Consolidated and Non-Consolidated Financial Results
for the First Quarter Ended January 31, 2009
Date:

March 6, 2009

Company:

Tomoe Engineering Co., Ltd. and Subsidiaries(Web Site: http://www.tomo-e.co.jp/index_e.html)

Stock Exchange Listing:

1st Section, Tokyo Stock Exchange

Head Office:2-2, Osaki 1-chome, Shinagawa-ku, Tokyo, Japan

President:

Noboru Shiono

Investor Relations Contacts:

Natsuhiko Maeda, Director, Accounting and Management Planning Tel: (03) 5435-6512* Any fractional sums less than one million (or one thousand) yen are disregarded.
1. Consolidated Financial Data for the First Quarter Ended Jan. 31, 2009
(1) Results of Operation (Consolidated)(Percent: Change from the first quarter of the previous year)
Net Sales
Operating Income
Ordinary Income
Millions
Millions
Millions ofof Yen Percent of Yen
Percent
Yen
Percent
Quarter Ended Jan. 31, 2009 9,546(11.1)
201(44.7)
67(82.5)
Quarter Ended Jan. 31, 2008 10,733
4.1
365
82.5
384
70.1
Net Income

Quarter Ended Jan. 31, 2009
Quarter Ended Jan. 31, 2008

Millionsof Yen(22)
15

Net Income per
Share

Fully Diluted Quarterly Net
Income per ShareYen(2.28)
1.60

Yen-

Percent-(2) Financial Condition (Consolidated)
Total Assets (A)(Millions of Yen)
Quarter Ended Jan. 31, 2009
27,125
Year Ended October 31, 2008
29,159Net Assets (B)(Millions of Yen)
16,871
17,465Net Assets Ratio(B) / (A) (Percent)
61.2
58.8

Net Assets
per Share (Yen)
1,663.52
1,719.15(Reference) Net assets (not including minority interests):
First Quarter ended January 31, 2009: 16,600 million yen
Year ended October 31, 2008: 17,155 million yen
2. Dividend Status(Record Date)
Year Ended Oct. 31, 2008
Year Ending Oct. 31, 2009
Year Ending Oct. 31, 2009 (Prospect)First
Quarter-

Dividend per Share (Yen)InterimThird
End ofTerm
Quarter
Fiscal Year
35.00
30.00

Annual35.00
30.00(Note) Correction of the prospected dividend for this quarter: Yes(Note) We have disclosed “Announcement for correction of the prospected dividend for the year ending October 31,
2009” as of March 2, 2009.

1

3. Forecast for Earnings for the Year Ending Oct. 31, 2009 (Consolidated)(Percent: Change from the previous year for the full business year and the interim term)
Net Sales
Operating Income
Ordinary Income(Millions of Yen) (Percent) (Millions of Yen) (Percent) (Millions of Yen) (Percent)Interim Term
19,700(18.0)
890(43.7)
800(51.6)
Full Business Year
39,000(18.0)
1,360(44.6)
1,300(50.3)Net Income
Net Income per Share(Millions of Yen) (Percent)
Yen
Interim Term
310
(64.1)
31.07
Full Business Year570
(58.2)
57.12(Note) Correction of the prospected earnings for this quarter: Yes(Note) We have disclosed “Announcement for Correction of Our Earnings Forecast” as of March 2, 2009.
4. Others(1) Significant changes in subsidiaries during this quarter (changes in specific subsidiaries involving changes in thescope of consolidation): None
(2) Adoption of simplified accounting method and the specific accounting method in preparing the consolidated
quarterly financial statements: Yes(Note) For details, refer to 4. Other Information, [Qualitative Information and Financial Statements, etc.] on p.5.
(3) Change of the principle, procedure, and representation of the accounting policies concerning the preparation of
consolidated quarterly financial statements (Changes to be described in “Change in the Basis of Presenting
Consolidated Quarterly Financial Statements”)
1) Change due to revision of accounting standard: Yes
2) Other changes: None
(Note) For details, refer to 4. Other Information, [Qualitative Information and Financial Statements, etc.] on p.5.
(4) Number of outstanding shares (Ordinary shares)
1) Number of outstanding shares as of quarter-end and year-end (including treasury stocks)
At January 31, 2009: 10,533,200 shares

At October 31, 2008: 10,533,200 shares

2) Number of treasury stocks as of quarter-end and year-end
At January 31, 2009:

554,248 shares

At October 31, 2008:

554,248 shares

3) Number of average shares during consolidated first quarters
At January 31, 2009: 9,978,952 shares

At January 31, 2008: 9,979,091 shares*Explanations for appropriate use of the earnings forecast and other special instructions
From this consolidated fiscal year we have applied “Accounting Standard for Quarterly Financial Reporting”(ASBJ (The Accounting Standards Board of Japan) Statement No. 12) and its Implementation Guidance (ASBJ
Guidance No. 14). And we have prepared the consolidated quarterly financial statements in accordance with “Rules
for Quarterly Consolidated Financial Reporting.” In addition, we have applied the rules for amended quarterly
financial statements in an early stage according to Supplementary Provision 7.1.5 of “the Cabinet Office Regulation to
partly modify the rules of words, types, and presenting method of financial statements” (Cabinet Office Regulation No.
50, August 7, 2008).

2

The forward-looking statements such as a forecast of our financial results described herein are based on theinformation currently available to us and certain assumptions that we believe are reasonable. Actual results could
differ materially due to various factors. For assumptions of the forecasts and necessary precautions, refer to 3.
Qualitative Information on Consolidated Earnings Forecast, [Qualitative Information and Financial Statements, etc.]
on p.5.

3

[Qualitative Information and Financial Statements, etc.]
1. Qualitative Information on Consolidated Operating Results:
During this first quarter, the production activity in our country was forced to slow down due to unprecedented decreasein the worldwide demand and strong yen; and because of it, the corporate performance, capital investment, and individual
consumption considerably slumped, and the colorless economic slowdown has become clearer.
In Machinery & Equipment Business, the shipment of the large Poland project was carried out and the parts repair
business basically remained firm. As a result, net sales for the first quarter were 2,875 million yen, 91.8% up from thesame period last year, and the operating income went into the black, which was 41 million yen from the loss of the same
period last year.
In Chemical Products Business, sales of all sectors marked lower than the same period last year due to fall down ofproduction level in Japan and overseas countries, and we posted net sales of 6,671 million yen, 27.8% down from thesame period last year. Therefore, the profit of these sectors also lowered except the Industrial Materials Business and theoperating income was 160 million yen, 66.0% down.
As a result, the Company's consolidated business results for the quarter ended January 31, 2009 were 9,546 million
yen in net sales, 11.1% down from the same period last year, 201 million yen in operating income, 44.7% down, and theordinary income was 67 million yen, 82.5% down due to allocating the loss on valuation of derivatives etc. In addition, weposted net loss of 22 million yen due to allocating the loss on valuation of investment securities etc.
2. Qualitative Information on Consolidated Financial Position:(1) Total Assets, Liabilities, and Net Assets
Total assets at the end of the consolidated first quarter under review decreased by 2,034 million yen (7.0%) from theprevious consolidated year as a result of a decrease in the current assets by 1,903 million yen (mainly due to a decrease in
the notes and accounts receivables-trade) and a decrease in the noncurrent assets by 131 million yen (due to a decreasein the guarantee deposits). Total liabilities decreased by 1,440 million yen (12.3%) from the previous consolidated fiscal
year mainly due to a payment of the income taxes and a decrease in the provision for bonuses. Net assets decreased by
593 million yen (3.4%) from the previous consolidated fiscal year due to a payment of the dividends. As a result, the net
assets ratio as of the end of the first consolidated quarter under review increased by 2.4 percentage points to 61.2%.
(2) Cash Flow Status
Cash and cash equivalents as of the end of the first consolidated quarter under review decreased by 517 million yen to
1,194 million yen from the previous consolidated fiscal year. Net cash and their factors are as follows:(Net Cash Provided by (Used in) Operating Activities)
Income before income taxes and minority interests amounted to 11 million yen and net cash provided by (used in)operating activities was 53 million yen because of a decrease in notes and accounts receivable-trade etc.
(Net Cash Provided by (Used in) Investing Activities)
Net cash provided by (used in) investing activities was 73 million yen as a result of purchase of property, plant andequipment etc.

4

(Net Cash Provided by (Used in) Financing Activities)
Net cash provided by (used in) financing activities was 426 million yen due to cash dividends paid etc.
3. Qualitative Information on Consolidated Earnings Forecast:Due to the worldwide economic slowdown, the business environment surrounding our company is also becoming
severe. Under such conditions, as per “Announcement for Correction of Our Earnings Forecast” released on March 2,
2009, Machinery & Equipment Business can expect nearly the same earnings as planned. However, in Chemical
Products Business, both sales and profit are expected to decrease from the previous fiscal year because stagnation of
the semiconductor and automobile-related businesses, decreased demand and price decline of the synthetic resin raw
materials giving considerable impacts on our business earnings.
4. Other Information(1) Changes in important subsidiaries during this quarter (Changes in specific subsidiaries involving changes in thescope of consolidation): None
(2) Adoption of simplified accounting method and the specific accounting method in presenting the consolidated
quarterly financial statements(Simplified accounting method)
Calculation method of depreciation of noncurrent assets:
For the assets adopting the declining-balance method, we adopt the method to calculate the amount ofdepreciation for the consolidated fiscal year by dividing the period proportionally.
(Additional information)
Change of durable year of property, plant and equipment
As a result of our review on usage of the assets etc. at the time of the income tax modification, we have changed
durable years of the machinery & equipment. The effects that this change gives to the gain and loss for the firstquarter are minor.
(3) Change of the principle, procedure, and representation of the accounting policies concerning the preparation of
consolidated financial statements① From this consolidated fiscal year we have applied “Accounting Standard for Quarterly Financial Reporting”(ASBJ Statement No. 12) and its Implementation Guidance (ASBJ Guidance No. 14). And we have prepared theconsolidated quarterly financial statements in accordance with “Regulations for Quarterly Consolidated Financial
Statements.” In addition, we have applied the rules for amended quarterly financial statements in an early stage
according to Supplementary Provision 7.1.5 of “the Cabinet Office Regulation to partly modify the rules of words, types,
and presenting method of financial statements” (Cabinet Office Regulation No. 50, August 7, 2008).
② From this consolidated first quarter we have applied “Accounting Standard for Measurement of Inventories”(ASBJ Statement No. 9) and changed to a cost accounting method (book price devaluation based on decrease inprofitability). The effects that this change gives to the gain and loss for the first quarter are minor.
③ We used to adopt the accounting processing for the lease transaction for the non-transfer-ownership financelease; however, we have applied “Accounting Standard for Lease Transactions” (ASBJ Statement No. 13) and5

“Guidance on Accounting Standard for Lease Transactions” (ASBJ Guidance No. 16) from this first consolidated
quarter, whose accounting processing for sales transaction. The effects that this change gives to the gain and loss
for the first quarter are minor.
④ From this first consolidated quarter, we have applied “Practical Solution on Unification of Accounting Policies
Applied to Foreign Subsidiaries for Consolidated Financial Statements” (ASBJ PITF No. 18). The effects that thischange gives to the gain and loss for the first quarter are minor.

65. Consolidated Financial Statement(1) Consolidated Quarterly Balance Sheets(Thousands of Yen)
End of First Quarter

Summarized Balance Sheet for(Jan. 31, 2009)

End of Previous Year

Assets(Oct. 31, 2008)

Current Assets
Cash and Deposits

1,294,315

1,811,434

Notes and Accounts Receivable-Trade

13,743,005

15,651,542

Merchandise and Finished Goods

3,473,764

3,285,810

Work in Process

1,468,906

1,527,473

Raw Materials and Supplies

1,075,994

658,782

Deferred Tax Assets

653,345628,526

Others288,450426,276

Allowance for Doubtful Accounts(44,258)(133,061)

Total Current Assets

21,953,523

23,856,785

2,534,481

2,508,379

Accumulated Depreciation(1,376,414)(1,355,419)

Buildings and Structures, Net

1,158,066

1,152,960

Machinery, Equipment & Vehicles

3,364,560

3,388,940

Accumulated Depreciation(2,339,001)(2,331,611)

Machinery, Equipment & Vehicles, Net

1,025,559

1,057,328

Land970,253

970,253

Lease Assets

91,1450

Accumulated Depreciation(10,154)

0Lease Assets, Net

80,9910

949,0111,015,170

Accumulated Depreciation(818,116)(822,301)

Others, Net

130,894

192,869

3,365,765

3,373,412

36,24822,064

Investment Securities

870,936

880,003

Guarantee Deposits

406,130

476,639

Deferred Tax Assets

29,91734,023022,522Others599,604

563,610

Allowance for Doubtful Accounts(137,074)(69,729)

Total Investment and Other Assets

1,769,514

1,907,070

Total Noncurrent Assets

5,171,528

5,302,547

Total Assets

27,125,052

29,159,333

Noncurrent Assets
Property, Plant and Equipment
Buildings and Structures

OthersTotal Property, Plant and Equipment
Intangible Assets
Investments and Other Assets

Derivatives

7

(Thousands of Yen)
End of First Quarter

Summarized Balance Sheet for(Jan. 31, 2009)

End of Previous Year

Liabilities and Net Assets(Oct. 31, 2008)

Liabilities
Current Liabilities
6,808,492

7,177,796

Short-Term Loans Payable

928,167

1,054,069

Account Payable-Others

546,729

550,233

Lease Obligations

33,1990

Income Taxes Payable

20,228647,878

Advances Received

483,469

291,376

Provision for Bonuses

315,371

1,135,803

9,877

64,806

Allowance for Product Warranty

259,312

175,261

Others412,281

217,108

9,817,129

11,314,334

Long-Term Loans Payable

60,00085,000

Lease Obligations

63,3500

Provision for Retirement Benefits

33,041

31,958Provision for Directors' Retirement Benefits

142,760

257,780

Deferred Tax Liabilities

44,436

4,514

Derivatives Liabilities

92,4870

Total Noncurrent Liabilities

436,076379,253

Total Liabilities

10,253,206

11,693,588

Capital Stock

1,061,210

1,061,210

Capital Surplus

1,483,410

1,483,410

Retained Earnings

14,541,601

14,913,596

Treasury Stock(363,003)(363,003)

16,723,217

17,095,213

41,835

12,188Deferred Gains or Losses on Hedges(1,700)26,115

Foreign Currency Translation Adjustment(163,128)

21,748

Total Valuation and Translation Adjustments(122,993)

60,052

Minority Interests

271,621

310,478

Total Net Assets

16,871,846

17,465,744

Total Liabilities and Net Assets

27,125,052

29,159,333

Notes and Accounts Payable-Trade

Provision for Directors' Bonuses

Total Current Liabilities
Noncurrent Liabilities

Net Assets
Shareholders’ Equity

Total Shareholders’ Equity
Valuation and Translation Adjustments
Valuation Difference on Available-for-Sale
Securities8(2) Consolidated Quarterly Statements of Income (First Quarter)(Thousands of Yen)First Quarter Ended
Jan. 31, 2009

Net Sales

9,546,624

Cost of Sales

7,847,366
1,699,257

Gross Profit

1,497,561

Selling, General and Administrative Expenses

201,696

Operating Income
Non-Operating Income
Interest income

546

Dividends income

6,941

Rents

6,312

Others

6,843
20,644

Total Non-Operating Income
Non-Operating Expenses
Interest Expenses

8,403

Loss on Sales of Notes Payable

2,448

Foreign Exchange Losses

23,601

Loss on Valuation of Derivatives

114,868

Others5,814
155,136

Total Non-Operating Expenses

67,204

Ordinary Income
Extraordinary Income
Reversal of Allowance for Doubtful Accounts

6,229

Total Extraordinary Income

6,229

Extraordinary Losses
Loss on Retirement of Noncurrent Assets

408

Loss on Valuation of Investment Securities

61,535

Total Extraordinary Losses

61,944

Income before Income Taxes and Minority Interests

11,489

Income Taxes-Current

15,704

Income Taxes-Deferred

19,79535,499Total Income Taxes
Minority Interests in Loss

(1,277)(22,732)

Net Loss9(3) Consolidated Quarterly Statements of Cash Flows(Thousands of Yen)First Quarter Ended
Jan. 31, 2009

Net Cash Provided by (Used in) Operating Activities
Income before Income Taxes and Minority Interests

11,489Depreciation and Amortization

141,941

Increase (Decrease) in Provision for Bonuses(820,432)

Increase (Decrease) in Provision for Directors' Bonuses(54,929)

Increase (Decrease) in Allowance for Product Warranty
Increase (Decrease) in Provision for Retirement Benefits

84,051
1,082

Increase (Decrease) in Provision for Directors' Retirement Benefits(115,020)

Increase (Decrease) in Allowance for Doubtful Accounts(21,458)

Loss (Gain) on Valuation of Investment Securities

61,535Interest and Dividends Income(7,488)Interest Expenses

8,403

Foreign Exchange Losses (Gain)

14,501

Loss on Retirement of Noncurrent Assets

408

Loss (Gain) on Valuation of Derivatives

114,868

Decrease (Increase) in Notes and Accounts Receivable-Trade

1,645,503

Decrease (Increase) in Inventories(696,581)

Increase (Decrease) in Notes and Accounts Payable-Trade(164,359)

Increase (Decrease) in Accounts Payable-Others

60,464

Increase (Decrease) in Advances Received

192,093

Increase (Decrease) in Accrued Consumption Taxes

30,627

Others, Net

235,399
Sub total

722,102

Interests and Dividends Income Received

7,230Interest Expenses Paid

(32,227)

Income Taxes Paid

(643,776)

Net Cash Provided by (Used in) Operating Activities

53,329Net Cash Provided by (Used in) Investment Activities
Proceeds from Sales of Property, Plant and Equipment

113

Purchase of Property, Plant and Equipment(134,462)

Purchase of Investment Securities(4,814)

Collection of Loans Receivable

4,691

Payments of Loans Receivable(180)

Guarantee Deposits (Increase)

60,010

Others, Net

1,328

Net Cash Provided by (Used in) Investment Activities

10(73,313)(Thousands of Yen)First Quarter Ended
Jan. 31, 2009

Net Cash Provided by (Used in) Financing Activities
Net Increase (Decrease) in Short-Term Loans Payable(39,599)

Repayments of Lease Obligations(12,147)

Repayment of Long-Term Loans Payable(25,000)

Cash Dividends Paid

(349,263)

Net Cash Provided by (Used in) Financing Activities(462,010)

Cash and Cash Equivalents
Effect of Exchange Rate Change on Cash and Cash

(71,123)

Equivalents
Net Increase (Decrease) in Cash and Cash Equivalents
Cash and Cash Equivalents at Beginning of Period
Cash and Cash Equivalents at End of Period

11(517,118)
1,711,434
1,194,315

From this consolidated fiscal year we have applied “Accounting Standard for Quarterly Financial Reporting” (ASBJ
Statement No. 12) and its Implementation Guidance (ASBJ Guidance No. 14). And we have prepared the consolidated
quarterly financial statements in accordance with “Rules for Quarterly Consolidated Financial Reporting”. In addition, we
have applied the rules for amended quarterly financial statements in an early stage according to Supplementary Provision
7.1.5 of “the Cabinet Office Regulation to partly modify the rules of words, types, and presenting method of financial
statements” (Cabinet Office Regulation No. 50, August 7, 2008).
(4) Note on Going Concern Assumption
None.
(5) Segment Information(Segment by type of business)
First Quarter Ended Jan. 31, 2009

(Thousands of Yen)
Machinery &Chemical

TotalsDeletion or

Consolidated

Equipment

Products

Total

Business

Business

Company

2,875,251

6,671,373

9,546,624

0

9,546,624

0

0

0

0

0

2,875,251

6,671,373

9,546,624

0

9,546,624

Operating Costs

2,834,195

6,510,732

9,344,927

0

9,344,927

Operating Income

41,055

160,640

201,6960201,696

I. Net Sales and Operating Income:Net Sales(1) Net Sales to UnaffiliatedCustomers(2) Internal Net Sales among
Segments or AmountTransferred
Total(Notes)1. Business classification is by aggregate sales classification.
2. Main products and goods in each business:(1) Machinery & Equipment Business: Various types of centrifuge and other machinery(2) Chemical Products Business: Synthetic resin, industrial materials and other chemical products

12

(Segment by Location)
First Quarter Ended Jan. 31, 2009

(Thousands of Yen)
Japan

Asia

Total

Deletion or

Consolidated

Total
Company
I. Net Sales and Operating Income:Net Sales(1) Net Sales to Unaffiliated8,648,324

898,299

9,546,624

0

9,546,624

104,655

19,505

124,160(124,160)

08,752,980

917,804

9,670,784(124,160)

9,546,624

Operating Costs

8,542,687

929,473

9,472,160(127,232)

9,344,927

Operating Income

210,293(11,668)

198,624

3,701

201,696

Customers(2) Internal Net Sales among
Segments or Amount Transferred
Total(Notes)1. Areas included in each country or region are determined based on their degree of proximity.
2. Main country or regions included in the areas other than Japan:
Asia: China, Korea, and Indonesia (Total 3 countries)(Overseas Net Sales)First Quarter Ended Jan. 31, 2009

(Thousands of Yen)
Asia

I. Overseas Net Sales
II. Consolidated Net Sales
III. Ratio of Overseas Net Sales to Consolidated Net Sales (%)

Other Areas

Total

1,810,548

1,040,886

2,851,434--

9,546,624

19.0

10.9

29.9

(Notes)Overseas net sales are sales of our company and subsidiaries made in countries and regions other than Japan.
(6) Notes for significant changes in shareholders’ equity
None.

13

[Reference]
Financial Statement etc. for the First Quarter of the Previous Year
(1) (Summary) Consolidated Quarterly Statements of Income
First Quarter (from November 1, 2007 to January 31, 2008)(Thousands of Yen)First Quarter Ended Jan. 31, 2008
I. Net Sales

10,733,863

II. Cost of Sales

8,727,826

Gross Profit

2,006,036

III. Selling, General and Administrative Expenses

1,641,019

Operating Income

365,016

IV. Non-Operating Income

59,394

V. Non-Operating Expenses

39,731

Ordinary Income

384,680

VI. Extraordinary Income

18,293

VII. Extraordinary Losses

16,231

Income before Income Taxes and Minority Interests

386,742

Income Taxes-Current and Income Taxes-Deferred

357,696

Minority Interests in Gain

13,121Net Income

15,92514

(2) (Summary) Consolidated Quarterly Statements of Cash FlowsFirst Quarter (from November 1, 2007 to January 31, 2008)(Thousands of Yen)First Quarter Ended Jan. 31, 2008

I. Net Cash Provided by (Used in) Operating Activities
Income before income taxes and minority interests

386,742

Depreciation and Amortization

88,192

Decrease in Provision for Bonuses(689,550)

Decrease in Provision for Directors' Bonuses(48,182)

Decrease in Allowance for Product Warranty
Decrease in Provision for Retirement Benefits(15,293)(1,220)

Increase in Provision for Directors' Retirement Benefits

10,830Decrease in Allowance for Doubtful Accounts(2,510)Interest and Dividends Income(15,377)

Interest Expenses

19,557

Foreign Exchange Losses

11,418Realized Gains on Investments(3,627)

Loss on Retirement of Noncurrent Assets

3,231

Decrease in Notes and Accounts Receivable-Trade

2,587,005

Increase in Inventories(1,558,621)

Increase in Notes and Accounts Payable-Trade

418,246

Decrease in Accounts Payable-Other(166,698)

Increase in Advances Received

40,237

Decrease in Accrued Consumption Taxes(36,043)

Others, Net(83,390)
Sub total

944,946

Interests and Dividends Income Received

8,106Interest Expenses Paid

(21,179)

Income Taxes Paid

(560,471)

Net Cash Provided by (Used in) Operating Activities

371,401

II. Net Cash Provided by (Used in) Investment Activities
Purchase of Property, Plant and Equipment(237,126)

Purchase of Investment Securities(4,515)

Collection of Loans Receivable

7,877

Payments of Loans Receivable(1,220)

Increase in Guarantee Deposits(1,945)

Others (Net)20,679Net Cash Provided by (Used in) Investment Activities

15(216,251)(Thousands of Yen)First Quarter Ended
Jan. 31, 2008

III. Net Cash Provided by (Used In) Financing Activities
Net Decrease in Short-term Loans Payable(358,833)

Proceeds from Long-term Loans Payable

25,000Purchase of Treasury Stock(119)

Cash Dividends Paid

(349,269)

Net Cash Provided by (Used in) Financing Activities(683,222)

Cash and Cash Equivalents

IV.

Effect of Exchange Rate Change on Cash and Cash Equivalents(16,030)V.
VI.

Net Decrease in Cash and Cash Equivalents
Cash and Cash Equivalents at Beginning of Period(544,103)

VII.

Cash and Cash Equivalents at End of Period

16

1,873,895
1,329,792

(3) Segment Information(Segment by Type of Business)
First Quarter Ended Jan. 31, 2008

(Thousands of Yen)
Machinery &Chemical

TotalsDeletion or

Consolidated

Equipment

Products

Total

Business

Business

Company

1,498,744

9,235,118

10,733,863

0

10,733,863

0

0

0

0

0

1,498,744

9,235,118

10,733,863

0

10,733,863

Operating Costs

1,606,325

8,762,521

10,368,846

0

10,368,846

Operating Income(107,580)

472,597

365,0160

365,016

I. Net Sales and Operating Income:Net Sales(1) Net Sales to UnaffiliatedCustomers(2) Internal Net Sales among
Segments or AmountTransferred
Total(Notes)1. Business classification is by aggregate sales classification.
2. Main products and goods in each business:(1) Machinery & Equipment Business: Various types of centrifuge and other machinery(2) Chemical Products Business: Synthetic resin, industrial materials and other chemical products(Segment by Location)
First Quarter Ended Jan. 31, 2008

(Thousands of Yen)
Japan

Asia

Total

Deletion or

Consolidated

Total
Company
I. Net Sales and Operating Income:Net Sales(1) Net Sales to Unaffiliated9,395,246

1,338,616

10,733,863

0

10,733,863

99,30910,298109,608(109,608)

09,494,556

1,348,915

10,843,471(109,608)

10,733,863

Operating Costs

9,210,321

1,267,192

10,477,514(108,668)

10,368,846

Operating Income

284,234

81,722365,957(940)

365,016

Customers(2) Internal Net Sales among
Segments or Amount Transferred
Total(Notes)1. Areas included in each country or region are determined based on their degree of proximity.
2. Main country or regions included in the areas other than Japan:
Asia: China, Korea, and Indonesia (Total 3 countries)

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