Note: This document has been translated from the Japanese original for reference purposes only. In the event of any
discrepancy between this translated document and the Japanese original, the original shall prevail.

April 7, 2023

Consolidated Financial Results
for the Three Months Ended February 28, 2023
(Under Japanese GAAP)

Company name:
SALA Corporation
Listing:
Tokyo Stock Exchange / Nagoya Stock Exchange
Securities code:
2734
URL:
https://www.sala.jp/
Representative:
Goro Kamino, President and Representative Director, Group Representative and CEO
Inquiries:
Shinichi Ichikawa, Manager of General Affairs Group, General Affairs Department
Telephone:+81-532-51-1182
Scheduled date to file quarterly securities report:
April 11, 2023
Scheduled date to commence dividend payments:–
Preparation of supplementary material on quarterly financial results: None
Holding of quarterly financial results briefing:
None(Yen amounts are rounded down to millions, unless otherwise noted.)

1. Consolidated financial results for the three months ended February 28, 2023 (from December 1,
2022 to February 28, 2023)(1) Consolidated operating results (cumulative)
Net sales
Three months ended
February 28, 2023
February 28, 2022

Operating profit

Millions of yen

9.7
11.4

% Millions of yen

(0.6)
5.1

2,892
3,220

% Millions of yen(10.2)
15.7

%

1,951
2,243

(13.0)
13.5

For the three months ended February 28, 2023:¥1,977 million [(17.4)%]
For the three months ended February 28, 2022:¥2,394 million [17.8%]

Basic earnings
per share
Three months ended
February 28, 2023
February 28, 2022

3,004
3,021

Profit attributable toowners of parent

Ordinary profit% Millions of yen

64,15458,455

Note: Comprehensive income(Percentages indicate year-on-year changes.)

Diluted earnings
per share
Yen

Yen

30.59
35.23

–
–

(2) Consolidated financial position
Total assets
As ofFebruary 28, 2023
November 30, 2022
Reference:

Net assets

Equity-to-asset ratio

Millions of yen

Millions of yen%

189,082
188,417

74,33073,35538.6
38.2

EquityAs of February 28, 2023:
As of November 30, 2022:¥72,969 million¥72,012 million

2. Cash dividends
Annual dividends per shareFirst
quarter-end

Secondquarter-end

Thirdquarter-end

Fiscal year-end

Total

Yen

Yen

Yen

Yen

Yen

–

11.00

–

15.00

26.00

13.00

26.00

Fiscal year ended
November 30, 2022
Fiscal year ending
November 30, 2023–

Fiscal year ending
November 30, 2023
13.00–
(Forecast)
Note: Revisions to the forecast of cash dividends most recently announced: None

3. Consolidated earnings forecasts for the fiscal year ending November 30, 2023 (from December 1,
2022 to November 30, 2023)
Net sales

Six months ending
May 31, 2023
Fiscal year ending
November 30, 2023

(Percentages indicate year-on-year changes.)
Basic
Profit attributable
Ordinary profit
earnings per
to owners of parent
share

Operating profit

Millions ofyen%Millions ofyen%Millions ofyen%Millions of
yen

%

Yen

130,000

9.9

5,800

(7.1)

6,200

(11.8)

4,400

(8.4)

68.96

250,000

6.5

7,000

1.6

7,800

(9.3)

5,400

(5.0)

84.64

Note: Revisions to the earnings forecasts most recently announced: None

* Notes(1) Changes in significant subsidiaries during the period (changes in specified subsidiaries resulting in thechange in scope of consolidation): None
(2) Adoption of accounting treatment specific to the preparation of quarterly consolidated financial
statements: None
(3) Changes in accounting policies, changes in accounting estimates, and restatement(i) Changes in accounting policies due to revisions to accounting standards and other regulations: Yes(ii) Changes in accounting policies due to other reasons: None(iii) Changes in accounting estimates: None(iv) Restatement: None
Note: For details, please refer to “(3) Notes to quarterly consolidated financial statements (Changes in accounting
policies)” of “2. Quarterly consolidated financial statements and significant notes thereto” on page 9 of theattachment.

(4) Number of issued shares (common shares)(i) Total number of issued shares at the end of the period (including treasury shares)
As of February 28, 2023

66,041,147 shares

As of November 30, 2022

66,041,147 shares(ii) Number of treasury shares at the end of the period
As of February 28, 2023

2,239,706 shares

As of November 30, 2022

2,239,289 shares(iii) Average number of shares outstanding during the period (cumulative from the beginning of the
fiscal year)
Three months ended February 28, 2023

63,801,715 shares

Three months ended February 28, 2022

63,674,616 shares* Quarterly financial results reports are exempt from quarterly review conducted by certified public
accountants or an audit corporation.
* Proper use of earnings forecasts, and other special matters(Caution concerning forward-looking statements)
The forward-looking statements, including earnings forecasts, contained in these materials are based on
information currently available to the Company and on certain assumptions deemed to be reasonable by
the Company. Consequently, any statements herein do not constitute assurances regarding actual resultsby the Company. Actual business and other results may differ significantly due to various unforeseen
factors.

SALA Corporation (2734)○Attachment Index
Index
1. Qualitative information on quarterly consolidated financial results ......................................................... 2(1) Explanation of operating results ......................................................................................................... 2(2) Explanation of financial position........................................................................................................ 4(3) Explanation of consolidated earnings forecasts and other forward-looking statements ..................... 4
2. Quarterly consolidated financial statements and significant notes thereto ............................................... 5(1) Quarterly consolidated balance sheet ................................................................................................. 5(2) Quarterly consolidated statement of income and quarterly consolidated statement of comprehensive
income ................................................................................................................................................ 7
Quarterly consolidated statement of income (cumulative) ................................................................. 7
Quarterly consolidated statement of comprehensive income (cumulative) ........................................ 8(3) Notes to quarterly consolidated financial statements ......................................................................... 9
Uncertainties of entity’s ability to continue as going concern ........................................................... 9
Notes on significant changes in the amount of shareholders’ equity .................................................. 9
Changes in accounting policies .......................................................................................................... 9
Additional information ....................................................................................................................... 9
Segment information ........................................................................................................................ 10
Significant events after reporting period .......................................................................................... 13-1-

SALA Corporation (2734)

1. Qualitative information on quarterly consolidated financial results(1) Explanation of operating results
During the first three months of the fiscal year ending November 30, 2023, while the Japanese
economy saw a continued move toward normalization of socioeconomic activities with the gradualeasing of restrictions associated with the novel coronavirus disease (COVID-19), the economic outlook
remained uncertain due to the impact of rising prices, depreciation of the yen, etc. caused by the
prolonged uncertainty over the situation in Ukraine.
Under these conditions, the SALA Group has established the fifth medium-term management plan withthe fiscal year ending November 30, 2023 as the first fiscal year, and focuses on collaboration and cocreation for further growth, setting the basic policy of “going beyond the framework.” The plan sets
forth five key strategies: “service and business development in the Life Creative Business Unit* andtransformation of the business format,” “enhancing brand value through ‘customer experience’ thatexceeds expectations,” “business creation through ‘co-creation’ with parties inside and outside theGroup,” “improving profitability in existing business fields,” and “transforming into an organizational
culture that attracts people who ‘think and act on their own initiative.’” Through proactive
collaboration and co-creation with parties inside and outside the Group, the Company aims to enhance
SALA’s brand value by solving local community and customer issues. During the first three months ofthe current fiscal year, in January 2023, SALA CARS JAPAN Co., Ltd., which is the Car Life Support
business, through collaboration and co-creation efforts with Energy & Solutions business SALAENERGY CO., LTD. and SALA e ENERGY CO., LTD., began operating a carbon neutral store thatuses electricity and gas with virtually zero CO₂ emissions at the Audi Hamamatsu store in Hamamatsu
City, Shizuoka Prefecture. In addition, SALA ENERGY CO., LTD. proceeded with the restructuring of
its core system to improve the efficiency of operations traditionally divided by gas type (city gas andLP gas) through the use of digital technology and to provide high quality services tailored to eachindividual customer. In addition, ASCO Co., Ltd., which is the Animal Health Care business, integrated
its subsidiaries A.M.I. Co., Ltd. and Daiwa Pharmaceutical Co., Ltd. in December 2022 to streamline
business.
As for operating results for the first three months of the current fiscal year, net sales increased by 9.7%
year on year to ¥64,154 million due to a significant increase in revenue in the Energy & Solutions
business. As for profit, operating profit decreased by 0.6% year on year to ¥3,004 million due todecreases in profit in the Housing business, the Car Life Support business and the Animal Health Carebusiness. As loss on valuation of derivatives on forward exchange contracts expanded, ordinary profit
decreased by 10.2% year on year to ¥2,892 million. As a result, profit attributable to owners of parent
decreased by 13.0% year on year to ¥1,951 million.
* “Life Creative Business Unit” refers to business areas for daily living other than the energy business.
Operating results of each segment are as follows.
Energy & Solutions businessNet sales¥39,127 million (up 26.9% year on year)

Operating profit ¥2,855 million (up 8.7% year on year)
Gas sales volume for both city gas and LP gas declined as customers and business partners became
increasingly cost-conscious and continued to cut back on gas use in response to soaring energy
prices. Due to upward adjustment of city gas selling prices based on the raw material costadjustment system, both net sales and operating profit increased, as the sales increase factor due toselling price revisions outweighed the sales decrease factor due to a decline in city gas sales
volume.
Engineering & Maintenance businessNet sales¥7,014 million (down 3.0% year on year)-2-

SALA Corporation (2734)

Operating profit ¥565 million (up 37.3% year on year)
Although the equipment work department and the construction department performed well, net
sales declined due to a decrease in completed projects in the civil engineering department and themaintenance department. As for profit, operating profit increased due to the increased gross profit
by efforts of each department to reduce cost of sales by thorough process management.
Housing businessNet sales¥6,367 million (down 28.0% year on year)

Operating loss
fiscal year)¥342 million (operating profit of ¥39 million for the same period of the previous

In the housing sales department, the number of houses sold decreased in both custom-built and lot
houses, mainly due to fewer orders carried over from the previous period compared to the same
period of the previous fiscal year. On the other hand, in the housing components and materials
processing and sales department, orders increased as a result of efforts to cultivate new customers
in addition to strengthening relationships with existing business partners. Overall segment sales
declined, and operating loss was recorded due to the decrease in the number of houses sold.
Car Life Support businessNet sales¥4,298 million (up 15.6% year on year)

Operating loss
fiscal year)¥86 million (operating profit of ¥9 million for the same period of the previous

For Volkswagen, in addition to focusing on sales of new vehicles in a higher price range, used car
sales prices remained high, resulting in sales price per vehicle rising. In addition, while Audi
continued to be affected by the decline in new car production volume due to the shortage ofsemiconductors and other factors, sales increased due to an increase in used car sales volume as aresult of strengthened used car sales. As for profit, operating loss was recorded due to an increase
in selling, general and administrative expenses, such as promotion expenses.
Animal Health Care businessNet sales¥5,850 million (down 7.9% year on year)

Operating profit ¥109 million (down 44.9% year on year)
In the livestock farming department, orders for veterinary medical products, etc. received decreased
due to the impact of high feed prices, outbreak of avian influenza, etc. In the pet-related
department, sales decreased due to last-minute surge in demand before the price hike of veterinary
medical products, etc. in the same period of the previous year. Consequently, net sales andoperating profit both decreased.
Properties businessNet sales¥1,028 million (up 15.4% year on year)

Operating loss
fiscal year)¥43 million (operating loss of ¥136 million for the same period of the previous

Transactions for corporate clients such as for offices and stores remained strong, mainly in the asset
management department managing real estate properties, etc. In the hospitality department, thenumber of guests for banquets, bridal services, and hotel overnight stays, etc. increased due to theeasing of restrictions associated with COVID-19. As a result, net sales increased, and operating loss
declined.

-3-

SALA Corporation (2734)(2) Explanation of financial position
AssetsAssets amounted to ¥189,082 million, up ¥665 million from November 30, 2022. This was mainly due
to increases in “notes and accounts receivable - trade, and contract assets” by ¥2,610 million,“merchandise and finished goods” by ¥1,600 million, and “other” under current assets by ¥1,487
million, despite decreases in “cash and deposits” by ¥4,125 million, “property, plant and equipment” by¥841 million, and “deferred tax assets” by ¥587 million.
Liabilities
Liabilities were ¥114,752 million, down ¥309 million from November 30, 2022. This was mainly due
to decreases in “income taxes payable” by ¥1,436 million, “long-term borrowings (including current
portion)” by ¥1,176 million, “other” under current liabilities by ¥1,119 million and “provision forbonuses” by ¥1,096 million, despite an increase in “short-term borrowings” by ¥4,268 million.
Net assets
Net assets were ¥74,330 million, up ¥975 million from November 30, 2022. This was mainly due to anincrease in “retained earnings” of ¥961 million (increased by ¥1,951 million due to recording of profit
attributable to owners of parent and decreased by ¥990 million due to payment of dividends).
(3) Explanation of consolidated earnings forecasts and other forward-looking statements
There is no change to the consolidated earnings forecasts for the first six months of the fiscal year
ending November 30, 2023, nor to the full-year earnings forecasts, both of which were announced on
January 12, 2023.

-4-

SALA Corporation (2734)

2. Quarterly consolidated financial statements and significant notes thereto(1) Quarterly consolidated balance sheet(Millions of yen)

AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade, and contract
assetsElectronically recorded monetary claims - operating
Merchandise and finished goods
Work in process
Raw materials and supplies
Other
Allowance for doubtful accounts
Total current assets
Non-current assets
Property, plant and equipment
Buildings and structures, net
Machinery, equipment and vehicles, net
Gas pipe, net
LandConstruction in progress
Other, net
Total property, plant and equipment
Intangible assets
Goodwill
Other
Total intangible assets
Investments and other assets
Investment securities
Long-term loans receivable
Deferred tax assets
Other
Allowance for doubtful accounts
Total investments and other assets
Total non-current assets
Total assets-5-

As of November 30, 2022

As of February 28, 2023

24,191

20,06533,07735,6882,010
12,520
7,656
267
4,886
(206)
84,404

2,039
14,121
8,282
347
6,374
(212)
86,70820,205
7,737
16,34733,287
1,572
1,348
80,49820,557
7,934
15,97132,8501,000
1,341
79,657

274
1,731
2,006

304
1,841
2,145

7,913
3,204
4,492
6,358
(460)
21,507104,012
188,417

8,208
3,014
3,905
5,902
(459)
20,571
102,374
189,082

SALA Corporation (2734)(Millions of yen)

Liabilities
Current liabilities
Notes and accounts payable - trade
Electronically recorded obligations - operating
Short-term borrowings
Current portion of long-term borrowings
Income taxes payable
Provision for bonuses
Provision for bonuses for directors (and otherofficers)
Provision for warranties for completed construction
Provision for loss on construction contracts
Provision for point card certificates
Other
Total current liabilities
Non-current liabilities
Long-term borrowings
Deferred tax liabilities
Provision for retirement benefits for directors (andother officers)
Provision for share-based compensation
Provision for repairs
Retirement benefit liability
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
Deferred gains or losses on hedges
Remeasurements of defined benefit plans
Total accumulated other comprehensive income
Non-controlling interests
Total net assets
Total liabilities and net assets-6-

As of November 30, 2022

As of February 28, 2023

27,827
4,592
5,944
7,411
1,695
2,621

27,9594,775
10,213
7,404
258
1,525

11

3

56
82
233
11,60962,08550
58
233
10,48962,971

38,862423

37,693
568

190

160

470
104
9,535
3,389
52,976
115,062

503
109
9,361
3,383
51,781
114,752

8,025
25,281
38,076(1,480)69,902

8,025
25,29339,037(1,480)70,875

518
587
1,003
2,109
1,342
73,355
188,417

647
494
951
2,094
1,360
74,330
189,082

SALA Corporation (2734)(2) Quarterly consolidated statement of income and quarterly consolidated statement ofcomprehensive income
Quarterly consolidated statement of income (cumulative)
Three months ended
February 28, 2022
Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating profit
Non-operating income
Interest income
Dividend income
Share of profit of entities accounted for using equity
methodSubsidy income
Other
Total non-operating income
Non-operating expenses
Interest expenses
Loss on valuation of derivatives
Other
Total non-operating expenses
Ordinary profit
Extraordinary income
Gain on sale of non-current assets
Gain on sale of investment securities
Reversal of provision for loss on guarantees
Total extraordinary income
Extraordinary losses
Loss on sale and retirement of non-current assets
Total extraordinary losses
Profit before income taxes
Income taxes - current
Income taxes - deferred
Total income taxes
ProfitProfit attributable to non-controlling interests
Profit attributable to owners of parent-7-(Millions of yen)Three months ended
February 28, 2023

58,45543,081
15,374
12,352
3,021

64,154
48,704
15,45012,445
3,004

17
29

29
31

97

24

105
171
420

–
148
233

35
162
24
221
3,220

49
280
14
344
2,892

15
8
22
45

9
–
–
9

4
4
3,261
241
715
956
2,305
62
2,243

26
26
2,875
159
728
887
1,987
36
1,951

SALA Corporation (2734)

Quarterly consolidated statement of comprehensive income (cumulative)
Three months ended
February 28, 2022
ProfitOther comprehensive income
Valuation difference on available-for-sale securities
Deferred gains or losses on hedges
Remeasurements of defined benefit plans, net of tax
Total other comprehensive income
Comprehensive income
Comprehensive income attributable toComprehensive income attributable to owners of parent
Comprehensive income attributable to non-controllinginterests-8-(Millions of yen)Three months ended
February 28, 2023

2,305

1,987

111
(16)
(6)
88
2,394

135
(93)
(52)
(10)
1,977

2,332

1,941

62

36

SALA Corporation (2734)(3) Notes to quarterly consolidated financial statements
Uncertainties of entity’s ability to continue as going concern
Not applicable.
Notes on significant changes in the amount of shareholders’ equity
Not applicable.
Changes in accounting policies
Application of Implementation Guidance on Accounting Standard for Fair Value Measurement
The Company has applied the “Implementation Guidance on Accounting Standard for Fair Value
Measurement” (ASBJ Guidance No. 31, June 17, 2021) from the beginning of the first quarter of thecurrent fiscal year, and it has applied the new accounting policy provided for by the Implementation
Guidance on Accounting Standard for Fair Value Measurement in accordance with the transitional
measures provided for in paragraph 27-2 of the Implementation Guidance on Accounting Standard for
Fair Value Measurement. There is no impact on the quarterly consolidated financial statements.
Additional information
Impact of the spread of COVID-19
There has been no material change in the assumptions regarding the impact of the spread of COVID-19
described in Impairment loss on non-current assets in Significant accounting estimates in the annual
securities report for the previous fiscal year.
Practical Solution on the Accounting and Disclosure Under the Group Tax Sharing System
The Company and some consolidated subsidiaries transitioned from consolidated taxation system togroup tax sharing system from the first quarter of the current fiscal year. In accordance with this, theaccounting treatment and disclosure of corporate and local income taxes and tax-effect accounting are
based on “Accounting Treatment and Disclosure when Applying the Group Tax Sharing System”(ASBJ Practical Solution No. 42, August 12, 2021, hereinafter Practical Solution No. 42). In
accordance with Paragraph 32 (1) of Practical Solution No. 42, the Company has assumed that there is
no impact from the change in accounting policy resulting from the application of Practical Solution No.
42.

-9-

SALA Corporation (2734)

Segment information
I For the three months ended February 28, 2022
1. Disclosure of sales and profit (loss) for each reportable segment and disaggregation ofrevenue(Millions of yen)
Reportable segments

Net sales
City gas
LP gasElectric power
Civil engineering work,
construction work, equipment
work
Housing, construction materials
Automotive sales andmaintenance
Veterinary medical products
Lease, sale and purchase, andbrokerage of real estate, hotel
Other
Revenue from contracts withcustomers
Other revenue (Note 4)
Revenues from externalcustomers
Intersegment sales or transfers

Energy &SolutionsbusinessEngineering &Maintenancebusiness

Car Life
Supportbusiness

11,708
7,670
3,739

–
–
–

–
–
–

–
–
–

–
–
–

–

7,234

–

–

–

–

–

8,843

–

–

–

–

–

3,718

–

–

–

–

–

6,351

–

–

–

–

–

7,706

–

–

–

–

30,824

7,234

8,843

3,718

6,351

–

–

–

–

–

30,824

7,234

8,843

3,718

6,351

Housingbusiness

Animal HealthCare business

483

1,022

1

2

0

Total

31,308

8,256

8,845

3,720

6,351

Segment profit (loss)

2,627

412

39

9

199

- 10 -

SALA Corporation (2734)
Reportable segments
Properties
business
Net sales
City gas
LP gasElectric power
Civil engineering work,
construction work, equipment
work
Housing, construction materials
Automotive sales andmaintenance
Veterinary medical products
Lease, sale and purchase, andbrokerage of real estate, hotel
Other
Revenue from contracts withcustomers
Other revenue (Note 4)
Revenues from externalcustomers
Intersegment sales or transfers

Other(Note 1)

Total

Total

Adjustment(Note 2)

Consolidated(Note 3)–––

11,708
7,670
3,739

–
–
–

11,708
7,670
3,739

–
–
–

11,708
7,670
3,739

–

7,234

–

7,234

–

7,234

–

8,843

–

8,843

–

8,843

–

3,718

–

3,718

–

3,718

–

6,351

–

6,351

–

6,351

891

891

–

891

–

891

–

7,706

505

8,212

27

8,239

891

57,863505

58,36927

58,397

–

–

58

58

–

58

891

57,863564

58,42727

58,455

124

1,633

445

2,079

(2,079)

–

Total

1,015

59,497

1,009

60,506(2,051)58,455

Segment profit (loss)

(136)

3,151

21

3,172

(150)

3,021

(Notes) 1. The “other” category represents operating segments that are not included in reportable segments, and includes
manufacturing auto parts, installment sale and lease.
2. Adjustment to segment profit (loss) of ¥(150) million includes intersegment eliminations of ¥309 million andcorporate expenses of ¥(460) million. Corporate expenses are mainly general and administrative expenses, which
are not attributable to the reportable segments.
3. Segment profit (loss) was adjusted with operating profit in the quarterly consolidated statement of income.
4. “Other revenue” includes revenue on lease, etc.

2. Disclosure of impairment losses on non-current assets or goodwill for each reportablesegment
Not applicable.

- 11 -

SALA Corporation (2734)

II For the three months ended February 28, 2023
1. Disclosure of sales and profit (loss) for each reportable segment and disaggregation ofrevenue(Millions of yen)
Reportable segments

Net sales
City gas
LP gasElectric power
Civil engineering work,
construction work, equipment
work
Housing, construction materials
Automotive sales andmaintenance
Veterinary medical products
Lease, sale and purchase, andbrokerage of real estate, hotel
Other
Revenue from contracts withcustomers
Other revenue (Note 4)
Revenues from externalcustomers
Intersegment sales or transfers

Energy &SolutionsbusinessEngineering &Maintenancebusiness

Car Life
Supportbusiness

17,375
8,631
5,143

–
–
–

–
–
–

–
–
–

–
–
–

–

7,014

–

–

–

–

–

6,367

–

–

–

–

–

4,298

–

–

–

–

–

5,850

–

–

–

–

–

7,977

–

–

–

–

39,127

7,014

6,367

4,298

5,850

–

–

–

–

–

39,127

7,014

6,367

4,298

5,850

Housingbusiness

Animal HealthCare business

484

1,168

2

2

0

Total

39,611

8,182

6,369

4,301

5,850

Segment profit (loss)

2,855

565

(342)

(86)

109

- 12 -

SALA Corporation (2734)
Reportable segments
Properties
business
Net sales
City gas
LP gasElectric power
Civil engineering work,
construction work, equipment
work
Housing, construction materials
Automotive sales andmaintenance
Veterinary medical products
Lease, sale and purchase, andbrokerage of real estate, hotel
Other
Revenue from contracts withcustomers
Other revenue (Note 4)
Revenues from externalcustomers
Intersegment sales or transfers

Other(Note 1)

Total

Total

Adjustment(Note 2)

Consolidated(Note 3)–––

17,375
8,631
5,143

–
–
–

17,375
8,631
5,143

–
–
–

17,375
8,631
5,143

–

7,014

–

7,014

–

7,014

–

6,367

–

6,367

–

6,367

–

4,298

–

4,298

–

4,298

–

5,850

–

5,850

–

5,850

1,028

1,028

–

1,028

–

1,028

–

7,977

377

8,355

27

8,382

1,028

63,686377

64,06427

64,091

–

–

63

63

–

63

1,028

63,686441

64,127

27

64,154

125

1,782

446

2,228

(2,228)

–

Total

1,153

65,469887

66,356(2,201)64,154

Segment profit (loss)

(43)

3,057

22

3,080

(75)

3,004

(Notes) 1. The “other” category represents operating segments that are not included in reportable segments, and includes
manufacturing auto parts, installment sale and lease.
2. Adjustment to segment profit (loss) of ¥(75) million includes intersegment eliminations of ¥281 million andcorporate expenses of ¥(357) million. Corporate expenses are mainly general and administrative expenses, which
are not attributable to the reportable segments.
3. Segment profit (loss) was adjusted with operating profit in the quarterly consolidated statement of income.
4. “Other revenue” includes revenue on lease, etc.

2. Disclosure of impairment losses on non-current assets or goodwill for each reportablesegment
Not applicable.
Significant events after reporting period
The Company revised its retirement benefit plan effective April 1, 2023. The revision of the plan ismainly to extend the retirement age from 60 to 65, thereby extending the age at which retirement benefits
are paid and the age at which old-age benefits under the defined benefit corporate pension plan begin to
accrue from 60 to 65. As of the date of the filing of the quarterly financial results report, the remeasurement of the retirement benefit obligation at the time of transition is in progress, and the impact
on the consolidated financial statements is being calculated.

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