Financial Results
for the First Half of the Fiscal Year Ending March 31, 2023
- Supplementary Information -[Contents]
I. Overview of Financial Results for the First Half of the Fiscal Year Ending March 31, 2023
1. Status of Profit/Loss ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ 1–2
2. Business Income ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ

3

3. Margin ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ

3

4. ROE ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ

4

5. OHR ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ

5

6. Gain/Loss on Securities ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ

6

7. Capital Ratio (Domestic Standards) ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ 7–8
II. Status of Loans
1. Risk-monitored Loans and Loans Based on the Financial Reconstruction Act ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ

9

2. Coverage Status of Loans Based on the Financial Reconstruction Act ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ 10
3. Status of Reserve for Possible Loan Losses ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ 10
4. Status of Problem Assets Subject to Disclosure ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ 11
5. Loan Breakdown by Industrial Sector ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ 12–14
6. Deposits and Loans ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ 15–18
III. Valuation Gain/Loss on Securities
1. Valuation Standards ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ 19
2. Gain/Loss on Valuation ꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏꞏ 19

I. Overview of Financial Results for the First Half of the Fiscal Year Ending March 31, 2023
1. Status of Profit/Loss(1) Tokyo Kiraboshi Financial Group, Inc. [Consolidated]
Ordinary income in the first half of the fiscal year ending March 31, 2023 increased by ¥13,678 million year-on-yearto ¥60,608 million, while ordinary profit increased by ¥5,817 million year-on-year to ¥13,217 million. Profit attributable to owners of parent increased by ¥3,859 million year-on-year to ¥8,625 million.
(Millions of yen)First half ended
Sept. 30, 2022 (A)First half ended
Sept. 30, 2021 (B)Difference(A) – (B)

Ordinary income

1

60,60813,67846,930Gross business profit

239,6571,960

37,697(Excluding gains/losses on bonds (five accounts
total))

3

44,523

7,143

37,380Net interest income

433,663

4,232

29,431

Trust fees

5

221

27

194

Net fees and commissions

6

7,071

(331)

7,402

Other business income (loss)

7(1,298)(1,968)669

Expenses (excluding non-recurring losses)

8

28,372614

27,758Credit-related costs

9500(2,663)

3,163

Write-off of loans

10

2

2

－

Transfer to reserve for individual possible
loan losses

11

1,699

(941)

2,641

Other credit-related costs

12(1,202)(1,724)

521

Gains (losses) on stocks and other securities

13

3,034

2,605

428

Profit (loss) on investments based on the equity
method

14

4

(5)

10

Others

15

(607)

(792)

184

Ordinary profit

16

13,217

5,817

7,399

Extraordinary profit (loss)

17

963

1,015

(52)

Income before income taxes

18

14,180

6,832

7,347

Total income taxes

19

5,608

3,026

2,581

Income taxes – current

20

3,351

1,657

1,693

Income taxes – deferred

21

2,256

1,368

888

Profit

22

8,572

3,806

4,765

Loss attributable to non-controlling interests

23

(53)

(53)

－

Profit attributable to owners of parent

24

8,625

3,859

4,765

(Number of consolidated subsidiaries and equity-method affiliates)(Number of companies)

Consolidated subsidiaries

25

16

1

15

Equity-method affiliates

26

3

1

2

1

(2) Kiraboshi Bank, Ltd.
In the first half of the fiscal year ending March 31, 2023, although a loss on sale of foreign bonds was recorded, nonconsolidated ordinary profit increased by ¥14,804 million year on year to ¥21,764 million, as a result of such factors as anincrease in interest on loans and discounts due in part to promotion of main bank relationship-building and business financing activities, a significant increase in net interest income including posting of dividends received from affiliates, combinedwith a decrease in credit-related costs. Net income for the first half ended September 30, 2022, increased by ¥12,673 million
year-on-year to ¥17,332 million.
* An amount equivalent to ¥6,470 million in profit on investments based on the equity method, which was posted in theGroup’s accounts in the previous fiscal year, is included in net interest income of the first half of the fiscal year ending
March 31, 2023, as dividends from affiliates.

[Non-consolidated](Millions of yen)First half ended
Sept. 30, 2022 (A)Ordinary income
Gross business profit(Excluding gains/losses on bonds (five accounts total))(Gross core business profit)
Gross domestic business profit(Excluding gains/losses on bonds (five accounts total))
Net interest income
Trust fees
Net fees and commissions
Other business income (loss)
Gross international business profit(Excluding gains/losses on bonds (five accounts total))
Net interest income
Net fees and commissions
Other business income (loss)
Expenses (excluding non-recurring losses)
Personnel expenses
Non-personnel expenses
Taxes
Net business income (before transfer to reserve for(Net business income)general possible loan losses)(Excluding gains/losses on bonds (five accounts total))(Core business income)Net core business income (excluding gains ([losses]) on cancellation of investment
trusts)Transfer to reserve for general possible loan losses(1)
Net business income(Gains/losses on bonds (five accounts total))
Non-recurring profit (loss)
Loss from write-off of non-performing loans(2)
Write-off of loans
Transfer to reserve for individual possible loan losses
Loss on disposal of receivables
Provision for contingent loss
Credit guarantee association responsibility-sharing system charge
Other losses from write-off of non-performing loans
Reversal of allowance for loan losses(3)
Recoveries of written-off claim
Gains (losses) on stocks and other securities
Gain on sale of stocks and other securities
Loss on sale of stocks and other securities
Loss on devaluation of stocks and other securities
Other non-recurring profit (loss)
Ordinary profit
Extraordinary profit (loss)
Income before income taxes
Total income taxes
Income taxes – current
Income taxes – deferred
Net income
Credit-related costs(1)＋(2)－(3)Difference(A) – (B)First half ended
Sept. 30, 2021 (B)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

59,83845,22548,714
48,14845,22637,802
221
4,938
5,185
(2,922)
3,488
2,211
98
(5,232)25,026
10,992
11,721
2,311

20,4709,185
12,992
13,857
11,336
9,379
27
(314)
4,766
(4,672)
1,655
762
(2)
(5,432)
(731)
(677)
(76)
22

39,36836,03935,722
34,29033,89028,423
194
5,253
419
1,749
1,832
1,449
101
199
25,757
11,67011,7982,289

19

20,198

9,916

10,282

20

23,68813,7239,965

21

23,763

13,794

9,968

22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46

(1,302)21,501(3,489)
262
1,783
－

(1,589)11,506(3,806)
3,297(1,027)
－

287
9,994
317
(3,035)
2,810
－

1,666
－

(905)
－

2,571
－

23
86
6
－

13
(135)
0
－

10
222
6
－

30
3,019
3,108
88
－

21
(76)

(1,004)
21,764
1,415
23,180
5,847
3,038
2,808
17,332

9
3,095
2,881
32
(247)
(834)
14,804
1,458
16,262
3,589
1,827
1,761
12,673

227
55
247
(169)
6,959
(42)
6,917
2,258
1,211
1,046
4,659

47

480

(2,617)

3,098

48
49
50

53,731
15,755
11,221

13,9608,639
6,560[Consolidated](Millions of yen)

Ordinary income
Ordinary profit
Profit attributable to owners of parent

239,7707,115
4,660

2. Business Income
Kiraboshi Bank, Ltd. [Non-consolidated](Millions of yen)First half ended
Sept. 30, 2022 (A)Net business income (before transfer to reserve forgeneral possible loan losses)

20,198Per employee (thousands of yen)
Business Income
Per employee (thousands of yen)
Net core business income
Per employee (thousands of yen)

Difference(A) – (B)9,916First half ended
Sept. 30, 2021 (B)
10,282

8,217

4,253

3,963

21,501

11,506

9,994

8,747

4,894

3,853

23,68813,723

9,965

9,637

5,795

3,841

(Note) For employees above, the average number of employees during the period under review, including executive
officers but excluding temporary employees, fixed-term employees, and secondees, has been used.

3. Margin
Kiraboshi Bank, Ltd. [Non-consolidated]<Combined basis>(%)
First half ended
Sept. 30, 2022 (A)Difference(A) – (B)First half ended
Sept. 30, 2021 (B)Yields on interest-earning assets

(C)

1.34

0.26

1.07

Loans and bills discounted

(c)

1.24

0.04

1.19

Securities
Cost of funding
Deposits, etc.

2.69

1.50

1.18

(D)

0.84

(0.07)

0.91

(d)

0.01

(0.00)

0.01

0.18

0.14

0.03

External liabilities
Difference of interest rates between
deposits and loans(c)－(d)

1.23

0.05

1.18

Net interest margin(C)－(D)

0.50

0.34

0.16

(Note) Interest on loans and discounts used as the basis for calculating yield on loans and bills discounted includes
interest subsidies.

<Domestic Operations>(%)
First half ended
Sept. 30, 2022 (A)Difference(A) – (B)First half ended
Sept. 30, 2021 (B)Yields on interest-earning assets

(C)

1.27

0.22

1.04

Loans and bills discounted

(c)

1.21

0.02

1.18

2.93

1.72

1.20

(D)

0.81

(0.09)

0.91

(d)

0.01

(0.00)

0.01

0.09

0.09

0.00

Securities
Cost of funding
Deposits, etc.
External
Difference of interest rates between
deposits and loans(c)－(d)

1.20

0.03

1.17

Net interest margin(C)－(D)

0.45

0.32

0.13

(Note) Interest on loans and discounts used as the basis for calculating yield on loans and bills discounted includes
interest subsidies.

34. ROE
Tokyo Kiraboshi Financial Group, Inc. [Consolidated](%)
First half ended
Sept. 30, 2022 (A)On basis of profit attributable to owners of parent

First half ended
Sept. 30, 2021 (B)Difference(A) – (B)

5.46

2.45

3.00

(Note) Average net assets, the denominator, is computed as the sum of net assets at the beginning and the end of theperiod, divided by two.

Kiraboshi Bank, Ltd. [Non-consolidated](%)
First half ended
Sept. 30, 2022 (A)First half ended
Sept. 30, 2021 (B)Difference(A) – (B)On a basis of net business income (before transfer
to reserve for general possible loan losses)

13.18

6.41

6.77

On a basis of net business income

14.04

7.45

6.58

On a basis of net core business income

15.46

8.90

6.56

On basis of profit attributable to owners of parent

11.31

8.24

3.06

(Note) Average net assets, the denominator, is computed as the sum of net assets at the beginning and at the end of theperiod, divided by two.

Kiraboshi Bank, Ltd. [non-consolidated] (exclusive of ¥6.4 billion in dividends received fromaffiliates)(%)
First half ended
Sept. 30, 2022 (A)First half ended
Sept. 30, 2021 (B)Difference(A) – (B)On a basis of net business income (before transfer
to reserve for general possible loan losses)

9.06

2.28

6.77

On a basis of net business income

9.92

3.33

6.58

On a basis of net core business income

11.36

4.80

6.56

On basis of profit attributable to owners of parent

7.16

4.10

3.06

(Note) Average net assets, the denominator, is computed as the sum of net assets at the beginning and the end of theperiod, divided by two.

Kiraboshi Bank, Ltd. [Consolidated](%)
First half ended
Sept. 30, 2022 (A)First half ended
Sept. 30, 2021 (B)Difference(A) – (B)On a basis of net business income (before transfer
to reserve for general possible loan losses)

8.94

2.23

6.71

On a basis of net business income

9.77

3.24

6.53

On a basis of net core business income

11.14

4.63

6.50

On basis of profit attributable to owners of parent

7.06

4.09

2.97

(Note) Average net assets, the denominator, is computed as the sum of net assets at the beginning and at the end of theperiod, divided by two.

4

5. OHR
Kiraboshi Bank, Ltd. [Non-consolidated](%)
First half ended
Sept. 30, 2022 (A)Difference(A) – (B)First half ended
Sept. 30, 2021 (B)On a basis of gross core business profit

51.37(20.73)72.10

On a basis of gross business profit

55.33(16.13)

71.46(Note)OHR＝

Expenses
Gross business profit

× 100

Kiraboshi Bank, Ltd. [non-consolidated] (exclusive of ¥6.4 billion in dividends received fromaffiliates)(%)
First half ended
Sept. 30, 2022 (A)Difference(A) – (B)First half ended
Sept. 30, 2021 (B)On a basis of gross core business profit

59.24(12.86)72.10

On a basis of gross business profit

64.57(6.89)

71.46(Note)OHR＝

Expenses
Gross business profit

5

× 100

6. Gain/Loss on Securities
Kiraboshi Bank, Ltd. [Non-consolidated](Millions of yen)First half ended
Sept. 30, 2022 (A)First half ended
Sept. 30, 2021 (B)Difference(A) – (B)

Gains (losses) on bonds(3,489)(3,806)317

Gain on sale of bond

4,344

3,920

423

Gain on redemption of bond

105

6

98

7,939

7,734

205

Loss on redemption of bond

－

－

－

Amortization on bond

－

－

－

Gain (loss) on securities from application of markto-market accounting (securities)

3,019

3,095

(76)

Gain on sale of stocks and other securities

3,108

2,881

227

Loss on sale of stocks and other securities

88

32

55

Amortization of stock and other securities

－

(247)

247

Loss on sale of bond6

7. Capital Ratio (Domestic Standards)(1) Tokyo Kiraboshi Financial Group, Inc. [Consolidated](Millions of yen, %)September 30,
2022 (A)(1) Capital ratio (%)(4)/(5)(2) Basic items in core capital(3) Adjustments in core capital(4) Capital(2) – (3)Directly issued qualifying common stock or mandatory convertible preferred stockplus related capital surplus and retained earnings
Total provisions included in basic items in core capital
Eligible capital instruments subject to transitional arrangements included in basic
items in core capital(5) Risk-weighted assets(6) Total necessary capital(5) × 4%

Difference(A) – (B)

March 31,2022 (B)

8.40(0.01)

8.41

328,795

4,172

324,623

18,265(7,315)25,580310,530

11,488299,042

316,160

6,686

309,473

10,115(1,339)11,455－－－

3,696,300

141,2073,555,093

147,852

5,648

142,203(2) Kiraboshi Bank, Ltd. [Non-consolidated](Millions of yen, %)Difference(A) – (B)

March 31,
2022
(B)

8.46

0.25

8.21

(2) Basic items in core capital

323,346

14,250309,095(3) Adjustments in core capital

12,214(7,440)19,655311,131

21,690289,440

313,641

15,573

298,068

9,725(1,322)

11,048－－－3,673,384

149,718

3,523,665

146,935

5,988

140,946

September 30,
2022 (A)(1) Capital ratio (%)(4) Capital(4)/(5)(2) – (3)Directly issued qualifying common stock or mandatory convertible preferred stockplus related capital surplus and retained earnings
Total provisions included in basic items in core capital
Eligible capital instruments subject to transitional arrangements included in basic
items in core capital(5) Risk-weighted assets(6) Total necessary capital(5) × 4%(3) Kiraboshi Bank, Ltd. [Consolidated](Millions of yen, %)September 30,
2022 (A)(1) Capital ratio (%)(4)/(5)(2) Basic items in core capital(3) Adjustments in core capital(4) Capital(2) – (3)Directly issued qualifying common stock or mandatory convertible preferred stockplus related capital surplus and retained earnings
Total provisions included in basic items in core capital
Eligible capital instruments subject to transitional arrangements included in basic
items in core capital(5) Risk-weighted assets(6) Total necessary capital(5) × 4%7

Difference(A) – (B)

March 31,
2022
(B)

8.60

0.10

8.50

330,925

6,897

324,027

15,230(8,672)

23,903

315,694

15,570300,124

318,101

9,462

308,639

9,852(1,340)11,193－－－

3,667,189

138,760

3,528,428

146,687

5,550

141,137

(4) UI Bank Co., Ltd.
(Millions of yen, %)September 30,
2022 (A)(1) Capital ratio (%)(4)/(5)(2) Basic items in core capital(3) Adjustments in core capital(4) Capital(2) – (3)Directly issued qualifying common stock or mandatory convertible preferred stockplus related capital surplus and retained earnings

Difference(A) – (B)

March 31,
2022
(B)

13.56

(2.13)

15.70

7,465

3,429

4,036

1,336

74

1,262

6,128

3,355

2,773

7,389

3,382

4,007

Total provisions included in basic items in core capital

75

46

28

Eligible capital instruments subject to transitional arrangements included in basic
items in core capital

－

－

－

45,176

27,513

17,662

1,807

1,100

706

(5) Risk-weighted assets(6) Total necessary capital(Note)(5) × 4%

Capital ratio in each of the charts above is calculated in accordance with Notification No. 19 and No. 20 issued
by the Japanese Financial Services Agency in 2006.
The standardized approach is applied for calculating credit risks and assets, while the fundamental approach isapplied for calculating the amount equivalent to operational risk.
* A portion of retirement benefit trust assets (¥14.5 billion) was returned to Kiraboshi Bank, Ltd. in the first half ofthe fiscal year ending March 2023, in order to bring the net defined benefit assets of the bank to an appropriate
level. This has resulted in a decrease in “Adjustments in core capital” and an increase in “Capital” of Tokyo
Kiraboshi Financial Group. Inc. (consolidated) and Kiraboshi Bank, Ltd. (non-consolidated and consolidated).

8

II. Status of Loans
1. Risk-monitored Loans and Loans Based on the Financial Reconstruction Act
Kiraboshi Bank, Ltd. [Non-consolidated](Millions of yen)
September
30, 2022 (A)Bankrupt and quasi-bankrupt assets
Doubtful assets
Substandard assets
Past-due loans (3 months or more)
Restructured loans
Sub-total
Normal assets
Total credit balance

March 31,2022 (B)

September
30, 2021 (C)447(15,995)
686
(39)
726

19,863
105,125
8,471
210
8,261

18,764
110,196
6,921
75
6,845

(14,861)
349,983
335,122

133,460
4,292,288
4,425,748

135,882
4,119,590
4,255,472

Difference(A) – (B)

Difference(A) – (C)19,211
94,201
7,607
36
7,571

(651)
(10,924)
(863)
(174)
(689)

121,020
4,469,574
4,590,594(12,439)
177,286
164,846(Ratio to total credit balance)(%)
September
30, 2022 (A)Bankrupt and quasi-bankrupt assets
Doubtful assets
Substandard assets
Past-due loans (3 months or more)
Restructured loans
Ratio to total credit balance

0.41
2.05
0.16
0.00
0.16
2.63

Difference(A) – (B)

Difference(A) – (C)(0.03)(0.32)(0.02)(0.00)(0.02)(0.37)(0.02)(0.53)
0.00(0.00)
0.00(0.55)March 31,2022 (B)

September
30, 2021 (C)

0.44
2.37
0.19
0.00
0.18
3.01

0.44
2.58
0.16
0.00
0.16
3.19

[After partial direct write-offs](Millions of yen)
September
30, 2022 (A)Bankrupt and quasi-bankrupt assets
Doubtful assets
Substandard assets
Past-due loans (3 months or more)
Restructured loans
Sub-total
Normal assets
Total credit balance

5,568
94,201
7,607
36
7,571
107,377
4,469,574
4,576,952

Difference(A) – (B)

Difference(A) – (C)(248)
(10,924)
(863)
(174)
(689)
(12,037)
177,286
165,248436(15,995)
686
(39)
726
(14,872)
349,983
335,110

March 31,2022 (B)

September
30, 2021 (C)5,817
105,125
8,471
210
8,261
119,414
4,292,288
4,411,703

5,132
110,196
6,921
75
6,845
122,250
4,119,590
4,241,841(Ratio to total credit balance)(%)
September
30, 2022 (A)Bankrupt and quasi-bankrupt assets
Doubtful assets
Substandard assets
Past-due loans (3 months or more)
Restructured loans
Ratio to total credit balance

0.12
2.05
0.16
0.00
0.16
2.34

Difference(A) – (B)

Difference(A) – (C)(0.01)(0.32)(0.02)(0.00)(0.02)(0.36)

0.00(0.53)
0.00(0.00)
0.00(0.53)March 31,2022 (B)

September
30, 2021 (C)

0.13
2.38
0.19
0.00
0.18
2.70

0.12
2.59
0.16
0.00
0.16
2.88

(Note) Due to the enforcement of “Cabinet Office Order to Partially Amend the Ordinance for Enforcement of the Banking
Act, etc.” (Cabinet Office Order No. 3, January 24, 2020) effective March 31, 2022, “risk-monitored loans” categories, etc. based on the Banking Act are aligned with loan categories, etc. disclosed under the Act on Emergency
Measures for the Revitalization of the Financial Functions (loans based on the Financial Reconstruction Act), andstated on the basis of total credit balance, which includes not only loans and bills discounted but also accrued interest, etc.
9

2. Coverage Status of Loans Based on the Financial Reconstruction Act
Kiraboshi Bank, Ltd. [Non-consolidated](Millions of yen, %)September
30, 2022 (A)March 31,2022 (B)

September
30, 2021 (C)(12,216)

105,398

105,276(2,556)

23,62324,765

(321)

(33)

14,362

14,074

Difference(A) – (B)

Difference(A) – (C)93,059(12,338)

22,208(1,414)Bankrupt and quasi-bankrupt assets

14,041

Doubtful assets

Covered amount(D)

Reserve for possible loan losses

7,554

(926)

(2,518)

8,480

10,073

Substandard loans

613

(167)

(4)

780

617

Collateral guarantees, etc.

70,851(10,923)(9,659)81,77480,511

Bankrupt and quasi-bankrupt assets

5,170

(330)

480

5,500

4,689

Doubtful assets

64,083(10,020)(10,238)

74,10374,321Substandard loans

1,597

(573)

97

2,170

1,500

121,020(12,439)(14,861)

133,460

135,882

76.89(2.07)(0.58)

78.97

77.47

Problem assets(E)

Coverage ratio(D)/(E)

3. Status of Reserve for Possible Loan Losses
Kiraboshi Bank, Ltd. [Non-consolidated](Millions of yen)
September
30, 2022 (A)Reserve for possible loan losses

Difference(A) – (B)

Difference(A) – (C)March 31,2022 (B)

September
30, 2021 (C)31,281(2,550)(2,502)

33,83133,783

Provision of general reserve for possible
loan losses

9,576(1,302)

49

10,879

9,527

Provision for individual possible loan losses

21,704(1,247)(2,551)

22,952

24,25610

4. Status of Problem Assets Subject to Disclosure
Kiraboshi Bank, Ltd. [Non-consolidated][First half of the fiscal year ending March 2023 (as of September
30, 2022)(Billions of yen)Self-assessment

Disclosed debts based on Financial Reconstruction Act(Object: Total credit, etc.)(Object: Total credit, etc.)

Classification ofborrowers

Classification
Not classified

Disclosed debts(credit balance)

Classification Classification Classification
II

III

IV

0.2

─
(0)

─
(4.4)

Collateralguarantees,etc.

Reserve

Coverage ratio

5.1

14.0

100.0%

Bankrupt borrowers
5.1
<0.6>

4.9

Bankrupt and quasi-bankrupt

Virtually bankrupt
borrowers
14.0

19.2
11.7

2.2

<4.9>

─

─

(0.3)

(9.1)

<5.5>

Borrowers withbankruptcy concerns
94.2<100.0%>

Doubtful assets
51.2

20.3

22.5
(7.5)

94.2

64.0

7.5

76.0%

1.5

0.6

29.0%

70.8

22.2

76.8%

Past-due loans(3 months or

Substandard
loans
Borrowers
requiring
cautionSubstandard
borrowers

853.7

9.1

more)
0
Restructured
loans

7.5
1.0

8.0

Subtotal
121.0
Claims to borrowers
requiring caution,
excluding claims tosubstandard
borrowers

Borrowers
requiring
caution,excludingclaims to
substandard
borrowers<107.3>

Total<73.9%>

846.0

844.5

267.7

Normal borrowers
3623.43623.4576.8
Normal assets
4,469.5

Total

Total

4,590.5<4,576.9>

3,960.2

607.7

22.5

─

Ratio to total debts

86.2%

13.2%

0.4%

─

4,590.5<4,576.9>(Notes) 1. Self-assessment includes loans, repayments for which payment is approved, foreign exchange, provisional
payment pursuant to loans, accrued interest, and privately placed bonds guaranteed by banks. The amountfor privately placed bonds guaranteed by banks is recorded in fair value.
2. Brackets indicate the reserve amounts against the classified amounts based on the self-assessment results.
Reserves are recorded for non-classified loans.
3. Kiraboshi Bank did not take partial direct write-offs. Figures assuming the bank had taken partial direct writeoffs are provided in angled brackets.
4. Partial direct write-off means that, regarding debts with collateral/guarantees that are judged uncollectible orvalueless, the Classification IV amount is decreased from the debt amount directly as a loan loss write-off.

11

5. Loan Breakdown by Industrial Sector
Kiraboshi Bank, Ltd. [Non-consolidated](i) Loan breakdown by industrial sector(Millions of yen)
Balance at
September 30,
2022 (A)Difference(A) – (B)

Difference(A) – (C)Balance at
March 31, 2022
(B)

Balance at
September
30, 2021 (C)4,540,743

170,960

351,702

4,170

349,629

4,369,783

4,191,114

3,822

347,532

Agriculture, forestry

1,143

347,880

1

37

1,142

Fishery
Mining, quarrying of stone and gravel

1,106

169
1,797

55
312

20
(125)

114
1,485

149
1,922

Construction
Electricity, gas and heat supplies, and waterworks

235,094
21,4094,238(2,069)6,703(1,933)230,856
23,478228,391
23,342

Communication service
Transportation, postal activities

123,91978,4802,147(5,731)

6,372(8,321)

121,772
84,211

117,547
86,801

Commerce
Banks and other financial institutions

559,260
360,998

14,07587,69046,624132,307545,185
273,308

512,636
228,691

Real estate(Real estate brokerage)

1,274,416
477,344

51,782
16,339123,80362,122

1,222,634
461,005

1,150,613
415,222(Real estate leasing)
Goods rental and leasing

797,072
108,544

35,443
3,362

61,682
9,646

761,629
105,182

735,390
98,898

Scientific research, professional and technical services
Accommodations

85,92517,091

3,156(1,488)

5,178
607

82,76918,57980,747
16,484

Restaurant businesses
Living-related and personal services, amusement
services

54,123(2,508)(4,004)56,631

58,12775,778892

9,618

74,886

66,160

Education, learning support
Medical healthcare and welfare

40,255
188,119

4,406
15,2493,943
10,51435,849172,870

36,312
177,605

Other services
Local governments

127,700
96,968(3,443)(6,409)18,134(7,203)

131,143
103,377

109,566
104,171

Other

737,842

1,072(6,114)

736,770

743,956

All branches
Manufacturing(Notes)

1. As special international financial transaction account is included in “Other,” and the same applies for (ii) below.
2. “Real estate brokerage” consists of real estate services by businesses with a license for real estate brokerage, while “Real estateleasing” consists of leasing by personal businesses mainly engaged in apartment management. The same applies for (ii) below.

12

(ii) Loan breakdown by industrial sector (ratio)(%)
Balance at
September 30,
2022 (A)All branches
Manufacturing100.00%7.74%

Balance at
March 31, 2022
(B)

Balance at
September
30, 2021 (C)(0.55%)

100.00%7.95%

100.00%8.30%

Difference(A) – (B)－

Difference(A) – (C)－(0.20%)

Agriculture, forestry
Fishery

0.02%
0.00%

(0.00%)
0.00%(0.00%)
0.00%

0.02%
0.00%

0.02%
0.00%

Mining, quarrying of stone and gravel
Construction

0.03%
5.17%

0.00%
(0.10%)(0.00%)(0.27%)

0.03%
5.28%

0.04%
5.44%

Electricity, gas and heat supplies, and waterworks
Communication service

0.47%
2.72%

(0.06%)(0.05%)(0.08%)(0.07%)

0.53%
2.78%

0.55%
2.80%

Transportation, postal activities
Commerce

1.72%
12.31%(0.19%)(0.15%)(0.34%)
0.08%

1.92%
12.47%

2.07%
12.23%

Banks and other financial institutions
Real estate

7.95%
28.06%

1.69%
0.08%

2.49%
0.61%

6.25%
27.97%

5.45%
27.45%

10.51%
17.55%(0.03%)
0.12%

0.60%
0.00%

10.54%
17.42%

9.90%
17.54%

Goods rental and leasing

2.39%(0.01%)

0.03%

2.40%

2.35%

Scientific research, professional and technical services

1.89%(0.00%)(0.03%)

1.89%

1.92%

Accommodations
Restaurant businesses

0.37%
1.19%

(0.04%)(0.10%)(0.01%)(0.19%)

0.42%
1.29%

0.39%
1.38%

1.66%

(0.04%)

0.09%

1.71%

1.57%

(Real estate brokerage)(Real estate leasing)

Living-related and personal services, amusement
services
Education, learning support

0.88%

0.06%

0.02%

0.82%

0.86%

Medical healthcare and welfare
Other services

4.14%
2.81%

0.18%
(0.18%)(0.09%)
0.19%

3.95%
3.00%

4.23%
2.61%

Local governments

2.13%
16.24%(0.23%)(0.61%)(0.35%)(1.50%)

2.36%
16.86%

2.48%
17.75%

Other

13

(iii) Risk-monitored loans by industrial sector(Millions of yen)
Balance at
September 30,
2022 (A)All branches

Difference(A) – (B)

Difference(A) – (C)Balance at
March 31, 2022
(B)

Balance at
September
30, 2021 (C)121,020(12,439)(14,861)

133,460

135,882

Agriculture, forestry
Fishery

17,424
－
－

635
－
－

1,367
－
－

16,788－－16,057－－

Mining, quarrying of stone and gravel
Construction

－

－

－

－

－

9,440

327

1,503

Electricity, gas and heat supplies, and waterworks
Communication service

89
5,052

89
320

89
(168)

9,113
－

7,937
－

4,731

5,220

Transportation, postal activities
Commerce

3,112
38,202

111
77

(104)
(119)

3,000
38,124

3,216
38,322Banks and other financial institutions
Real estate259
11,972

110(11,357)(134)(14,107)148
23,329393
26,0791,576
10,396(11,711)354(13,533)(573)

13,287
10,041

15,10910,969

639

(748)

(613)

1,387

1,252

6,730

(29)

100

6,759

6,629

2,050
6,814

(29)
(1,117)(33)(2,596)

2,079
7,932

2,083
9,411

3,603

803

606

2,800

2,997

1,419

(711)

24

2,131

1,395

2,481
5,364
－

194
(132)
－

196
(55)
－

2,287
5,497
－

2,285
5,420
－

6,363

(985)

(816)

7,348

7,179

Manufacturing(Real estate brokerage)(Real estate leasing)
Goods rental and leasing
Scientific research, professional and technicalservices
Accommodations
Restaurant businesses
Living-related and personal services, amusement
services
Education, learning support
Medical healthcare and welfare
Other services
Local governments
Other(Note) Due to the enforcement of “Cabinet Office Order to Partially Amend the Ordinance for Enforcement of the Banking Act, etc.” (Cabinet Office
Order No. 3, January 24, 2020) effective March 31, 2022, “risk-monitored loans” categories, etc. based on the Banking Act are aligned withloan categories, etc. disclosed under the Act on Emergency Measures for the Revitalization of the Financial Functions (loans based on the
Financial Reconstruction Act), and stated on the basis of total credit balance, which includes not only loans and bills discounted but also
accrued interest, etc.

14

6. Deposits and Loans
Kiraboshi Bank, Ltd. [Non-consolidated](i) Status of loans(Millions of yen, %)Difference(A) – (B)

Difference(A) – (C)March 31,2022
(B)

September
30, 2021(C)

4,540,743

170,960

349,629

4,369,783

4,191,114(D)

4,540,743

170,960

349,629

4,369,783

4,191,114(E)

3,806,713

118,595

272,1453,688,118

3,534,568

3,111,503

123,340

282,3892,988,163

2,829,114

695,210(4,745)(10,244)699,955

705,454

September
30, 2022 (A)Loans (balance)(Excluding offshore accounts)
Loans to small andmedium-sized enterprises
Small and mediumsized enterprise loans
Personal loans
Percentage of total loans(E)/(D)

Loans (average balance)

83.83(0.56)(0.50)

84.40

84.33

4,406,625

289,901

417,769

4,116,724

3,988,856(ii) Consumer loan balance(Millions of yen)
Difference(A) – (B)

Difference(A) – (C)March 31,2022
(B)

September
30, 2021(C)

695,210(4,745)(10,244)699,955

705,454

Housing-related loans

630,952(4,319)(8,492)635,271

639,444

Other loans

64,258(426)(1,752)64,68466,010

September
30, 2022 (A)Consumer loan balance(iii) Status of deposits(1) Kiraboshi Bank, Ltd.
(Millions of yen)
Difference(A) – (B)

Difference(A) – (C)March 31,2022
(B)

September
30, 2021(C)

5,106,564

49,332(41,390)

5,057,232

5,147,954

5,097,064

51,462(37,980)

5,045,602

5,135,044

September
30, 2022 (A)Deposits (year-end balance)
Deposits
Personal deposits

3,036,833(3,407)(33,326)

3,040,241

3,070,159

Corporate deposits

1,917,045

41,71843,552

1,875,327

1,873,493

143,185

13,151(48,206)

130,033

191,391

Deposits
Negotiable certificates of deposit
Deposit (average balance)
Deposits
Negotiable certificates of deposit

9,500(2,130)(3,410)

11,63012,9105,086,898(30,350)(13,315)

5,117,248

5,100,214

5,076,081(28,492)(11,223)

5,104,574

5,087,304

10,817(1,857)(2,092)

12,674

12,910(2) UI Bank Co., Ltd.
(Millions of yen)
September
30, 2022 (A)Deposits (year-end balance)
Deposits
Personal deposits
Deposit (average balance)

Difference(A) – (B)

Difference(A) – (C)March 31,2022
(B)239,621

103,400

136,221239,621

103,400

136,221239,621

103,400

136,221

166,466

155,973

10,492September
30, 2021(C)

Deposits
166,466
155,973
10,492(Note) Year-on-year comparison with September 30, 2021, is not stated since UI Bank Co., Ltd. commenced operation in
January 2022.
15

(3) Kiraboshi Bank, Ltd. and UI Bank Co., Ltd. combined(Millions of yen)
September
30, 2022 (A)Deposits (year-end balance)

Difference(A) – (B)

Difference(A) – (C)March 31,2022
(B)5,346,186

152,733

5,193,453

5,336,686

154,863

5,181,823

Personal deposits

3,276,455

99,992

3,176,462

Corporate deposits

1,917,045

41,7181,875,327

143,185

13,151130,033

9,500(2,130)

11,6305,253,364

125,623

5,127,741

5,242,547

127,480

5,115,066

10,817(1,857)

12,674

Deposits

Deposits
Negotiable certificates of deposit
Deposit (average balance)
Deposits
Negotiable certificates of deposit

September
30, 2021(C)(Note) Year-on-year comparison with September 30, 2021, is not stated since UI Bank Co., Ltd. commenced operation in
January 2022.

(iv) Deposits and loan balances by region(1) Kiraboshi Bank, Ltd.
(Millions of yen)
September
30, 2022 (A)Deposits

Difference(A) – (B)

Difference(A) – (C)March 31,2022
(B)

September
30, 2021(C)

5,097,064

51,462(37,980)

5,045,602

5,135,044

Tokyo Metropolis

3,922,951

39,457(38,131)3,883,494

3,961,083

Kanagawa Prefecture

1,091,159

12,316

3,364

1,078,843

1,087,794

82,953(310)(3,213)

83,26386,166Loans and bills discounted

4,540,743

170,959

349,628

4,369,783

4,191,114

Tokyo Metropolis

3,908,210

171,092

343,194

3,737,117

3,565,015

Kanagawa Prefecture

577,336(2,670)(361)

580,007577,698

Others55,196

2,536

6,795

52,65948,400

Others(2) UI Bank Co., Ltd.
(Millions of yen)
September
30, 2022 (A)Deposits

Difference(A) – (B)

Difference(A) – (C)March 31,2022
(B)239,621

103,400

136,221

Tokyo Metropolis

114,626

44,837

69,788Kanagawa Prefecture

44,103

20,24423,859September
30, 2021(C)

Others80,891
38,31942,572(Note) Year-on-year comparison with September 30, 2021, is not stated since UI Bank Co., Ltd. commenced operation in
January 2022.
* Distribution in other regions(Millions of yen)
September
30, 2022 (A)

Total

Difference(A) – (B)

Difference(A) – (C)March 31,2022
(B)

80,891

38,31942,572

Kanto

37,216

17,18920,026

Kansai14,133

6,753

7,379

Tokai

9,508

4,335

5,173

Others

20,033

10,0409,992

16

September
30, 2021 (C)(3) Kiraboshi Bank, Ltd. and UI Bank Co., Ltd. combined(Millions of yen)
September
30, 2022 (A)Deposits

Difference(A) – (B)

Difference(A) – (C)March 31,2022
(B)

5,336,686

154,863

5,181,823

Tokyo Metropolis

4,037,578

84,296

3,953,282

Kanagawa Prefecture

1,135,263

32,561

1,102,702

163,844

38,009125,835

Loans and bills discounted

4,540,743

170,959

4,369,783

Tokyo Metropolis

3,908,210

171,092

3,737,117

Kanagawa Prefecture

577,336(2,670)580,007

Others55,1962,536

52,659Others

September
30, 2021(C)(Note) Year-on-year comparison with September 30, 2021, is not stated since UI Bank Co., Ltd. commenced operation in
January 2022.
Loans made by UI Bank Co., Ltd. as of September 30, 2022, are entirely loans to Kiraboshi Bank, Ltd. and are
therefore not included in the above table.

(v) Assets under management(1) Kiraboshi Bank, Ltd.
(Millions of yen)
September
30, 2022 (A)Assets under management

Difference(A) – (B)

Difference(A) – (C)March 31,2022
(B)

September
30, 2021(C)

397,960(14,530)(12,776)

412,491

410,736

Investment trust

133,888(12,226)(11,932)

146,115

145,821

Life insurance

233,759

(79)

3,004

233,839

230,755

Public bonds

30,311(2,225)(3,848)32,53634,160(2) Kiraboshi Life Design Securities Co., Ltd.
(Millions of yen)
Difference(A) – (B)

Difference(A) – (C)March 31,2022
(B)

September
30, 2021(C)

185,601

12,46936,192

173,132

149,409

172,866

8,758

32,855

164,107140,010

3,184

8,832

September
30, 2022 (A)Assets under management
Investment trust
Public bonds
Others152(40)

12,583

3,750

192
9,398

(Note) Public bonds are presented as a separate item from March 31, 2022, figures.

(3) Kiraboshi Bank, Ltd. and Kiraboshi Life Design Securities Co., Ltd. combined(Millions of yen)
Difference(A) – (B)

Difference(A) – (C)March 31,2022
(B)

September
30, 2021 (C)583,562(2,061)

23,416585,623

560,146

Investment trust

306,755(3,467)

20,923

310,222285,831

Life insurance

233,759

(79)

3,004

233,839

230,755

Public bonds

30,463(2,265)(3,696)32,72834,160Other

12,583

3,750

3,184

8,832

9,398

September
30, 2022 (A)Assets under management

17

(vi) Status of branches and employees(Branches, persons)Difference(A) – (B)

Difference(A) – (C)March 31,2022
(B)

September
30, 2021
(C)

166

1

2

165

164

Tokyo Metropolis

124

－

－

124

124

Kanagawa Prefecture

38

1

2

37

36

September
30, 2022 (A)Domestic head office and branch offices(including representative offices)

4

－

－

4

4

2,436

(36)

(132)

2,472

2,568

Number of executives

12

－

－

12

12

Number of employees

2,424

(36)

(132)

2,460

2,556

OthersNumber of executives and employees(Note) For employees above, the number of employees, including executive officers, but excluding temporary
employees, fixed-term employees, and secondees, has been used.

(vii) Trust business
Kiraboshi Bank, Ltd.
(Millions of yen)
September
30, 2022 (A)Construction
cost credit trust
Real estate
management
trust
Other

Total

Value of transactions
handledFiscal year-end balance
Value of transactions
handledFiscal year-end balance
Value of transactions
handledFiscal year-end balance
Value of transactions
handledFiscal year-end balance

Difference(A) – (B)12,435
14,659(10,793)

29,663
81,99628,037

8
2,812

(38)

42,10899,46817,204

Difference(A) – (C)March 31,2022
(B)

September
30, 2021 (C)

2,036

29,043

10,3992,223

25,453

12,436

12,02429,742

17,63839,892

53,95842,104

(6)

23

15

(43)

2,851

2,856

14,05458,81028,05342,071

82,26357,397(Note) Comparison with the fiscal year ended March 31, 2022, is not presented because the calculation period is different
for the value of transactions handled.

18III. Valuation Gain/Loss on Securities
1. Valuation Standards
Trading-purpose securities

Mark-to-market method

Marketable bonds held to maturity

Amortized cost method

Available-for-sale securities

Mark-to-market method (Valuation gains or losses onavailable-for-sale securities are recorded as a separate
item under net assets.)
Cost method applied for stocks, etc. without market
value

Investments in subsidiaries and affiliates

Cost method

2. Gain/loss on Valuation(1) Tokyo Kiraboshi Financial Group, Inc. [Consolidated](Millions of yen)
September 30, 2022

September 30, 2021

Gain (loss)
Gain (loss)
ononvaluation Difference Valuation Valuation valuation Valuation(A) – (B)
gain
loss
gain
(A)
(B)

Valuation
loss

Marketable bonds held to maturity(1,785)(1,797)

－

1,785

12

12

－

Available-for-sale securities(16,205) (42,652)

16,25032,45526,44633,343

6,896

Stocks7,162(5,256)

8,953

1,791

12,41813,218799

Bonds(8,009)(11,647)

920

8,929

3,638

4,784

1,145

Others(15,358) (25,747)

6,376

21,734

10,38915,3404,951(17,990) (44,450)

16,25034,24026,45933,356

6,896

Total

(2) Kiraboshi Bank, Ltd. [Non-consolidated](Millions of yen)
September 30, 2022

September 30, 2021

Gain (loss)
Gain (loss)
ononvaluation Difference Valuation Valuation valuation Valuation(A) – (B)
gain
loss
gain
(A)
(B)

Valuation
loss

Marketable bonds held to maturity(1,775)(1,787)

－

1,775

12

12

－

Available-for-sale securities(14,333) (44,413)

17,71632,05030,07936,766

6,686

Stocks

6,662(5,188)

8,559

1,896

11,85012,705854

Bonds(7,291) (13,406)

1,532

8,824

6,114

7,224

1,110

Others(13,704) (25,818)

7,624

21,328

12,114

16,836

4,721(16,108) (46,201)

17,71633,82530,092

36,779

6,686

Total

19