Consolidated Financial Report for the Third Quarter of
the Fiscal Year Ending March 31, 2013

February 5, 2013

DISCLAIMER- NAMCO BANDAI 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/)
February 5, 2013

Consolidated Financial Report for the Third Quarter of
the Fiscal Year Ending March 31, 2013 (Japanese GAAP)
Representative:
Shukuo Ishikawa, President and Representative Director
Contact:
Yuji Asako, Director, Division General Manager of the Corporate Planning Division
Scheduled filing date of the quarterly security report:
February 12, 2013
Scheduled starting date for dividend payments:−
The additional materials 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 Third Quarter of the Fiscal Year Ending March 31, 2013
(April 1, 2012 to December 31, 2012)(1) Consolidated Operating Results (For the Nine Months Ended December 31, 2012)

Third Quarter of the Fiscal YearEnding March 31, 2013
Third Quarter of the Fiscal Year
Ended March 31, 2012

Net sales¥ million
350,637%
8.4

323,397

12.3

Net income

Third Quarter of the Fiscal YearEnding March 31, 2013
Third Quarter of the Fiscal Year
Ended March 31, 2012
(Note)(Percentages indicate year-on-year changes.)
Operating income
Recurring income¥ million%¥ million%
44,19443.6
45,04646.2
30,78385.3

Net income per share

30,811

Net income per share(diluted)¥ million
27,995%71.7¥
127.43¥–

16,301

343.7

71.75

–

Comprehensive income: 29,208 million yen [89.7%] (FY2013.3 3Q), 15,398 million yen [– %] (FY2012.3 3Q)(2) Consolidated Financial Position

As of December 31, 2012
As of March 31, 2012

85.9

Total assets¥ million
349,361
342,171

Net assets¥ million
236,464
213,125

Equity ratio
%
67.2
61.8

(Reference) Equity: 234,728 million yen (as of December 31, 2012), 211,443 million yen (as of March 31, 2012)

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

Annual cash dividends
End ofFiscalthird quarteryear-end–¥14.00–¥18.00Fiscal Year Ended March 31, 2012–
Fiscal Year Ending March 31, 2013–
Fiscal Year Ending March 31, 2013
(Projections)(Note) Revision to the projections of cash dividends for the Fiscal Year Ending March 31, 2013: Yes

Total¥26.00¥30.003. Consolidated Projections for the Fiscal Year Ending March 31, 2013 (April 1, 2012 to March 31, 2013)(Percentages indicate year-on-year changes.)
Net sales
OperatingRecurring
Net income
Net income
incomeincomeper share¥ million% ¥ million% ¥ million% ¥ million%¥
Full Fiscal Year
460,000
1.3
42,50022.8
42,50021.6
24,50026.9
111.52(Note) Revision to the projections: Yes
Consolidated projections for the full fiscal year ending March 31, 2013 (announced on November 2, 2012) are revised in this document.
For more details, please refer to the section of “(3) Qualitative Information Regarding Consolidated Projections” of “1. Qualitative
Information Regarding Consolidated Results for the Third Quarter” on page 4 of the attached material.
* Notes(1) Changes in Significant Subsidiaries during the Period(Changes in Specified Subsidiaries Resulting in the Change in Scope of Consolidation): Yes
Included: – company
Excluded: 1 company (NAMCO BANDAI Partners S.A.S.)(Note) For more details, please refer to the section of “(1) Changes in Significant Subsidiaries during the Period” of “2. Matters
Regarding Summary Information (Notes)” on page 5 of the attached material.
(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 5 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: Yesb) Changes in accounting policies due to revisions to other reasons: Noc) Changes in accounting estimation: Yesd) Restatement: No(Note) These items fall in those set forth in Article 10-5 of the Ordinance on Terminology, Forms, and Preparation Methods ofQuarterly Consolidated Financial Statements. For more details, please refer to the section of “(3) Changes in Accounting
Policies, Changes in Accounting Estimation and Restatement” of “2. Matters Regarding Summary Information (Notes)” on page
5 of the attached material.
(4) Number of Issued Shares (Common Stock)a) Total number of issued shares at the end of the period (including treasury stock)
As of December 31, 2012
222,000,000 shares
As of March 31, 2012
222,000,000 sharesb) Number of shares of treasury stock at the end of the period
As of December 31, 2012
2,308,895 shares
As of March 31, 2012
2,308,176 sharesc) Average number of shares during the period (cumulative from the beginning of the fiscal year)
For the Third Quarter of the Fiscal Year ending March 31, 2013
219,691,394 shares
For the Third Quarter of the Fiscal Year ended March 31, 2012
227,196,486 shares* Implementation status of quarterly review
This Consolidated Financial Report for the Third Quarter was exempt from quarterly review which was based on Financial Instruments
and Exchange Law of Japan. As of the third quarter disclosing, quarterly review for the quarterly financial statements are under way.
* Explanation on appropriate use of the projections of business results, etc.
- Forward-Looking Statements:
Forward-looking statements that have been released prior to this document are based on management’s estimates, assumptions,projections and information available at the time of its publications and do not purport to be a promise by the Company to achieve such
results. A number of factors could cause actual results to differ materially from expectations. Please refer to the section of “(3)Qualitative Information Regarding Consolidated Projections” of “1. Qualitative Information Regarding Consolidated Results for theThird Quarter” on page 4 of the attached material for matters pertaining to the earnings projections.
- To obtain the additional materials:
The additional materials of the Financial Results for the Quarter will be posted on the Company’s website on February 5, 2013.

Attached Material
Index
1. Qualitative Information Regarding Consolidated Results for the Third Quarter ......................... 2(1) Qualitative Information Regarding Consolidated Operating Results.................................................................................. 2(2) Qualitative Information Regarding Consolidated Financial Position ................................................................................. 3(3) Qualitative Information Regarding Consolidated Projections ............................................................................................ 4

2. Matters Regarding Summary Information (Notes) ........................................................................... 5(1) Changes in Significant Subsidiaries during the Period ....................................................................................................... 5(2) Application of Special Accounting for Preparing the Quarterly Consolidated Financial Statements ................................. 5(3) Changes in Accounting Policies, Changes in Accounting Estimation and Restatement ..................................................... 5(4) Additional Information........................................................................................................................................................ 5

3. Consolidated Financial Statements ..................................................................................................... 6(1) Quarterly Consolidated Balance Sheets .............................................................................................................................. 6(2) Quarterly Consolidated Statements of Operations and Quarterly Consolidated Statements of Comprehensive Income.... 8(Quarterly Consolidated Statements of Operations) ........................................................................................................... 8(Quarterly Consolidated Statements of Comprehensive Income) ....................................................................................... 9(3) Notes on Premise of Going Concern................................................................................................................................. 10(4) Notes on Significant Changes in the Amount of Stockholders’ Equity............................................................................. 10(5) Segment Information ........................................................................................................................................................ 10-1-

1. Qualitative Information Regarding Consolidated Results for the Third Quarter(1) Qualitative Information Regarding Consolidated Operating Results
During the third quarter (nine months) of the fiscal year ending March 31, 2013, despite some signs of recovery in theJapanese economy, overall economic conditions continued to be harsh, mainly because of a slowdown in overseas
economies caused by financial instability in Europe and foreign exchange fluctuation. As for the entertainment industry,
weak individual consumption and other factors have added further uncertainty to the outlook.
In this environment, the BANDAI NAMCO Group (“the Group”) is implementing various measures aimed at mediumto long-term growth under the concept of “Empower, Gain Momentum, Accelerate Evolution,” which is the vision of theGroup’s new Mid-term Plan, started in the current fiscal year. On the business front, the Content Business contributed toperformance in each category, particularly in network content by coordinated deployment revolving around IP (Intellectual
Property) such as characters.
Consequently, the Group’s consolidated results for the third quarter (nine months) were net sales of 350,637 million
yen (year-on-year increase of 8.4%), operating income of 44,194 million yen (year-on-year increase of 43.6%), recurringincome of 45,046 million yen (year-on-year increase of 46.2%), and net income of 27,995 million yen (year-on-yearincrease of 71.7%).

Operating Results by Segment
Toys and Hobby BusinessIn the Toys and Hobby Business, domestically, sales performed favorably due to coordinated sales of products in thevariety of categories revolving around toys including the KAMEN RIDER series and SMILE PRETTY CURE!. Although
domestic performance was lower year on year in total, for reasons such as the latest Super Sentai series (POWER
RANGERS series) not performing as well as the successful predecessor and a lower gross margin ratio resulting fromchanges in the product mix, the Group made steady efforts toward broadening the variety of customers targeted withproducts such as Aikatsu! new characters for girls, plastic models for elementary school students, and highly collectabletoys for adults.
Overseas, in North America and Europe, although products of the Power Rangers series sold favorably, overall
performance was weak amid a harsh market environment. In the Asian region, plastic models and highly collectable toys
for adults became popular in addition to character toys thanks to developments in conjunction with Japan.
As a result, net sales in the Toys and Hobby Business were 129,279 million yen (year-on-year decrease of 3.2%), andsegment income was 12,529 million yen (year-on-year decrease of 28.3%).

Content BusinessIn the Content Business, the network content area made a significant contribution to this business’s performance
mainly through social games such as the Mobile Suit Gundam series, ONE PIECE Grand Collection, and THE IDOLM@STER CINDERELLA GIRLS. Arcade game machines for well-established series and new game machines such as
Fishing Spirits became popular, and prize sales of popular characters were favorable. Also contributing to performance
were visual and music content areas, which enjoyed favorable sales of Mobile Suit Gundam UC (Unicorn) and repeat salesof visual packages that were launched in previous years, as well as sales of LCD units for pachinko and pachi-slot
machines. In home video game software, in addition to the launch of the latest titles of popular series such as
SOULCALIBUR, NARUTO, and TALES OF in both the Japanese and overseas markets, Mobile Suit Gundam Battle-2-

Operation, a download-only PlayStation 3 title, and titles modeled on popular television programs etc. sold favorably inJapan.
As a result, net sales in the Content Business were 184,898 million yen (year-on-year increase of 22.1%), and segment
income was 30,982 million yen (year-on-year increase of 166.3%).

Amusement Facility BusinessIn the Amusement Facility Business, domestically, despite a steady performance mainly by differentiated facilities
located in shopping centers that offer customers the opportunity to experience the distinctive worldview of specificcharacters, sales of existing facilities declined to 94.6% from the same period of the previous fiscal year, when we recordedhigh level of sales.
In the challenging market environment presented by countries outside Japan, results were roughly level with those of
the same period of the previous fiscal year as a result of efficiency in operations from the selection and concentration of
stores.
As a result, net sales in the Amusement Facility Business were 43,845 million yen (year-on-year decrease of 4.6%), andsegment income was 940 million yen (year-on-year decrease of 48.6%).

Number of Facilities as of December 31, 2012
Directly Managed

Revenue-Sharing

Facilities

Facilities

255

1,024

Others

Total

2

1,281

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. We are making efforts to manage
such operations related to group support in an efficient manner.
As a result, net sales in the Other Businesses were 19,520 million yen (year-on-year increase of 10.0%), and segment
income was 1,732 million yen (year-on-year decrease of 1.5%).

(2) Qualitative Information Regarding Consolidated Financial Position
At the end of the third quarter of the fiscal year ending March 31, 2013, total assets stood at 349,361 million yen, an
increase of 7,189 million yen from the end of the previous fiscal year. The main factors were increases of 5,589 million yen
in work in process, 4,843 million yen in trade receivables, and 2,638 million yen in property, plant and equipment, while
there was a decrease of 6,362 million yen in cash and time deposits mainly due to payments of cash dividends and income
taxes.
Total liabilities amounted to 112,897 million yen, a decrease of 16,149 million yen from the end of the previous fiscal
year. The main factors were decreases of 4,396 million yen in trade payables, 4,057 million yen in accrued income taxes
mainly due to income taxes paid, 2,716 million yen in long-term borrowings, and 1,212 million yen in short-termborrowings due to repayment, and 1,923 million yen in accrued employee bonuses included in other current liabilities
mainly due to employee bonuses paid.
Total net assets stood at 236,464 million yen, an increase of 23,339 million yen from the end of the previous fiscal year.
-3-

The main factors were increases of 21,480 million yen in retained earnings thanks to the recording of net income throughfavorable consolidated results, and 1,400 million yen in foreign currency translation adjustments due to foreign exchange
fluctuation, despite cash dividends paid of 5,714 million yen.
As a result, the equity ratio became 67.2% compared with 61.8% at the end of the previous fiscal year.

(3) Qualitative Information Regarding Consolidated Projections
As for the future of the economy, the Group expects a difficult business environment to continue, including a weak
individual consumption in Japan and an economic slowdown 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 its three-year Mid-term Plan in the current fiscal year, and will steadily
implement the strategies in this plan, aiming for medium- to long-term growth.
Specifically, in the Toys and Hobby Business, our plan for the Japanese market is to strengthen development throughcoordinated sales of products in the variety of categories revolving around long-established character toys, such as KAMENRIDER WIZARD as well as Kyouryuger (Power Rangers series) and DOKIDOKI! PRETTY CURE, which started in
February 2013. In addition, we will aim for the position as the overwhelming No. 1 in Japan by introducing new products
and services such as card games, plastic models, and highly collectable toys for adults targeting the variety of customers.
Overseas, in the ongoing harsh market environment of North America and Europe, the Group will strive to improve
profitability by focusing on products of the mainstay content Power Rangers series by strengthening integrated brandmanagement of North America and Europe while restoring the business foundation for next fiscal year. In the Asian region,
the Group aims to achieve growth through developments in conjunction with Japan, focusing on plastic models and highlycollectable toys for adults that are popular in Japan.
With respect to the Content Business, in the popular network contents, the Group aims to achieve stable deployment ofsocial games through the launch of new games and timely upgrades of existing content and strengthening deployment ofcontent for PC such as Mobile Suit Gundam Online. Aiming to promote sales, we will release ONE PIECE KAIZOKUMUSOU 2 for PlayStation 3 and PS Vita for home video game software, which will enter the off-season for title releases,
and Mobile Suit Gundam UC episode 6 “SORA to HOSHI to” for our strongly performing visual and music content.
In the Amusement Facility Business, in Japan, we will continue to promote the development of differentiated facilities
that offer the experience of the Group’s distinctive worldview of specific characters, while developing facilities andservices aimed at each target customer through reinforcement of our marketing by customer segment. Overseas, we will
strive to improve profitability by implementing various efficiency measures in North America and Europe.
In light of the favorable performance of the Content Business in Japan in the third quarter (nine months) and more
recently, the Group has revised its consolidated projections for the full fiscal year ending March 31, 2013 that wasannounced in the Consolidated Financial Report for the Second Quarter of the Fiscal Year Ending March 31, 2013 on
November 2, 2012. Please see page 5 for the details of the revision.

-4-

Revision to the consolidated projections for the full fiscal year
(April 1, 2012 to March 31, 2013)
Operating
Net Sales
Income(¥ million)(¥ million)
Previous projections (A)455,000
40,000
Revised projections (B)460,000
42,500Change in amount (B–A)
5,000
2,500
Change (%)
1.1
6.3
Reference: Results for theprevious fiscal year
454,210
34,606

Recurring
Income(¥ million)
40,00042,500
2,500
6.3

Net
Income(¥ million)
23,00024,5001,500
6.5

34,96019,303Net Income
per Share
104.69 yen
111.52 yen––
85.62 yen

(April 1, 2011 to March 31, 2012)

2. Matters Regarding Summary Information (Notes)(1) Changes in Significant Subsidiaries during the Period
During the second quarter, on September 28, 2012, a consolidated subsidiary NAMCO BANDAI Partners S.A.S. wasmerged into a consolidated subsidiary NAMCO BANDAI Games Europe S.A.S., and it was excluded from the scope of
consolidation as a result.

(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
income before income taxes and minority interests for the fiscal year including the current third quarter, and next bymultiplying the quarterly income before income taxes and minority interests by such estimated effective tax rate.

(3) Changes in Accounting Policies, Changes in Accounting Estimation and Restatement
Change in accounting policy that is difficult to distinguish from change in accounting estimation
Following the revision of the Corporation Tax Act, the Company and part of its domestic consolidated subsidiaries
applied the depreciation method in compliance with the revised Corporation Tax Act to property, plant and equipment
acquired on or after April 1, 2012 from the first quarter of the fiscal year ending March 31, 2013.
Consequently, operating income, recurring income, and income before income taxes and minority interests for the third
quarter (nine months) increased by 183 million yen, respectively, compared with the previous method.

(4) Additional Information
Application of consolidated taxation regime
Effective from April 1, 2012, the Company applied consolidated taxation regime.

-5-3. Consolidated Financial Statements(1) Quarterly Consolidated Balance Sheets(¥ million)
Prior Fiscal Year(As of March 31, 2012)

Current 3rd quarter(As of December 31, 2012)

AssetsCurrent assets
Cash and time deposits

106,958

100,596

Trade receivables

69,10273,945

Short-term investments

2,073

4,428

Finished goods and merchandise

12,907

13,636Work in process

19,41725,007

Raw materials and supplies

4,714

5,117

Other current assets

26,423

23,773

(677)

(512)

240,920

245,992

Property, plant and equipment

44,50047,138Intangible assets

8,194

8,155

Other investments and assets

50,26749,454

Allowance for doubtful receivables(1,711)(1,379)Total investments and other assets

48,55648,074

101,251

103,369

342,171349,361

Allowance for doubtful receivables
Total current assets
Fixed assets

Investments and other assets

Total fixed assets
Total assets-6-(¥ million)
Prior Fiscal Year(As of March 31, 2012)

Current 3rd quarter(As of December 31, 2012)

Liabilities
Current liabilities
Trade payables

48,742

44,346

Short-term borrowings

6,773

5,560

Accrued income taxes

9,360

5,302

Provision

2,980

2,705

Other current liabilities

40,091

36,401

Total current liabilities

107,946

94,315

12,883

10,166

Accrued retirement and severance benefits

3,140

3,526

Other long-term liabilities

5,075

4,888

Total long-term liabilities

21,09918,581129,046

112,897

10,00010,000Long-term liabilities
Long-term borrowings

Total liabilities
Net assets
Stockholders’ equity
Common stock
Additional paid-in capital

52,24552,245Retained earnings

173,250

194,730

Treasury stock(2,383)(2,384)

Total stockholders’ equity

233,112254,592

2,867

2,711

229

(8)

Accumulated other comprehensive income
Unrealized gains or losses on other securities, net of tax
Deferred gains or losses on hedges, net of tax
Land revaluation, net of tax(6,408)(5,608)Foreign currency translation adjustments(18,357)(16,957)

Total accumulated other comprehensive income(21,669)(19,863)

Minority interests

1,682

1,735

Total net assets

213,125

236,464

342,171349,361

Total liabilities and net assets-7-

(2) Quarterly Consolidated Statements of Operations and Quarterly Consolidated Statements of Comprehensive
Income(Quarterly Consolidated Statements of Operations)(¥ million)
Prior 3rd quarter(From April 1, 2011
to December 31, 2011)

Current 3rd quarter(From April 1, 2012
to December 31, 2012)

Net sales

323,397

350,637

Cost of sales

200,158

212,100

Gross profit

123,239

138,536

Selling, general and administrative expenses

92,455

94,342

Operating income

30,78344,194

222

237

–

243

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

823

586

Total non-operating income

1,045

1,067

Interest expense

90

137

Equity in loss of affiliated companies

341–

Other non-operating expenses

586

77

Total non-operating expenses

1,017

215

30,81145,046

Gain on sales of fixed assets

17

38

Gain on sales of investments in affiliated companies

84

32

Gain on negative goodwill–

24

Other extraordinary income

1990

Total extraordinary income

300

95

Non-operating expenses

Recurring income
Extraordinary income

Extraordinary loss
Provision for losses from business restructuring
Other extraordinary loss
Total extraordinary loss

206

322

1,135

627

1,342

950

Income before income taxes and minority interests

29,77044,191

Income taxes

13,23416,014

Income before minority interests

16,53628,176

Minority interests
Net income

-8-

234

181

16,301

27,995

(Quarterly Consolidated Statements of Comprehensive Income)(¥ million)
Prior 3rd quarter(From April 1, 2011
to December 31, 2011)
Income before minority interests

Current 3rd quarter(From April 1, 2012
to December 31, 2012)

16,53628,176

Other comprehensive income
Unrealized gains or losses on other securities, net of tax

1,056

(153)

Deferred gains or losses on hedges, net of tax

(91)

(238)

Land revaluation, net of tax

82-(2,125)

1,425

(60)

(2)

(1,137)

1,031

15,39829,208Comprehensive income attributable to owners of the parent

15,23729,001

Comprehensive income attributable to minority interests

160

206

Foreign currency translation adjustments
Share of other comprehensive income of associates
accounted for using equity method
Total other comprehensive income
Comprehensive income
Comprehensive income attributable to-9-(3) Notes on Premise of Going Concern
Not applicable.

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

(5) Segment Information(Segment Information)
I. Prior 3rd quarter (From April 1, 2011 to December 31, 2011)
1. Information regarding the amounts of net sales and income/loss by reportable segment(¥ million)
Reportable Segments
Adjustments

Consolidated
Total

Total

Subtotal

Other(Note 1)45,874

317,382

6,015

323,397–

323,397

9,339

92

13,566

11,73325,300(25,300)–

133,570

151,41145,967

330,949

17,749348,698(25,300)

323,397

17,485

11,636

1,827

30,9491,758

32,708(1,924)30,783Toys and
Hobby
Business

To external customers
Inter-segment sales
and transfers
Total

Content
Business

Amusement
Facility
Business

129,435

142,071

4,134(Note 2)

(Note 3)

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 building management for each of the Group’s strategic business units are classified.
Included in the 1,924 million yen deducted from segment income as adjustment are an addition of 26 million
yen in inter-segment eliminations, and a deduction of 1,951 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 quarterly 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 -

II. Current 3rd quarter (From April 1, 2012 to December 31, 2012)
1. Information regarding the amounts of net sales and income/loss by reportable segment(¥ million)
Reportable Segments
Adjustments

Consolidated
Total

Total

Subtotal

Other(Note 1)

43,798343,400

7,237

350,637–

350,6379,315

4714,622

12,283

26,905(26,905)–

129,279

184,898

43,845358,023

19,520377,543(26,905)

350,637

12,52930,982940

44,452

1,732

46,184(1,989)44,194

Toys and
Hobby
Business

To external customers
Inter-segment sales
and transfers
Total

Content
Business

Amusement
Facility
Business

124,018

175,583

5,260(Note 2)

(Note 3)

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 1,989 million yen deducted from segment income as adjustment are an addition of 333 million
yen in inter-segment eliminations, and a deduction of 2,323 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 quarterly 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.
3. Changes in reportable segments etc.
Following the revision of the Corporation Tax Act, the Company and part of its domestic consolidated subsidiaries
applied the depreciation method in compliance with the revised Corporation Tax Act to property, plant andequipment acquired on or after April 1, 2012, as described in the section of “(3) Changes in Accounting Policies,
Changes in Accounting Estimation and Restatement, Change in accounting policy that is difficult to distinguishfrom change in accounting estimation” of “2. Matters Regarding Summary Information (Notes),” from the firstquarter of the fiscal year ending March 31, 2013. As a result, the method of depreciation of reportable segments waschanged to a method that is in compliance with the revised Corporation Tax Act.
In accordance with these changes, the amount of impact on the segment income of each reportable segment is asfollows.
(¥ million)
Reportable Segments

Segment income

Note:

Toys and
Hobby
Business

Content
Business

Amusement
Facility
Business

Subtotal

136

39

0

176

Other

11

Total

188

Adjustments Consolidated
Total(Note)(5)

183

Included in the 5 million yen deducted from segment income as adjustment are a deduction of 27 million yen ininter-segment eliminations, and an addition of 22 million yen in corporate expenses that cannot be allocated to any
reportable segment.
- 11 -