Financial Statements(Notes on Premise of Going Concern)
Not applicable.

(Notes on Significant Changes in the Amount of Stockholders’ Equity)
Not applicable.

(Segment Information)
Segment Information
I. Prior 2nd quarter (From April 1, 2015 to September 30, 2015)
1. Information regarding the amounts of net sales and income/loss by reportable segment(¥ million)
Reportable Segments
Toys and
Hobby
Business

Network
Entertainment
Business

Visual andMusic
Production
Business

To external customers

100,372

145,755

Inter-segment sales
and transfers

3,612

Total

Adjustments(Note 2)

Consolidated
Total(Note 3)

Total

Subtotal

Other(Note 1)

21,960268,089

4,691

272,780–

272,780

1,452

1,621

6,686

8,796

15,483(15,483)–

103,985

147,208

23,582274,775

13,488288,264(15,483)

272,780

11,571

14,774

5,910

32,256528

32,785(1,625)31,160Net sales

Segment income
Notes:

1.
2.

3.

The “Other” category is a business segment not included in reportable segments under which operations such as
logistics services and printing for each of the Group’s strategic business units are classified.
Included in the 1,625 million yen deducted from segment income as adjustment are an addition of 106 million
yen in inter-segment eliminations, and a deduction of 1,731 million yen in corporate expenses that cannot beallocated to any reportable segment. The corporate expenses are mainly costs related to the administration
division that has not been attributed to a reportable segment.
Segment income is adjusted with operating income in the consolidated statements of operations.

2. Information regarding loss on impairment of fixed assets and goodwill by reportable segment(Material loss on impairment of fixed assets)
Not applicable.
(Material changes in the amount of goodwill)
Not applicable.
(Material gains on negative goodwill)
Not applicable.

-9-II. Current 2nd quarter (From April 1, 2016 to September 30, 2016)
1. Information regarding the amounts of net sales and income/loss by reportable segment(¥ million)
Reportable Segments
Toys and
Hobby
Business

Network
Entertainment
Business

Visual andMusic
Production
Business

To external customers

87,471

176,589

Inter-segment sales
and transfers

3,677

Total

Adjustments(Note 2)

Consolidated
Total(Note 3)

Total

Subtotal

Other(Note 1)

25,968290,0294,540

294,569–

294,569

3,158

1,535

8,372

8,515

16,887(16,887)–

91,148

179,748

27,504298,401

13,056

311,457(16,887)

294,569

6,956

25,8898,054

40,900583

41,484(2,580)38,904

Net sales

Segment income
Notes:

1.
2.

3.

The “Other” category is a business segment not included in reportable segments under which operations such as
logistics services and printing for each of the Group’s strategic business units are classified.
Included in the 2,580 million yen deducted from segment income as adjustment are a deduction of 271 million
yen in inter-segment eliminations, and a deduction of 2,308 million yen in corporate expenses that cannot beallocated to any reportable segment. The corporate expenses are mainly costs related to the administration
division that has not been attributed to a reportable segment.
Segment income is adjusted with operating income in the consolidated statements of operations.

2. Information regarding loss on impairment of fixed assets and goodwill by reportable segment(Material loss on impairment of fixed assets)
Not applicable.
(Material changes in the amount of goodwill)
Not applicable.
(Material gains on negative goodwill)
Not applicable.

- 10 -