April 20, 2015
Company name: Mitsubishi Materials Corporation
Representative: Akira Takeuchi, President
Stock code: 5711
Shares listed: Tokyo Stock Exchange First Section
For further information please contact: Naoya Sasaki
Manager, Corporate Communications & IR Dept.
Tel: +81-3-5252-5206
Announcement Regarding the Recognition of Extraordinary Income from Partial Sale ofCommon Stock of SUMCO
SUMCO Corporation (Code Number 3436, Tokyo Stock Exchange First Section; hereinafterreferred to as “SUMCO”), an equity-method affiliate of Mitsubishi Materials Corporation (hereinafterreferred to as the “Company”), has today determined offer price and other matters regarding theissuance of the common stock of SUMCO and the secondary offering of the common stock ofSUMCO that were announced on April 2, 2015. Furthermore, upon the Company’s exercise of the put
options attached to Class A stock the Company holds, the consideration for which is a cash payment
and Class B stock, SUMCO plans to acquire Class A stock held by the Company, on May 11, 2015,
and on the same day, repurchase the Class B stock to be delivered to the Company in line with thisexercise (hereinafter referred to as the “treasury stock acquisition”).
As a result, the Company expects to recognize extraordinary income, the details of which are statedbelow.
For details of offer price and other matters regarding the issuance of the common stock of SUMCO
and the secondary offering of the common stock of SUMCO , please see the SUMCO “Announcement
regarding: Determination of Offer Price and Other Matters; and Reduction in the Amount of Capital
Stock and Capital Reserve Concurrently with the Issuance of Common Stock,” released today.
1. Estimated amount of extraordinary income corresponding to the issuance of the common stock ofSUMCO by way of public offering and secondary offering of the common stock of SUMCO(Consolidated)(Non-consolidated)

Gain on sales of investment securities¥17.3 billion

Gain on change in equity¥9.7 billion

Gain on sales of shares of the affiliate¥12.1 billion

1Regarding the estimated amount of gains on sales of investment securities and gains on sales ofaffiliated company stocks, the sale of 15,880,000 shares of SUMCO common stock held by theCompany does not include the number of shares to be acquired and sold by exercise of the rights
granted to the International Managers in the international secondary offering to acquire additional
shares up to a ceiling of 1,071,900 shares of

the common stock of SUMCO held by the Company,

nor does it include the number of shares which the Company has granted to SMBC Nikko Securities inrelation to the secondary offering through overallotment to additionally receive the common stock of
SUMCO up to a ceiling of 1,310,100 shares of the common stock of SUMCO (the Green Shoe option)).
Furthermore, the estimated extraordinary income on a consolidated basis as of today is based on
closed amount in SUMCO’s fiscal year ended December 31, 2014, as SUMCO has not yet settled thefirst quarter of the fiscal year ending December 31, 2015.
2. Estimated extraordinary income as calculated from the treasury stock acquisition(Consolidated)

Gain on redemption of investment securities¥1.2 billion(Non-consolidated)

Gain on redemption of shares of the affiliate¥3.0 billion

The estimated gain on redemption of investment securities as of today is calculated based on theproportion of ownership interest by the Company of the common stock of SUMCO after the issuanceof the common stock of SUMCO and the secondary offering of the common stock of SUMCO.
3. Impact on Company performance
The aforementioned extraordinary income will be recognized in the fiscal year ending March 31,
2016 and will not impact performance in the fiscal year ended March 31, 2015. The full-year
consolidated earnings forecast for the fiscal year ending March 31, 2016 is scheduled forannouncement on May 12, 2015.
This material is prepared for the purpose of continuous disclosure to general shareholders and investors of therecognition of extraordinary income from partial sale of common stock of SUMCO, and does not constitute anoffer or solicitation of securities in any state or jurisdiction, including Japan. Estimates, expectations, forecasts,
and other future information set out in this material have been prepared based on the information that is available
for the Company as of today and on certain assumptions and qualifications, and the actual conditions, etc. might
be substantially different from such future information contained in the material due to risk factors including
domestic and global economic conditions, trends of semiconductor markets, and foreign exchanges. This
material does not constitute an offer of securities for sale in the United States. Securities of SUMCO may not beoffered or sold in the United States absent registration or an exemption from registration under the United States
Securities Act of 1933, as amended (the “Securities Act”). If any public offering of securities is made in the United2States, it will be made by means of an English language prospectus prepared in accordance with the Securities
Act. Any public offering of securities to be made in the United States will be made by means of a prospectus that
may be obtained from SUMCO or the seller of the securities and that will contain detailed information about
SUMCO and its management, as well as financial statements. There will be no public offering of securities ofSUMCO in the United States in connection with the above capital restructuring plan.

3