Kyoritsu Maintenance Co., Ltd.

(Securities Code: 9616)

Summary of Consolidated Financial Results
for the First Quarter of the Fiscal YearEnding March 31, 2022
［JGAAP］
Aug 2021- 1 -Summary of Consolidated Financial Results for the First Quarter of the Fiscal Year Ending
March 31, 2022 [based on Japanese GAAP]
Aug 6, 2021
Listed exchange: Tokyo

Name of listed company
Kyoritsu Maintenance Co., Ltd.
Code
9616
URL https://www.kyoritsugroup.co.jp/
Representative(Title)President(Name) Koji Nakamura
Contact(Title)Managing Director(Name) Manabu Takaku
Scheduled filing date of Quarterly Report:
Aug 12, 2021
Scheduled date of start of dividend payment:–
Supplementary materials for the quarterly financial results: Yes
Investor conference for the quarterly financial results: None

Tel +81-3-5295-7778(Rounded down to the nearest million yen)
1.
Consolidated financial results for the first quarter of the fiscal year ending March 31, 2022 (April 1, 2021 to June 30, 2021)(1) Consolidated Operating Results(Percentage figures represent year-over-year changes)
Net sales

Operating profit

Millionyen

Profit (loss)
attributable to ownersof parent

Ordinary profit%

Million yen%

Millionyen%

Millionyen%

The three months ended June 30, 2021

29,64325.6-4,054－-3,636–-2,799–The three months ended June 30, 2020

23,608-44.0-4,521－-4,805–-6,423–(Note) Comprehensive income:The three months ended June 30, 2021: -2,813 million yen (–%)
The three months ended June 30, 2020: -6,383 million yen (–%)
Profit (loss)
per share

Diluted net income
per share
Yen

Yen

The three months ended June 30, 2021

-71.80–

The three months ended June 30, 2020

-164.75–(Note) Diluted net income per share is omitted since the Company recorded net loss per share for this first quarter and there
are no potentially dilutive shares(2) Consolidated financial position
Total assets

Net assets per share%Yen

229,384

67,58029.5

1,733.27

70,78429.6

1,815.45

239,032

As of March 31, 2021
(Reference) Shareholders’ Equity:

Equity ratio

Million yen

As of June 30, 2021

2.

Total net assets

Million yen

As of June 30, 2021: 67,850 million yen

As of March 31, 2021: 70,784 million yen

Dividends
Annual dividends
Q2 endQ3 endQ1 endYear ended March
31,2021
Year ending March
31,2022
Year ending March
31, 2022 (Forecast)Year end

Total

Yen

Yen

Yen

Yen

Yen

－

10.00

－

10.00

20.00

10.00

－

10.00

20.00

－
－

(Note) Revision from most recently announced dividends forecasts: None3.

Forecasted consolidated results for the fiscal year ending March 31, 2022 (April 1, 2021 to March 31, 2022)(Percentage figures represent year-over-year changes)
Net income
Net income per
attributable to
Net sales
Operating profit
Ordinary profit
share
ownersof the parent

Full Year

Millionyen%

Millionyen%

Millionyen%

Million
yen

%

Yen

174,500

43.9

4,000

－

3,400

－

1,600

－

41.04

(Note) Revision from most recently announced earnings forecasts: None

- 2 -

*Notes(1) Changes in major subsidiaries during the period under review (changes in specific subsidiaries accompanied by changes in thescope of consolidation): No(2) Application of special accounting treatment in the preparation of the quarterly consolidated financial statements: Yes(Note) For details, please see “(3) Notes on Quarterly Consolidated Financial Statements, (Application of special accounting
procedures in the preparation of quarterly consolidated financial statements)” under “2. Quarterly Financial Statements andMajor Notes” on page 12.
(3) Changes in accounting policies, changes in accounting estimates, and restatements(i) Changes in accounting policies due to revision of accounting standards, etc.:

Yes(ii) Changes in accounting policies other than those under (i) above:(iii) Changes in accounting estimates:

None
None

(iv) Retrospective restatements:

None(4) Number of issued shares (common stock)(i) Number of issued shares at the end of
the period (including treasury shares)(ii) Number of treasury shares at the endof the period(iii) Average number of shares
during the period

As of June 30,
2021

39,219,818 Year ended
shares March 31, 2021

39,219,818
shares

As of June 30,
2021

229,733 Year ended
Shares March 31, 2021

229,475
shares

As of June 30,
2021

38,990,194
As of June 30, 2020
shares38,989,881
shares*Summaries of financial results are not subject to auditing by a certified public accountant or auditing firm.
*Explanation of the appropriate use of earnings forecasts and other special notes(Note concerning forward-looking statements)
The forward-looking statements, including earnings forecasts and other future projections contained in this document are basedon information available to the Company at the time of preparation and on certain assumptions deemed reasonable by theCompany. As such, they do not constitute an assurance that the Company promises to achieve these projected results. Actual
business results may differ materially from the forecasts due to various factors.
Please see “(3) Explanation of Forecasts of Consolidated Results and Other Forward-Looking Information” under“1.Qualitative Information on Quarterly Results” on page “7” for the assumptions used for the forecast of financial results andnotes concerning the use of the forecast of financial results.
(How to obtain supplementary materials on financial results and content of briefings on financial results)
Supplementary materials on quarterly financial are posted on the Company website.

- 3 -Table of contents for attached materials
1.Qualitative Information on Quarterly Results ................................................................................................................................ 5(1) Explanation of Operating Results .............................................................................................................................................. 5(2) Explanation of Financial Position.............................................................................................................................................. 7(3) Explanation of Forecasts of Consolidated Results and Other Forward-Looking Information ................................................... 7
2. Quarterly Financial Statements and Major Notes ......................................................................................................................... 8(1) Quarterly Consolidated Balance Sheet ........................................................................................................................................ 8(2) Quarterly Consolidated Income Statement and Quarterly Consolidated Statement of Comprehensive Income ....................... 10(Quarterly Consolidated Income Statement) ................................................................................................................................. 10(Three Months Ended June 30, 2021) ....................................................................................................................................... 10(Quarterly consolidated statement of comprehensive income) ...................................................................................................... 11(Three Months Ended June 30, 2021) ....................................................................................................................................... 11(3) Notes on Quarterly Consolidated Financial Statements ........................................................................................................... 12(Notes on the going concern assumption) ................................................................................................................................. 12(Notes concerning any notable changes in shareholders’ equity) .............................................................................................. 12(Application of special accounting procedures in the preparation of quarterly consolidated financial statements) .................. 12(Changes in accounting policies) .............................................................................................................................................. 12(Additional information) ........................................................................................................................................................... 13(Segment Information) .............................................................................................................................................................. 13- 4 -1.Qualitative Information on Quarterly Results(1) Explanation of Operating Results
During the first quarter of the current fiscal year, the outlook for the Japanese economy remained uncertain due to thereissuance of the Sate of Emergency, etc., despite the expected effects of various measures such as the start of vaccinations
amid the prolonged effects of the new COVID-19 virus infection.
The Group suffered significant damage in each of its businesses due to the prolonged spread of COVID-19, and repeatedissuances of the State of Emergencies by the national and local governments, as well as measures to curb the flow of people,
including priority measures to prevent the spread of the virus. Under these circumstances, the Group has continued to
implement thorough measures to prevent the spread of the COVID-19 (temperature inspection, disinfection, and implement
photocatalyst and non-contact measures), and have also worked to reduce variable costs by implementing temporary closuresand shortened business hours at some of the Group’s hotels and restaurants, as well as utilizing support systems such as
employment adjustment subsidies. In addition, as part of the financial support for dormitory residents, the Group has continued
to implement “the Program to Support School Attendance under COVID-19 (interest-free loans for dormitory fees)” andlaunched new products such as “WORK PLACE DORMY (offices and hotels where you can stay and live)” and acomprehensive membership program “Kyoritsu General Corporate Membership Program:Shiki Club.”As a result, operating results in this first quarter of this consolidated fiscal year show net sales of 29,643 million yen (up 25.6%
YoY), operating loss of 4,054 million yen (vs. operating loss of 4,521 million yen in the same period of the previous fiscal
year), ordinary loss of 3,636 million yen (vs. ordinary loss of 4,805 million yen in the same period of the previous fiscal year)
and net loss attributable to owners of parent of 2,799 million yen (vs. net loss of 6,423 million yen in the same period of theprevious fiscal year).
Segment business performance is reviewed below.
(i) Dormitory BusinessIn the Dormitory Business segment, the Group newly opened a total of eleven business offices and 1,168 rooms nationwide
in April 2021. As in the previous fiscal year, foreign students continued to postpone their visits to Japan, and companies
cancelled their new employee training programs, resulting in a 92.1% occupancy rate at the beginning of the fiscal year (down
1.6 percentage points YoY). However, positive signs are beginning to appear, including an increase in the number of Japanese
students with the resumption of face-to-face classes and an increase in revenue from subcontracted dormitories due to thereopening of cafeterias.
As a result, net sales in this segment were 12,056 million yen (down 0.4% YoY) and the operating income was 1,426 million
yen (down 9.6% YoY).
(ii) Hotel BusinessIn the Hotel Business segment, despite priority measures to prevent the spread of the virus, and the third declaration of theState of Emergency, both Dormy Inn Business and Resorts Business recorded a significant increase in revenues YoY due tothe recovery of occupancy rates by domestic travelers mainly on weekends and high occupancy rates during Golden Week.
As a result, net sales amounted to 11,052 million yen (up 163.5% YoY) and operating loss was 4,908 million yen (vs.
operating loss of 5,610 million yen in the same period of the previous fiscal year). In the same period of the previous fiscal
year, the Group closed many of its hotels due to the impact from the first declaration of the State of Emergency, and theCompany recorded its gains and loss as non-operating income (expenses) and extraordinary income (losses). Taking theabove-mentioned impacts into account, the net income (loss) in the first quarter of the current fiscal year has improved by
3,680 million yen vs. -8,588 million yen in the same period of the previous fiscal year.
As for the current situation, the declaration of the State of Emergency in Okinawa Prefecture was extended, and the fourthState of Emergency in Tokyo Metropolitan Government was declared on July 12, 2021. However, the occupancy rates in the
Dormy Inn Business and Resorts Business in July exceeded year-on-year, and the results of capturing domestic demand in
response to the decline in inbound tourism demand are steadily appearing. Going forward, the Group will continue toaccelerate the sales promotion of new products including the aforementioned products, in addition to the Group’s existing
services targeting domestic travelers (such as “NEW LOCAL STAY Plan (local-only services),” etc.), and will strategically
open new hotels in order to recover profitability as soon as possible and strive for medium- to long-term business expansion.
(iii) Comprehensive Building Management BusinessIn the Comprehensive Building Management Business, factors such as a decline in construction projects, despite an increase
in cleaning services as hotels resumed their operations, led to net sales of 3,134 million yen (down 10.4% YoY) and operating- 5 -loss was 31 million yen (vs. operating income of 53 million yen in the same period of the previous fiscal year).
(iv) Food Service BusinessIn the Food Service Business, despite increased projects in contracted hotel restaurants, the suspension of liquor services,
shortened business hours and temporary closures of restaurants to prevent the spread of COVID-19 resulted to net sales of
1,337 million yen (up 97.4% YoY) and operating loss was 39 million yen (vs. operating loss of 16 million yen in the same
period of the previous fiscal year).
(v) Development Business
The Development Business reported net sales of 1,884 million yen (down 57.3% YoY) and operating loss of 40 million yen(down 73.8% YoY) mainly due to a decrease in construction projects.

- 6 -(vi) Other Businesses
The Company’s other business segment consist of the Senior Life Business (management and operation of seniorresidences), the Public Kyoritsu Partnership (PKP) Business (services provided under contract to local governments),
support business for people who live alone, the insurance agency business, comprehensive human-resource service business,
the financial business and the administrative outsourcing business. As a result of the the steady improvement in earnings of
the Public Kyoritsu Partnership (PKP) Business, net sales in this segment were 3,890 million yen (up 2.8% YoY) and its
operating income was 206 million yen (up 74.0% YoY).

(2) Explanation of Financial Position(Assets)
Total assets at the end of the first quarter of this consolidated fiscal year stood at 229,384 million yen, down by 9,647 million
yen from the end of the previous consolidated fiscal year. Main causes of this decrease included declines in cash and deposits.
(Liabilities)
Liabilities at the end of the first quarter of this consolidated fiscal year stood at 161,804 million yen, down by 6,442 million
yen from the end of the previous consolidated fiscal year. This was mainly due to factors such as a decline in income taxes
payable.
(Net Assets)
Net assets at the end of the first quarter of this consolidated fiscal year stood at 67,580 million yen, down by 3,204 million yen
from the end of the previous consolidated fiscal year. Main reason for this was a decrease in retained earnings.
As a result, the equity ratio fell by 0.1 percentage points from the end of the previous consolidated fiscal year, to 29.5%.

(3) Explanation of Forecasts of Consolidated Results and Other Forward-Looking Information
Our full-year earnings forecast for the fiscal year ending March 2022 remain unchanged so far from the forecast announced on
May 14, 2021.

- 7 -2. Quarterly Financial Statements and Major Notes(1) Quarterly Consolidated Balance Sheet(Unit: million yen)
As of March 31, 2021
AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade
Notes and accounts receivable - trade and contract
assetsReal estate for sale
Real estate for sale in process
Costs on uncompleted construction contracts
Other
Allowance for doubtful accounts
Total current assets
Non-current assets
Property, plant and equipment
Buildings and structures, net
LandConstruction in progress
Other, net
Total property, plant and equipment
Intangible fixed assets
Investments and other assets
Investment securities
Guarantee deposits
Lease deposits
Other
Allowance for doubtful accounts
Total investments and other assets
Total non-current assets
Deferred assets
Total assets- 8 -As of June 30, 2021

24,588
9,702

14,630--9,741

15,959
1,670
513
9,562
-52
61,944

20,257
6,797
104
7,658
-82
59,10753,40845,827
11,278
4,393
114,907
4,235

48,75345,658
8,799
4,311
107,523
3,416

4,499
16,48916,912
19,562-119
57,344
176,487600
239,032

4,486
16,518
16,95320,922-118
58,761
169,701576
229,384

(Unit: million yen)
As of March 31, 2021
Liabilities
Current Liabilities
Notes and accounts payable - trade
Short-term borrowings
Current portion of bonds payable
Income taxes payable
Provision for bonuses
Provision for directors’ bonuses
Provision for warranties for completed construction
Other
Total current liabilities
Non-current liabilities
Bonds payable
Convertible bonds with share acquisition rights
Long-term loans payable
Net defined benefit liability
Provision for directors’ retirement benefits
Other
Total non-current liabilities
Total liabilities
Net assets
Shareholders' equity
Share capital
Capital surplus
Retained earnings
Treasury shares
Total shareholders' equity
Accumulated other comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Remeasurements of defined benefit plans
Total accumulated other comprehensive income
Total net assets
Total liabilities and net assets- 9 -As of June 30, 2021

4,667
12,702
5,280
1,764
714
37
3
24,677
49,848

8,774
13,027
5,180
216
228
19
2
17,01644,46528,54030,14253,003
1,045
252
5,414
118,398
168,247

28,14030,13552,127
1,095
253
5,588
117,339
161,804

7,964
12,821
50,831-357
71,2597,964
12,82147,641-358
68,069

55
-555
24
-474
70,784
239,032

57
-569
23
-488
67,580229,384

(2) Quarterly Consolidated Income Statement and Quarterly Consolidated Statement of Comprehensive Income(Quarterly Consolidated Income Statement)(Three Months Ended June 30, 2021)

Net sales
Cost of sales
Gross profit (loss)
Selling, general and administrative expenses
Operating income (loss)
Non-operating income
Interest income
Dividend income
Subsidy income
Compensation income
Other
Total non-operating income
Non-operating expenses
Interest expenses
Expenses for measures for COVID-19
Other
Total non-operating expenses
Ordinary income (loss)
Extraordinary losses
Loss on temporary closing, etc.
Loss on store closings
Other
Total extraordinary loss
Quarterly net income (loss) before taxes
Income taxes
Quarterly net income (loss)
Quarterly net income (loss) attributable to owners ofparentThree Months Ended
June 30, 2020
(From April 1, 2020 toJune 30, 2020)
23,60824,121-512
4,008-4,521(Unit: million yen)Three Months Ended
June 30, 2021
(From April 1, 2021 toJune 30, 2021)
29,64328,850793
4,847-4,054

18
28
46
18
58
170

25
21
187
419
83
736

103
214
135
454
-4,805

142
44
131
318
-3,636

2,886
321
3,208
-8,013-1,590-6,42355
1369-3,705-906-2,799-6,423-2,799- 10 -

(Quarterly consolidated statement of comprehensive income)(Three Months Ended June 30, 2021)

Quarterly net income (loss)
Other comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Remeasurements of defined benefit plans
Total other comprehensive income
Quarterly comprehensive income(Breakdown)
Quarterly comprehensive income attributable toowners of parent

Three Months Ended
June 30, 2020
(From April 1, 2020 toJune 30, 2020)-6,423(Unit: million yen)Three Months Ended
June 30, 2021
(From April 1, 2021 toJune 30, 2021)-2,79930
72
39-6,383

1
-14
-1
-14
-2,813-6,383-2,813- 11 -

(3) Notes on Quarterly Consolidated Financial Statements(Notes on the going concern assumption)
Not applicable(Notes concerning any notable changes in shareholders’ equity)
Not applicable(Application of special accounting procedures in the preparation of quarterly consolidated financial statements)(Calculation of tax expenses)
The Company calculates tax expenses by rationally assuming an effective tax rate after applying tax effect accounting to profit(loss) before income taxes for the consolidated fiscal year, including the first quarter, and multiplying profit (loss) before
income taxes for the first quarter by the estimated effective tax rate. However, if the result of calculation of tax expenses using
the estimated effective tax rate is significantly unreasonable, the statutory effective tax rate is used.
(Changes in accounting policies)(Application of the Accounting Standard for Revenue Recognition, etc.)
The Company has applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No.29, March 30, 2020) andother standards from the beginning of this first quarter. The Company has decided to recognize revenue as the amount expected
to be received in exchange for promised goods or services at the time the control of such goods or services is transferred to thecustomer.
As a result, hotel courier sales, which were previously recorded on a gross basis, are now recorded on a net basis, i.e., theconsideration received from the customer less the consideration paid to the carrier. In addition, the Company has changed its
method of accounting consignment sales of transportation tickets and concession products, which are are now recorded at the
net amount of the consideration received from the customer less the consideration paid to the consignor, rather than the grossamount previously recorded.
For the application of the Accounting Standard for Revenue Recognition, etc., the Company has followed the transitional
treatment prescribed in the proviso of Paragraph 84 of the Accounting Standard for Revenue Recognition, and the cumulative
effect of retroactive application of the new accounting policy prior to the beginning of the first quarter of this consolidated
fiscal year has been added to or deducted from retained earnings at the beginning of the first quarter of this consolidated fiscal
year, and the new accounting policy has been applied from the relevant beginning balance.
As a result, net sales and cost of sales for the current consolidated fiscal year decreased by 116 million yen and 116 million
yen, respectively, as compared to the case where the previous accounting standards are applied, but the impact on operating
loss is minor. This has no impact on the balance of retained earnings at the beginning of the current fiscal year.
Due to the application of the Accounting Standard for Revenue Recognition, etc., “Notes and accounts receivable - trade,”which was included in “Current assets” in the consolidated balance sheet for the previous fiscal year, is now included in“Notes, accounts receivable - trade and contract assets” from the first quarter of the current fiscal year. In accordance with thetransitional treatment prescribed in Paragraph 89-2 of the Accounting Standard for Revenue Recognition, the Company has notmade any reclassification to the prior year's consolidated financial statements using this new classification.
(Application of accounting standards for calculation of fair value, etc.)
The Company has applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, July 4, 2019) andother standards from the beginning of the first quarter of this consolidated fiscal year. The Company will also apply the new
accounting policy prescribed in the Accounting Standard for Fair Value Measurement, etc. into the future in accordance withthe transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, July 4, 2019). This would not give any
impact on the quarterly consolidated financial statements.

- 12 -

(Additional information)(Application of consolidated taxation system)
The Company and its domestic consolidated subsidiaries have adopted the consolidated tax payment system from the firstquarter of the current consolidated fiscal year.
(Application of tax effect accounting for the transition from the consolidated tax payment system to the group tax sharing
system)With respect to items subject to the review of the Non-Consolidated Taxation System conducted to coincide with transition to
the Group Tax Sharing System, which was created under the Act on Partial Revision of the Income Tax Act, etc. (Act No. 8 of2020), the Company and its domestic consolidated subsidiaries have not applied the provisions of Paragraph 44 of the
Implementation Guidance on Tax Effect Accounting (ASBJ Guidance No. 28,February 16, 2018) in accordance with thetreatment set out in Paragraph 3 of Practical Solution on the Treatment of Tax Effect Accounting for the Transition from theConsolidated Taxation System to the Group Tax Sharing System (PITF No.39, March 31, 2020) and the amounts of deferred
tax liabilities and deferred tax assets are based on the provisions of tax laws before the revision.
(Segment Information)[Segment Information]
I For the three months ended June 30, 2020 (April 1, 2020 – June 30, 2020)
1. Information on net sales, income or loss by each reporting segment(Unit: million yen)
Reporting Segment
Comprehensive

Dormitory

Hotel

Building
Management

Other
Food
Service

Development

Total

Note 1

Total

Adjustment
amountNote 2

Amountrecorded on
consolidated
quarterly
incomestatement
Note 3

Net sales
Net Sales to External
Customers

12,014

4,179

1,406

93

2,260

19,955

3,653

23,608-23,608Inter-segmental sales
or transfers

86

15

2,091

584

2,148

4,926

130

5,056

-5,056-

Total

12,101

4,194

3,498

677

4,409

24,881

3,783

28,665-5,056

23,608Segment profit(loss)

1,579-5,610

53

-16

155

-3,839118-3,720-800-4,521

Notes: 1. The Other Business segment consists of the following businesses not included in the reporting segments: the SeniorLife Business (management and operation of senior residences), the Public Kyoritsu Partnership (PKP) Business(services provided under contract to local governments), support business for people who live alone, the insurance
agency business, comprehensive human-resource services, the financial business, the administrative outsourcing
business, and other incidental businesses.
2. Adjustment of segment income (loss) of -800 million yen includes the amount of elimination of inter-segment
transactions of -169 million yen and corporate expenses of -631 million yen that are not allocated to each reportablesegment. Corporate expenses mainly consist of expenses related to the Accounting Department and other administrative
departments of the head office.
3. Segment profit or loss is adjusted with operating loss on the quarterly consolidated income statements.
2. Information on impairment loss on non-current assets or goodwill, etc. by reporting segment
Not applicable- 13 -

II

For the three months ended June 30, 2021 (April 1, 2021 - June 30, 2021)

1. Information on net sales, income or loss by each reporting segment(Unit: million yen)
Reporting Segment
Other

Comprehensive

Dormitory

Hotel

Building
Food Service Development
Management

Total

Note 1

Total

Amountrecorded on
Adjustment consolidated
amountquarterly
incomeNote 2statement
Note 3

Net sales
Net Sales to External
Customers

11,974

11,028

1,632

179

1,067

25,882

3,761

29,643-29,643

Inter-segmental sales
or transfers

81

23

1,501

1,158

817

3,583

128

3,711

-3,711-

Total

12,056

11,052

3,134

1,337

1,884

29,4653,890

33,355-3,71129,643

Segment profit(loss)

1,426-4,908

-31

-39

40

-3,510206-3,303-750-4,054

Notes: 1. The Other Business segment consists of the following businesses not included in the reporting segments: the Senior Life
Business (management and operation of senior residences), the Public Kyoritsu Partnership (PKP) Business (services
provided under contract to local governments), support business for people who live alone, the insurance agency
business, comprehensive human-resource services, the financial business, the administrative outsourcing business, andother incidental businesses.
2. Adjustment of segment income (loss) of -750 million yen includes the amount of elimination of inter-segment
transactions of 19 million yen and corporate expenses of -770 million yen that are not allocated to each reportablesegment. Corporate expenses mainly consist of expenses related to the Accounting Department and other administrative
departments of the head office.
3. Segment profit or loss is adjusted with operating loss on the quarterly consolidated income statements.
2. Information on impairment loss on non-current assets or goodwill, etc. by reporting segment
Not applicable- 14 -