Financial Statement
73rd Term

From 1st April 2012～31st March 2013

Showa Kako Corporation

Balance Sheet（31st March 2013）（Unit ： Yen ）Showa Kako Corporation
AssetsDescription

Liabilities
AmountDescription

Amount3,508,335,321

Current liabilities:

1,744,348,548

Monetary assets

847,050,386

Bills payable

271,871,825

Bills receivable

64,457,215

Accounts Payables

882,297,813

Current assets:

Accounts receivable

1,359,260,736

Arrears

40,704,475

Investment securities

231,795,199

Corporation tax

26,609,300

Stock

434,215,382

Deposits

Raw material

73,450,074

Short Term Loan

475,000,000Products and Goods

437,507,860

Account turnover

92,3106,369,525

Other current assets

65,598,469

Provision for bad debts△5,000,000

Unpaid taxes

34,203,300

Fixed assets:

1,819,118,642

Fixed Liabilities

2,957,828,334

Tangible fixed assets

1,505,842,922

Building

29,082,497

Buildings attached Structure

22,886,422

Structures

36,031,882

Machinery and equipment
Vehicles and other transport equipment
Furniture and Fixtures
Construction in progress
Intangible fixed assets
Telephone utility right82,311,334

Bonds

Liabilities Total

60,22532,577,040
07,200,000

2,875,517,000

Long-term Loan

1,384,901,287

303,569Land

I year long term loan

4,702,176,882

Net Assets
Share Asset
100,000,000

CapitalCapital surplus

1,205,993

858,604

Capital reserve

405,993858,604

Other capital surplus

800,000

Accumulated Surplus

682,914,085

312,417,116

Profit reserves

25,200,000

Long-term debt assets

68,555,668

Other profit surplus

657,714,085

Investment securities

9,400,000

Other MPFA

500,000,000

Other investments

234,461,448

Telephone Subscription
Investment

Deferred assets
Total assets

0Treasury Shares△2,987,500

Profit brought forward

106,454,590

Surplus profits carried forward

54,246,995

158,842,997

Total Net assets

784,120,078

5,486,296,960

Total Liabilities and Net assets

5,486,296,960

Profit and Loss Statement（2012/4/1-2013/3/31）（Unit ： Yen）

Showa Kako Corporation
Description
Sales
Cost of sales
Opening Inventory
Cost of Production and Total PurchaseTotal
Closing inventory
Gross profit
Sales and general administrative expenses
Operating profit
Non Operating profit
Interest Earned
Dividend Earned
Miscellaneous income
Non Operating expense
Interest expense
Miscellaneous losses
Operating Income
Special profit
Profit on disposal of marketable securities
Profit on disposal of fixed assets
Extraordinary losses
Unpaid Overtime
Buy of paid leave
Loss on the disposal of fixed assets
DamagesPension
Other extraordinary losses
Income before Tax
Corporate tax, inhabitant tax and enterprise tax
Current net income

Amount
7,765,259,067
509,866,340
6,748,384,807
7,258,251,147
434,215,382

5,929,232
2,420,358
40,542,989
78,047,541
143,231,540

2,087,440
218,600
1,586,828
3,591,000
6,067,246
5,640,053
6,003,064
64,157,102

6,824,035,765941,223,302
590,328,352
350,894,950

48,892,579

221,279,081
178,508,448

2,306,040

87,045,293
93,769,195
39,504,200
54,264,995

Individual notes tableShowa Kako Corporation

Important accounting policies
１．
(1) The evaluation criteria and evaluation method of negotiable securities① Things with market value

Cost of acquisition② Things without market value

Cost of acquisition(2) The evaluation criteria and the evaluation method of an inventory
Cost method according to periodic average method(3) The method of depreciation of deferred assets
Regarding the factory intensive development cost, will refund according to fixed amount method
in five years from the term ended 2011 March(4) The method of depreciation of fixed assets
Tangible fixed assets

Constant percentage method by regulation of Corporation Tax Law(For the building acquired on and after H10/04/01is fixed amountmethod and new constant percentage method and new fixed amountmethod for those acquired after H19/04/01)
Period of depreciation
Building： 8 to 25 years
Building attached structure： 3 to 20 years
Structure ： 8 to 20 years
Mechanical apparatus ：3 to 22 years
Furniture and fixtures：2 to 20 years
Automotive equipment： 4 to 7 years

Intangible fixed assets

Fixed amount method by regulation of Corporation Tax Law(5) Accounting treatment of derivatives
Accounting treatment by a market method to be carried out(6) The disposal method of a lease transaction
About the finance lease transactions of those other than what the ownership of leased propertytransfers to a borrower, is based on accounting treatment according to the method related tothe usual lease transactions.
(7) Definition for allowance of bad debt
In order to prepare for the loss by the bad debt of a claim, the legal transfer rateaccording to regulation of Corporation Tax Law about a general claim to be allocated(8) Accounting treatment of a consumption tax etc.
Accounting treatment of a consumption tax etc. is based on the tax excluded method.
The notes about a statement of changes in net assets
２．
(1) Items about issued stocks
End of first half・・・2,016,000 Shares
End of current term・・・2,016,000 Shares(2) Number of Treasury shares at the end of the fiscal year
23,900 shares

Statement of share holder' equity
From 1st April 2012～31st March 2013
Showa Kako Corporation
Owner's capital
Accumulated surplus
Other accumulated
GeneralEarned
reserve
surplusCapital surplus Capital surplus

First half balance
Current term
fluctuating amountCurrent term net
profitCurrent term total
fluctuating amountCurrent term end
balance

CapitalCapitalreserve

100,000,000

405,993

Other capitalsurpluses

Earnedsurplusreserve

Capital surplus
sum total

800,000

1,205,993

25,200,000 498,000,000

108,454,590

631,654,590

2,000,000 △ 2,000,000054,246,995
0

0

0

0

100,000,000

405,993

800,000

1,205,993

0Company's
own stock

Accumulated
surplus total

Owner's capital
total
054,246,995 △ 2,987,500

Net-assets
total

732,860,583 732,860,583
0-51,259,495

51,259,495
51,259,495

2,000,000

52,246,995

54,246,995 △ 2,987,500

51,259,495

25,200,000 500,000,000

160,701,585

685,901,585 △ 2,987,500

784,120,078 784,120,078