The Fiscal Year Ended March, 2013 ACOM CO., LTD. May 2013 Code No. 8572

Transcription

1 The Fiscal Year Ended March, 2013 ACOM CO., LTD. May 2013 Code No. 8572

2 < Contents > Notes to DATA BOOK 1 Trend in Actual Results and Estimates (Consolidated) 1. Consolidated Subsidiaries 2 2. Income and Expenses 3 3. Operating Revenue by Segment 3 4. Receivables Outstanding by Segment 4 5. Number of Customer s by Segment 4 6. Other Indices 4 Trend in Actual Results and Estimates (Non-consolidated) 7. Income and Expenses 5 8. Operating Revenue by Segment Composition Ratio of Operating Revenue by Segment 6 9. Operating Expenses Ratio of Operating Expenses to Operating Revenue Receivables Outstanding Number of Customer s Number of Applicants, New Loan Customers and Lending Ratio Number of Loan Business Outlets MUJINKUN Cash Dispensers and ATMs Employees Average Loan Yield s Receivable-operating Loans by Interest Rate [Unsecured Loans for Consumers] Number of s by Interest Rate [Unsecured Loans for Consumers] s Receivable-operating Loans by Classified Receivable Outstanding [Unsecured Loans for Consumers] Number of s by Classified Receivable Outstanding [Unsecured Loans for Consumers] Composition Ratio of Customer s by Annual Income [Unsecured Loans for Consumers] Composition Ratio of Customer s by Age [Unsecured Loans for Consumers] Composition Ratio of Customer s by Gender [Unsecured Loans for Consumers] Bad Debts Expenses Bad Debts Expenses of Unsecured Loans by Reasons Non-performing Loans Loans in Arrears for Less Than 3 Months [excluding balance held by headquarters' collection department] Allowance for Doubtful s Provision for Loss on Interest Repayment Funds Procurement Credit Card Business Guarantee Business Financial Ratios Per Share Data Shares Issued 18 Trend in Actual Results and Estimates (Overseas Consolidated Subsidiaries) 33. EASY BUY Public Company Limited PT. Bank Nusantara Parahyangan, Tbk. 19 (Reference) Category criteria concerning situations of non-performing loans 20 Pages

3 Notes to DATA BOOK Notes: 1. Forward Looking Statements The figures contained in this DATA BOOK with respect to ACOM's plans and strategies and other statements that are not historical facts are forward-looking statements about the future performance of ACOM which are based on management's assumptions and belief in light of the information currently available to it and involve risks and uncertainties and actual results may differ from those in the forward-looking statements as results of various facts. Potential risks and uncertainties include, without limitation, general economic conditions in ACOM's market and changes in the size of the overall market for consumer loans, the rate of default by customers, the fluctuations in number of cases of claims from and the amount paid to customers who claim us to reimburse the portion of interest in excess of the interest ceiling as specified in the Interest-rate Restriction Law, the level of interest rates paid on the ACOM's debt and legal limits on interest rates charged by ACOM. : 2. All amounts less than one million have been truncated. Percentage figures have been as a result of rounding : 3. The amounts of adjusted per share data have been as a result of rounding. : 4. The total amounts shown in the tables may not necessarily aggregate up with the sums of the individual amounts. : 5. : 6. "-" is shown in results and "" when these amounts, including those less than one million, are zero. "0" is shown in results and "" when these amounts exceed zero, but are less than one million. "-" is shown in "%" when percentage changes exceed 1,000%. "-" is shown in "%," "," and the results when the figures were not disclosed in the past and/or are not currently disclosed. "-" is shown in "%," and "" when the figures were not disclosed in the past, thus, cannot be compared. Only "" is shown when the results in two terms changed from positive to negative, or from negative to positive. Only "" is shown when both results in two terms are negative. Only "" is shown when the results in last term exceeded zero, and the results in current term are zero. "(E)" indicates estimates. : 7. " p.p." indicates year on year percentage point. : 8. "C.R." indicates composition ratio

4 Trend in Actual Results and Estimates (Consolidated) 1. Consolidated Subsidiaries Name of company Equity owned by ACOM Summary of business [Domestic] Consolidated Subsidiaries: 4 Equity-method Affiliate: 1 AFRESH CREDIT CO., LTD. 100% Installment sales finance business IR Loan Servicing, Inc. 100% Servicing business (Loan servicing business) General Incorporated Association Mirai Capital Power Investments LLC 0% ( 100%) 0% ( 100%) Purchase, management, and disposal of monetary claims (Special Purpose Company) Purchase, management, and disposal of monetary claims (Special Purpose Company) [Equity-method Affiliate] MU Communications Co., Ltd % Contract of contact center and temporary staffing business, etc. [Overseas] Consolidated Subsidiaries: 3 EASY BUY Public Company Limited 71.0% Unsecured loan business and hire purchase business (Installment sales finance business) in Kingdom of Thailand PT. Bank Nusantara Parahyangan, Tbk % Banking business in Republic of Indonesia ACOM (U.S.A.) INC. 100% - Notes : 1. Figures in parentheses are indirect ownership by ACOM CO., LTD. : 2. ACOM (U.S.A.) INC. suspended its operation; therefore, its summary of business is omitted above. : 3. The installment sales finance business conducted by AFRESH CREDIT CO., LTD. has suspended acceptance of new contracts as the company is preparing for withdrawal from the business. : 4. ACOM CO., LTD. merged AC Ventures Co., Ltd. on April 1, 2012 as the effective date. : 5. AC Ventures Fourth, Fifth and Sixth Investment Partnerships were liquidated. : 6. MTBC Third Investment Partnership was liquidated

5 Trend in Actual Results and Estimates (Consolidated) 2. Income and Expenses (Consolidated) ( Millions of yen ) 2011/6 2011/9 2011/ /9 Operating Revenue 245, , , , , , , , , , Operating Expenses 430, ,809 75, , , , , , , , Financial Expenses 22, ,856 12,082 18,249 24, , , , , , Provision for Bad Debts 78, ,275 27,528 40,061 34, , , , , , Bad Debts Expenses 77, ,279 33,891 47,464 59, , , , , Provision for Loss on Interest Repayment 243, , , Other Operating Expenses 86, ,676 36,315 53,600 71, , , , , , Operating Income -184,785-18,294 32,116 48,331 30,885-16, , , , , Non-operating Income 1, ,172 1, Non-operating Expenses Ordinary Income -183,506-18,704 32,729 49,439 32,219-17, , , , , Extraordinary Income , ,902-3, , , Extraordinary Loss 16, , Income Before Income Taxes -199,638-18,524 32,458 49,207 33,377-20, , , , , Income Taxes-current 2, ,240 1,589 2, , , , Income Taxes-deferred ,214 1,739 3,936 7,753-1, , , , , Net Income -202,648-16,030 28,391 42,112 21,464-17, , , , , Note: Provision for Loss on Interest Repayment represents the sum of Interest Repayment, ACOM's Voluntary Waiver of Repayments accompanied with Interest Repayments and Increase or Decrease in Provision for Loss on Interest Repayment. 3. Operating Revenue by Segment (Consolidated) (Millions of yen ) 2011/6 2011/9 2011/ /9 Operating Revenue 245, , , , , , , , , , Loan Business 201, ,036 86, , , , , , , , ACOM CO., LTD. 180, ,706 76, , , , , , , , EASY BUY Public Company Limited 21, ,330 10,777 16,266 21, , , , , , Credit Card Business 3, ,489 2,208 2, , , , , ACOM CO., LTD. 3, ,488 2,207 2, , , , , AFRESH CREDIT CO., LTD Installment Sales Finance Business 3, ,110 1,521 1, EASY BUY Public Company Limited AFRESH CREDIT CO., LTD. 2, ,248 1, Guarantee Business 22, ,726 11,636 17,181 22, , , , , , Loan Servicing Business 8, ,741 4,229 5,926 7, , , , , , Collection from purchased receivable 8, ,552 3,826 5,315 6, , , , , Others 1, Other Financial Businesses Banking Business 4, ,165 2,666 4,123 5, , , , , , Note: Operating revenues above are revenues from external customers in reported segment

6 Trend in Actual Results and Estimates (Consolidated) 4. Receivables Outstanding by Segment (Consolidated) 2011/6 2011/9 2011/ /9 Receivables Outstanding (Millions of yen) 1,061, ,033,151 1,004, , , , , , , , Loan Business 972, , , , , , , , , , ACOM CO., LTD. 903, , , , , , , , , , Exclude Right to Reimbursement of DC Cash One s credit 902, , , , , , , , , , EASY BUY Public Company Limited 68, ,142 68,940 66,196 67, , , , , , Credit Card Business 21, ,620 19,872 19,176 18, , , , , , ACOM CO., LTD. 21, ,611 19,867 19,174 18, , , , , , AFRESH CREDIT CO., LTD Installment Sales Finance Business 22, ,778 14,599 11,828 9, , , , , , AFRESH CREDIT CO., LTD. 21, ,848 13,792 11,024 8, , , , , EASY BUY Public Company Limited Loan Servicing Business 11, ,093 10,908 9,999 10, , , , , , Banking Business 33, ,545 41,872 39,504 41, , , , , , Guarantee Business 443, , , , , , , , , , Note : With effect on May 12, 2012, part of the ACOM's card loan business, provided under "Cash One," was demerged (absorption-type demerger) and taken over by Jibun Bank Corporation. The guarantee services for the unsecured card loans for individuals provided by Jibun Bank Corporation will continue to be provided by ACOM. 5. Number of Customer s by Segment (Consolidated) 2011/6 2011/9 2011/ /9 Loan Business 2,505, ,464,754 2,443,643 2,429,207 2,426, ,332, ,339, ,345, ,370, ,466, ACOM CO., LTD. 1,718, ,681,806 1,645,401 1,605,554 1,579, ,470, ,454, ,435, ,429, ,437, Exclude Right to Reimbursement of DC Cash One s credit 1,712, ,676,206 1,640,333 1,601,051 1,575, ,466, ,451, ,432, ,426, ,436, EASY BUY Public Company Limited 786, , , , , , , , , ,029, Credit Card Business 235, , , , , , , , , , ACOM CO., LTD. 235, , , , , , , , , , AFRESH CREDIT CO., LTD Installment Sales Finance Business 137, , ,092 88,652 74, , , , , , AFRESH CREDIT CO., LTD. 108, ,768 77,400 63,588 51, , , , , , EASY BUY Public Company Limited 29, ,734 25,692 25,064 22, , , , , , Loan Servicing Business 303, , , , , , , , , Banking Business 7, ,391 9,276 12,330 15, , , , , Notes : 1. Loan Business: Number of loan accounts with loans receivable. : 2. Credit Card Business: Number of cardholders. : 3. Installment Sales Finance Business: Number of contracts with receivables outstanding. : 4. Loan Servicing Business: Number of accounts with outstanding purchased receivables. : 5. With effect on May 12, 2012, part of the ACOM's card loan business, provided under "Cash One," was demerged (absorption-type demerger) and taken over by Jibun Bank Corporation. The guarantee services for the unsecured card loans for individuals provided by Jibun Bank Corporation will continue to be provided by ACOM. 6. Other Indices (Consolidated) 2011/6 2011/9 2011/ /9 ytd ytd ytd Number of outlets 1, ,215 1,182 1,184 1, , , , , Number of Employees (Permanent Employees) 5, ,436 5,465 5,525 5, , , , ,

7 7. Income and Expenses (ACOM) (Millions of yen) 2011/6 2011/9 2011/ /9 Operating Revenue 207, ,208 89, , , , , , , , Interest on Operating Loans 173, ,773 71, , , , , , , , Revenue from credit guarantee 20, ,193 10,508 15,529 20, , , , , , Operating Expenses 398, ,242 61,227 90, , , , , , , Financial Expenses 17, ,563 9,071 13,656 18, , , , , , Cost of Goods Sold Provision for Bad Debts 66, ,251 23,197 33,686 26, , , , , , Provision for Loss on Interest Repayment 243, , , Other Operating Expenses 70, ,427 28,958 42,999 57, , , , , , Operating Income -190,832-15,965 28,014 42,034 23,007-14, , , , , Non-operating Income 1, ,498 3, , , , , , Non-operating Expenses Ordinary Income -189,551-16,594 28,694 43,237 26,461-15, , , , , Extraordinary Income , ,901-3, , , Extraordinary Loss 16, , Loss on Sales of Noncurrent Assets Loss on Valuation of Investment Securities 4, Income Before Income Taxes -205,069-16,421 28,422 42,971 27,550-18, , , , , Income Taxes-current Income Taxes-deferred ,223 1,710 3,401 6,632-1, , , , , Net Income -204,929-15,183 26,681 39,520 20,853-17, , , , ,

8 8. Operating Revenue by Segment (ACOM) (Millions of yen) 2011/6 2011/9 2011/ /9 Operating Revenue 207, ,208 89, , , , , , , , Loan Business 180, ,706 76, , , , , , , , Unsecured Loans 177, ,036 74, , , , , , , , Consumers 177, ,035 74, , , , , , , , Secured Loans 3, ,297 1,892 2, , , , , Credit Card Business 3, ,488 2,207 2, , , , , Guarantee Business 22, ,726 11,636 17,181 22, , , , , , Net Sales of Goods Others Note : From the first quarter of FY ending March, 2013, operating revenue above is classified as operating revenue by segment which used to be classified as operating revenue by category; therefore, operating revenues for prior periods are reclassified as operating revenue by segment Composition Ratio of Operating Revenue by Segment (ACOM) (%) 2011/6 2011/9 2011/ /9 Operating Revenue Loan Business Credit Card Business Guarantee Business Net Sales of Goods Others Note : From the first quarter of FY ending March, 2013, operating revenue above is classified as operating revenue by segment which used to be classified as operating revenue by category; therefore, operating revenues for prior periods are reclassified as operating revenue by segment

9 9. Operating Expenses (ACOM) (Millions of yen) 2011/6 2011/9 2011/ /9 Operating Expenses 398, ,242 61,227 90, , , , , , , Financial Expenses 17, ,563 9,071 13,656 18, , , , , , Cost of Goods Sold Provision for Bad Debts 66, ,251 23,197 33,686 26, , , , , , Bad Debts Expenses 63, ,848 28,533 40,084 49, , , , , , Loss on Sales of s Receivable-operating Loans 3, Increase or Decrease in Allowance for Doubtful s 1, ,496-5,696-6,398-21, , , , Increase or Decrease in Provision for Loss on Guarantees , ,220-1,300 - Provision for Loss on Interest Repayment 243, , , Interest Repayment 104, ,373 46,898 69,133 93, , , , , Bad Debts Expenses (ACOM's Voluntary Waiver of Repayments) 60, ,909 19,789 28,370 37, , , , , Increase or Decrease in Provision for Loss on Interest Repayment 78, ,283-66,687-97,504-83, , , , , Other Operating Expenses 70, ,427 28,958 42,999 57, , , , , , Personal Expenses 20, ,953 8,285 12,293 16, , , , , , Advertising Expenses 5, ,111 2,452 3,595 5, , , , , , Administrative Expenses 8, ,849 3,691 5,433 7, , , , , , Computer Expenses 16, ,128 6,034 9,083 11, , , , , , Fees 10, ,341 4,793 7,114 9, , , , , , Insurance Expenses Depreciation 1, , Taxes and Other Public Charges 3, ,539 2,225 2, , , , , Enterprise Tax (Pro forma standard taxation) Others 4, ,488 2,243 3, , , , , Ratio of Operating Expenses to Operating Revenue (ACOM) (%) 2011/6 2011/9 2011/ /9 p.p. p.p. p.p. p.p. p.p. p.p. p.p. Operating Expenses Financial Expenses Cost of Goods Sold Provision for Bad Debts Bad Debts Expenses Provision for Loss on Interest Repayment Other Operating Expenses Personal Expenses Advertising Expenses Administrative Expenses Computer Expenses Fees Note: Ratio of Operating Expenses to Operating Revenue = Operating Expenses / Operating Revenue - 7 -

10 10. Receivables Outstanding (ACOM) 2011/6 2011/9 2011/ /9 Receivables Outstanding (Millions of yen) 923, , , , , , , , , , Loan Business 902, , , , , , , , , , Unsecured Loans 878, , , , , , , , , , Consumers 878, , , , , , , , , , Secured Loans 23, ,297 21,146 20,052 19, , , , , , Real Estate Card Loan 20, ,178 18,134 17,167 16, , , , , Credit Card Business 21, ,611 19,867 19,174 18, , , , , , Average Balance of Unsecured Loans for Consumers per (Thousands of yen) <Reference> Guarantee Bussiness 443, , , , , , , , , , Average Balance of Guarantee Bussiness for Consumers per (Thousands of yen) Note : With effect on May 12, 2012, part of the ACOM's card loan business, provided under "Cash One," was demerged (absorption-type demerger) and taken over by Jibun Bank Corporation. The guarantee services for the unsecured card loans for individuals provided by Jibun Bank Corporation will continue to be provided by ACOM. 11. Number of Customer s (ACOM) 2011/6 2011/9 2011/ /9 Loan Business 1,712, ,676,206 1,640,333 1,601,051 1,575, ,466, ,451, ,432, ,426, ,436, Unsecured Loans 1,706, ,669,896 1,634,262 1,595,223 1,569, ,461, ,445, ,427, ,421, ,432, Consumers 1,705, ,669,880 1,634,247 1,595,209 1,569, ,461, ,445, ,427, ,421, ,432, Secured Loans 6, ,310 6,071 5,828 5, , , , , , Credit Card Business 235, , , , , , , , , , <Reference> Guarantee Bussiness 899, , , , , ,074, ,092, ,101, ,127, ,221, Notes : 1. Loan Business: Number of loan accounts with loans receivable. : 2. Credit Card Business: Number of cardholders. : 3. With effect on May 12, 2012, part of the ACOM's card loan business, provided under "Cash One," was demerged (absorption-type demerger) and taken over by Jibun Bank Corporation. The guarantee services for the unsecured card loans for individuals provided by Jibun Bank Corporation will continue to be provided by ACOM

11 12. Number of Applicants, New Loan Customers and Lending Ratio (ACOM) 2011/6 2011/9 2011/ /9 Number of Applicants 336, , , , , , , , , Number of New Loan Customers 128, ,856 76, , , , , , , , Lending Ratio 38.1 (1.3) (7.0) 46.8 (1.2) 46.7 (1.6) 47.0 (2.0) 46.4 (1.3) - - Notes : 1. Lending Ratio of New Loan Customers above do not include numbers for tie-up cards. : 2. Figures in brackets indicate year-on-year change in percentage points. Initial Average Lending Amount (Thousands of yen) Number of Loan Business Outlets (ACOM) 2011/6 2011/9 2011/ /9 ytd ytd ytd Number of Loan Business Outlets 1, ,079 1,044 1,045 1, , ,044-1, , , Staffed Unstaffed 1, ,040 1,005 1,006 1, , ,005-1, , , MUJINKUN (ACOM) 2011/6 2011/9 2011/ /9 ytd ytd ytd Number of MUJINKUN Outlets 1, ,079 1,044 1,045 1, , ,044-1, , , Number of MUJINKUN Machines 1, ,087 1,052 1,056 1, , , , , , Cash Dispensers and ATMs (ACOM) 2011/6 2011/9 2011/ /9 ytd ytd ytd Number of Cash Dispensers and ATMs 50,593-45,081 46,622 46,955 48,138 48,592-2,001 50,052 1,460 50,415 1,823 50,889 2,297 53,235 4, Proprietary 1, ,137 1,102 1,103 1, , ,102-1,102-1, , Open 365 Days/Year 1, ,137 1,102 1,103 1, , ,102-1,102-1, Open 24 Hours/Day 1, Tie-up 49,392-44,865 45,485 45,853 47,035 47,490-1,902 48,949 1,459 49,313 1,823 49,787 2,297 52,132 4, Others 8, , Note: "Others" indicates receipt of payment by convenience stores under an agency agreement. 16. Employees (ACOM) 2011/6 2011/9 2011/ /9 ytd ytd ytd Number of Total Employees 2, ,970 1,954 1,943 1, , , , , Permanent Employees 1, ,795 1,786 1,778 1, , , , , , Temporary Employees

12 17. Average Loan Yield (ACOM) (%) 2011/6 2011/9 2011/ /9 p.p. p.p. p.p. p.p. p.p. p.p. p.p. p.p. p.p. p.p. Average Loan Yield Unsecured Loans Consumers Secured Loans Note:Average Loan Yield = Interest on Operating Loans / Term Average of Receivable Outstanding at the Beginning of the Each Month ( %, Annual Rate). 18. s Receivable-operating Loans by Interest Rate [Unsecured Loans for Consumers] (ACOM) (Millions of yen) Effective Annual Interest Rate 2011/6 2011/9 2011/ /9 C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) s Receivable-operating Loans 878, , , , , , , , , , % < 206, , , , , , , , , , % < % 24, , , , , , , , , , % < % 333, , , , , , , , , , % < % 266, , , , , , , , , , % 48, , , , , , , , , , Number of s by Interest Rate [Unsecured Loans for Consumers] (ACOM) Effective Annual Interest Rate C.R.(%) 2011/6 C.R.(%) 2011/9 C.R.(%) 2011/ /9 C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) Number of s 1,705, ,669, ,634, ,595, ,569, ,461, ,445, ,427, ,421, % < 421, , , , , , , , , % < % 15, , , , , , , , , % < % 912, , , , , , , , , % < % 217, , , , , , , , , % 137, , , , , , , , ,

13 19. s Receivable-operating Loans by Classified Receivable Outstanding [Unsecured Loans for Consumers] (ACOM) (Millions of yen) Classified Receivable Outstanding (Thousands of yen) 2011/6 2011/9 2011/12 C.R.(%) C.R.(%) C.R.(%) C.R.(%) 2012/9 C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) s Receivable-operating Loans 878, , , , , , , , , , , , , , , , , , , , < , , , , , , , , , , < , , , , , , , , , , < 1, , , , , , , , , , , ,000 < 313, , , , , , , , , , Number of s by Classified Receivable Outstanding [Unsecured Loans for Consumers] (ACOM) Classified Receivable Outstanding (Thousands of yen) 2011/6 2011/9 2011/ /9 C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) Number of s 1,705, ,669, ,634, ,595, ,569, ,461, ,445, ,427, ,421, , , , , , , , , , < , , , , , , , , , < , , , , , , , , , < 1, , , , , , , , , , ,000 < 180, , , , , , , , ,

14 20. Composition Ratio of Customer s by Annual Income [Unsecured Loans for Consumers] (ACOM) (Thousands of yen %) 2011/6 2011/9 2011/ /9 Annual Income (Millions of yen) New s Initial Average Existing s New s Initial Average Existing s New s Initial Average Existing s New s Initial Average Existing s New s Initial Average Existing s New s Initial Average Existing s New s Initial Average Existing s New s Initial Average Existing s New s Initial Average Existing s Lending Lending Lending Lending Lending Lending Lending Lending Lending Amount Amount Amount Amount Amount Amount Amount Amount Amount Total < < < < Composition Ratio of Customer s by Age [Unsecured Loans for Consumers] (ACOM) (%) 2011/6 2011/9 2011/ /9 Total Under Age Age Age Over Composition Ratio of Customer s by Gender [Unsecured Loans for Consumers] (ACOM) (%) 2011/6 2011/9 2011/ /9 Male Female

15 23. Bad Debts Expenses (ACOM) 2011/6 2011/9 2011/ /9 Bad Debts Expenses (Millions of yen) 123, ,757 48,322 68,455 87, , , , , , Loan Business 109, ,265 41,366 58,270 74, , , , , , Unsecured Loans 108, ,124 41,061 57,832 73, , , , , , Bad Debts Expenses 48, ,214 21,271 29,461 35, , , , , Waiver of Repayments accompanied with Interest Repayments 60, ,909 19,789 28,370 37, , , , , Secured Loans Credit Card Business 2, ,129 1,591 1, , Guarantee Business 10, ,887 5,823 8,590 11, , , , , , Average Amount of Bad Debts Expenses per for Unsecured Loans (Thousands of yen) <Reference> Average Balance of Unsecured Loans for Consumers per (Thousands of yen) [Ratio of Bad Debts Expenses] Loan Business (%) (0.45) (-2.84) 1.76 (-0.78) 3.33 (-1.55) 4.71 (-2.40) 5.93 (-3.35) 4.67 (-1.26) Unsecured Loans (0.44) (-2.92) 1.80 (-0.80) 3.39 (-1.58) 4.79 (-2.45) 6.02 (-3.41) 4.72 (-1.30) Bad Debts Expenses 5.51 (-2.09) (-0.94) 0.94 (-0.38) 1.74 (-0.83) 2.32 (-1.37) 2.93 (-1.64) - - Waiver of Repayments accompanied with Interest Repayments 6.84 (2.53) (-1.98) 0.86 (-0.42) 1.65 (-0.74) 2.47 (-1.08) 3.09 (-1.77) - - Secured Loans 3.62 (0.87) (-0.67) 0.45 (-0.17) 0.85 (-0.57) 1.40 (-0.75) 2.00 (-0.95) 2.24 (0.24) Credit Card Business (-1.45) (-1.93) 2.05 (-0.88) 3.92 (-1.76) 5.66 (-2.63) 7.19 (-3.57) 5.32 (-1.87) Guarantee Business 2.40 (-0.36) (-0.16) 0.47 (-0.15) 0.92 (-0.29) 1.34 (-0.44) 1.69 (-0.55) 1.62 (-0.07) Notes:1. Ratio of Bad Debts Expenses Loan Business = Bad Debts Expenses of Loan Business / (Receivables Outstanding plus Claims Provable in Bankruptcy, Claims Provable in Rehabilitation and Other ) Credit Card Business = Bad Debts Expenses of Credit Card Business / (Card Shopping Receivables plus Claims Provable in Bankruptcy, Claims Provable in Rehabilitation and Other ) Guarantee Business = Bad Debts Expenses of Guarantee Business / (Guaranteed Receivables plus Payments in Subrogation plus Claims Provable in Bankruptcy, Claims Provable in Rehabilitation and Other ) :2. Figures in brackets indicate year-on-year change in percentage points Bad Debts Expenses of Unsecured Loans by Reasons (ACOM) 2011/6 2011/9 2011/ /9 [Based on Receivables Outstanding] C.R. (%) C.R. (%) C.R. (%) C.R. (%) C.R. (%) C.R. (%) C.R. (%) C.R. (%) C.R. (%) Amount of Bad Debts Expenses (Millions of yen) 108, , , , , , , , , Personal Bankruptcy 5, , , , , , , Failure to Locate Borrowers Borrowers' Inability of Making Repayments, etc. 34, , , , , , , , , ACOM's Voluntary Waiver of Repayments 67, , , , , , , , , Waiver of Repayments accompanied with Interest Repayments 60,176-10,909-19,789-28,370-37,954-6,209-11,810-17,377-21,

16 24. Non-performing Loans (ACOM) (Millions of yen) 2011/6 2011/9 2011/12 % % % % % % 2012/9 % % % Total Amount of Non-performing Loans 98, , , , , , , , , Loans to Borrowers in Bankruptcy or Under Reorganization 2, , , , , , , , , Applications for Bankruptcy are Proceeded Applications for The Civil Rehabilitation are Proceeded Applications for The Civil Rehabilitation are Determined Loans in Arrears 49, , , , , , , , , Loans Past Due for Three Months or More 1, , , , , , , , Restructured Loans 44, , , , , , , , , Note: In line with the inclusion of Provision for Loss on Interest Repayment, the amount of loans to borrowers seeking legal counsel that has not been resolved yet is counted in the amount of loans in arrears as loans exclusive of accrued interest from the fiscal year ended March 31, Loans in Arrears for Less Than 3 Months [excluding balance held by headquarters' collection department] (ACOM) (Millions of yen) % 2011/6 2011/9 2011/12 % % % % % 2012/9 % % % 11 days < 3 months 14, , , , , , , , , days < 3 months 5, , , , , , , , , days < 31 days 8, , , , , , , , , Allowance for Doubtful s (ACOM) 2011/6 2011/9 2011/ /9 Allowance for Doubtful s (Millions of yen) 62, ,400 57,200 56,500 41, , , , , , Ratio of Allowance (%) General Allowance 35, ,913 33,063 32,996 18, , , , , Unsecured Consumer Loans 32, ,364 30,608 30,696 16, , , , , Specific Allowance 26, ,744 23,393 22,777 22, , , , , Increase or Decrease in Allowance 1, ,500-5,700-6,400-21, , , , , Provision for Loss on Guarantees 8, ,670 8,470 8,110 6, , , , , , Increase or Decrease in Provision , ,220-1,300 - Note : for Doubtful Allowance s Ratio of Allowance for Doubtful s = 100 s Receivable-operating Loans at term-end plus Installment Receivables (excluding deferred income on installment sales finance) 26. Provision for Loss on Interest Repayment (ACOM) 2011/6 2011/9 2011/ /9 Provision at the Beginning of Respective Period (Millions of yen) 204, , , , , , , , , , Reversal of Provision 164, ,283 66,687 97, , , , , , Interest Repayment 104, ,373 46,898 69,133 93, , , , , Bad Debts Expenses (ACOM's Voluntary Waiver of Repayments) 60, ,909 19,789 28,370 37, , , , , Additional Provision 243, , , Provision at the End of Respective Period 283, , , , , , , , , Increase or Decrease in Provision 78, ,283-66,687-97,504-83, , , , ,

17 27. Funds Procurement (ACOM) (/Millions of yen) 2011/6 2011/9 2011/ /9 C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) C.R.(%) Borrowings 643, , , , , , , , , , Indirect 402, , , , , , , , , , City Banks, etc. 99, , , , , , , , , Regional Banks 11, ,674 9,026 11,862 12, , , , , Trust Banks 156, , , , , , , , , Foreign Banks 7, ,900 4,800 1,700 1, , , , , Life Insurance Companies 40, ,499 33,418 29,767 30, , , , , Non-life Insurance Companies 2, , , Others 85, ,107 71,692 69,902 50, , , , , Direct 241, , , , , , , , , , Straight Bonds 202, , , , , , , , , Asset Based Lending 38, ,000 35,751 34,501 32, , , , , Short-term Loans Payable , , Long-term Loans Payable 643, , , , , , , , , Fixed 558, , , , , , , , , Interest Rate Swaps (Notional) 239, , , , , , , , , Average Interest Rate on Funds Procured During the Year (%) Average Nominal Interest Rate on Funds Procured During the Year Floating Interest Rate Fixed Interest Rate Short-term Long-term Direct Indirect <Reference> Term Average of Long-term Prime Rate Notes : 1. Financial expenses pertaining to derivatives have been excluded from the calculation of average nominal interest rate on funds procured during the year. : 2. "Former Long-term Credit Banks" is listed under "City Banks,etc." from the second quarter for the fiscal year ended March : 3. Syndicated loans are booked under "Others" in "Indirect"

18 28. Credit Card Business (ACOM) (Millions of yen) 2011/6 2011/9 2011/ /9 Card Shopping Receivables 21, ,611 19,867 19,174 18, , , , , , Revolving Receivables 20, ,777 18,870 18,182 17, , , , , Number of Cardholders 235, , , , , , , , , , Number of s with Shopping Receivables 117, , , , , , , , , Revenue from Credit Card Business 3, ,488 2,207 2, , , , , Note : From the first quarter of FY ending March, 2013, operating revenue above is classified as operating revenue by segment which used to be classified as operating revenue by category; therefore, operating revenues for prior periods are reclassified as operating revenue by segment. 29. Guarantee Business (ACOM) (Millions of yen) 2011/6 2011/9 2011/ /9 Guaranteed Receivables 443, , , , , , , , , , Number of s with Outstanding Balance 899, , , , , ,074, ,092, ,101, ,127, ,221, Average Balance of Guarantee Bussiness for Consumers per (Thousands of yen) Revenue from Guarantee Business 22, ,726 11,636 17,181 22, , , , , , Alliance Partners Notes : 1. With effect on May 12, 2012, part of the ACOM's card loan business, provided under "Cash One," was demerged (absorption-type demerger) and taken over by Jibun Bank Corporation. The guarantee services for the unsecured card loans for individuals provided by Jibun Bank Corporation will continue to be provided by ACOM. : 2. From the first quarter of FY ending March, 2013, operating revenue above is classified as operating revenue by segment which used to be classified as operating revenue by category; therefore, operating revenues for prior periods are reclassified as operating revenue by segment