The First Quarter Report for the Fiscal Year Ending March, 2014 ACOM CO., LTD. July 2013 Code No. 8572

Transcription

1 The First Quarter Report for the Fiscal Year Ending March, 2014 ACOM CO., LTD. July 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 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. "-" 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. : 6. "(E)" indicates estimates. : 7. "" 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 0 ( 100) Purchase, management, and disposal of monetary claims (Special Purpose Company) Power Investments LLC 0 ( 100) 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 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. Equity ownership of PT. Bank Nusantara Parahyangan, Tbk. was increased to from as of May 30,

5 Trend in Actual Results and Estimates (Consolidated) 2. Income and Expenses (Consolidated) ( Millions of yen ) 2012/6 2012/9 2012/ /9 (E) Operating Revenue 210, ,484 97, , , , , Operating Expenses 179, ,581 69,497 98, , , , Financial Expenses 24, ,885 11,494 16,871 22, , , Provision for Bad Debts 34, ,707 21,861 28,179 34, , , Bad Debts Expenses 59, ,918 22,758 31,455 40, , Provision for Loss on Interest Repayment 48, , Other Operating Expenses 71, ,988 36,140 53,558 72, , , Operating Income 30,885-16,903 28,363 47,010 20, , , Non-operating Income 1, Non-operating Expenses Ordinary Income 32,219-17,172 28,788 47,775 21, , , Extraordinary Income 2, ,902 3,278 3,383 6, Extraordinary Loss 1, Income Before Income Taxes 33,377-20,061 31,808 50,951 27, , , Income Taxes-current 2, ,298 2, , Income Taxes-deferred 7,753-1,405 2,436 1,734 1, , Net Income 21,464-17,240 27,243 45,331 20, , , 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 ) 2012/6 2012/9 2012/ /9 (E) Operating Revenue 210, ,484 97, , , , , Loan Business 169, ,087 77, , , , , ACOM CO., LTD. 147, ,605 65,866 97, , , , EASY BUY Public Company Limited 21, ,482 11,190 16,649 22, , , Credit Card Business 2, ,345 2,003 2, , ACOM CO., LTD. 2, ,345 2,003 2, , AFRESH CREDIT CO., LTD Installment Sales Finance Business 1, EASY BUY Public Company Limited AFRESH CREDIT CO., LTD. 1, Guarantee Business 22, ,714 11,940 18,040 24, , , Loan Servicing Business 7, ,074 3,753 5,390 7, , , Collection from purchased receivable 6, ,839 3,240 4,585 6, , Others Other Financial Businesses Banking Business 5, ,495 3,107 4,683 6, , , 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) 2012/6 2012/9 2012/ /9 (E) Receivables Outstanding (Millions of yen) 946, , , , , , , Loan Business 867, , , , , , , ACOM CO., LTD. 799, , , , , , , Exclude Right to Reimbursement of DC Cash One s credit 799, , , , , , , EASY BUY Public Company Limited 67, ,526 71,000 72,786 83, , , Credit Card Business 18, ,914 17,350 16,921 16, , , ACOM CO., LTD. 18, ,914 17,350 16,921 16, , , AFRESH CREDIT CO., LTD Installment Sales Finance Business 9, ,574 5,950 4,818 3, , , AFRESH CREDIT CO., LTD. 8, ,801 5,186 4,080 3, , EASY BUY Public Company Limited , Loan Servicing Business 10, ,904 9,077 8,426 8, , , Banking Business 41, ,228 47,046 44,392 52, , , Guarantee Business 483, , , , , , , Number of Customer s by Segment (Consolidated) 2012/6 2012/9 2012/ /9 (E) Loan Business 2,426, ,332,783 2,339,619 2,345,609 2,370, ,378, ,466, ACOM CO., LTD. 1,579, ,470,334 1,454,119 1,435,631 1,429, ,423, ,437, Exclude Right to Reimbursement of DC Cash One s credit 1,575, ,466,838 1,451,077 1,432,976 1,426, ,421, ,436, EASY BUY Public Company Limited 847, , , , , , ,029, Credit Card Business 170, , , , , , , ACOM CO., LTD. 170, , , , , , , AFRESH CREDIT CO., LTD Installment Sales Finance Business 74, ,531 56,936 49,032 44, , , AFRESH CREDIT CO., LTD. 51, ,922 33,078 26,137 21, , , EASY BUY Public Company Limited 22, ,609 23,858 22,895 23, , , Loan Servicing Business 318, , , , , , Banking Business 15, ,877 27,390 30,247 30, , 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. 6. Other Indices (Consolidated) 2012/6 2012/9 2012/ /9 Number of outlets 1, ,191 1,197 1,201 1, ,209 5 Number of Employees (Permanent Employees) 5, ,497 5,655 5,753 5, ,

7 7. Income and Expenses (ACOM) (Millions of yen) 2012/6 2012/9 2012/ /9 (E) Operating Revenue 173, ,025 79, , , , , Interest on Operating Loans 139, ,197 61,129 90, , , , Revenue from credit guarantee 20, ,136 10,610 16,125 21, , , Operating Expenses 150, ,730 55,132 77, , , , Financial Expenses 18, ,313 8,416 12,448 16, , , Cost of Goods Sold Provision for Bad Debts 26, ,451 18,361 22,784 26, , , Provision for Loss on Interest Repayment 48, , Other Operating Expenses 57, ,965 28,353 42,418 57, , , Operating Income 23,007-14,295 24,077 40,477 12, , , Non-operating Income 3, ,358 2,585 4,695 5, , , Non-operating Expenses Ordinary Income 26,461-15,557 26,393 44,915 18, , , Extraordinary Income 2, ,901 3,799 3,905 6, Extraordinary Loss 1, Loss on Sales of Noncurrent Assets Loss on Valuation of Investment Securities Income Before Income Taxes 27,550-18,452 29,943 48,622 24, , , Income Taxes-current Income Taxes-deferred 6,632-1,135 1,948 2,125 1, , Net Income 20,853-17,302 27,970 45,709 21, , ,

8 8. Operating Revenue by Segment (ACOM) (Millions of yen) 2012/6 2012/9 2012/ /9 (E) Operating Revenue 173, ,025 79, , , , , Loan Business 147, ,605 65,866 97, , , , Unsecured Loans 145, ,062 64,784 96, , , , Consumers 145, ,062 64,783 96, , , , Secured Loans 2, ,082 1,572 2, , Credit Card Business 2, ,345 2,003 2, , Guarantee Business 22, ,714 11,940 18,040 24, , , Others Composition Ratio of Operating Revenue by Segment (ACOM) () 2012/6 2012/9 2012/ /9 (E) Operating Revenue Loan Business Credit Card Business Guarantee Business Others

9 9. Operating Expenses (ACOM) (Millions of yen) 2012/6 2012/9 2012/ /9 (E) Operating Expenses 150, ,730 55,132 77, , , , Financial Expenses 18, ,313 8,416 12,448 16, , , Cost of Goods Sold Provision for Bad Debts 26, ,451 18,361 22,784 26, , , Bad Debts Expenses 49, ,871 18,497 25,341 32, , , Loss on Sales of s Receivable-operating Loans Increase or Decrease in Allowance for Doubtful s -21, , ,382-5, , Increase or Decrease in Provision for Loss on Guarantees -2, , ,300 - Provision for Loss on Interest Repayment 48, , Interest Repayment 93, ,552 37,197 55,379 70, , Bad Debts Expenses (ACOM's Voluntary Waiver of Repayments) 37, ,209 11,810 17,377 21, , Increase or Decrease in Provision for Loss on Interest Repayment -83, ,761-49,008-72,757-49, , Other Operating Expenses 57, ,965 28,353 42,418 57, , , Personal Expenses 16, ,001 8,146 12,237 16, , , Advertising Expenses 5, ,623 3,546 5,171 7, , , Administrative Expenses 7, ,771 3,580 5,263 7, , , Computer Expenses 11, ,758 5,641 8,507 11, , , Fees 9, ,050 4,127 6,161 8, , , Insurance Expenses Depreciation 1, Taxes and Other Public Charges 2, ,337 2,023 2, , Enterprise Tax (Pro forma standard taxation) Others 3, ,394 2,187 3, , Ratio of Operating Expenses to Operating Revenue (ACOM) () 2012/6 2012/9 2012/ /9 (E) 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) 2012/6 2012/9 2012/ /9 (E) Receivables Outstanding (Millions of yen) 817, , , , , , , Loan Business 799, , , , , , , Unsecured Loans 779, , , , , , , Consumers 779, , , , , , , Secured Loans 19, ,346 17,457 16,627 15, , , Real Estate Card Loan 16, ,660 14,901 14,170 13, , Credit Card Business 18, ,914 17,350 16,921 16, , , Average Balance of Unsecured Loans for Consumers per (Thousands of yen) <Reference> Guarantee Bussiness 483, , , , , , , Average Balance of Guarantee Bussiness for Consumers per (Thousands of yen) Number of Customer s (ACOM) 2012/6 2012/9 2012/ /9 (E) Loan Business 1,575, ,466,838 1,451,077 1,432,976 1,426, ,421, ,436, Unsecured Loans 1,569, ,461,381 1,445,825 1,427,904 1,421, ,416, ,432, Consumers 1,569, ,461,371 1,445,815 1,427,895 1,421, ,416, ,432, Secured Loans 5, ,457 5,252 5,072 4, , , Credit Card Business 170, , , , , , , <Reference> Guarantee Bussiness 949, ,074,956 1,092,810 1,101,614 1,127, ,159, ,221, Notes : 1. Loan Business: Number of loan accounts with loans receivable. : 2. Credit Card Business: Number of cardholders

11 12. Number of Applicants, New Loan Customers and Lending Ratio (ACOM) 2012/6 2012/9 2012/ /9 (E) Number of Applicants 336, , , , , , Number of New Loan Customers 152, ,516 84, , , , , Lending Ratio 45.1 (7.0) (1.3) 49.2 (2.4) - - 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) 2012/6 2012/9 2012/ /9 (E) Number of Loan Business Outlets 1, ,045 1,044 1,045 1, ,046-1, Staffed Unstaffed 1, ,006 1,005 1,006 1, ,007-1, MUJINKUN (ACOM) 2012/6 2012/9 2012/ /9 (E) Number of MUJINKUN Outlets 1, ,045 1,044 1,045 1, ,046-1, Number of MUJINKUN Machines 1, ,057 1,058 1,063 1, ,064-1, ATMs (ACOM) 2012/6 2012/9 2012/ /9 (E) Number of ATMs 48,592-2,001 50,052 50,415 50,889 53,235 4,643 54, Proprietary 1, ,103 1,102 1,102 1, ,103-1, Open 365 Days/Year 1, ,103 1,102 1,102 1, , Open 24 Hours/Day Tie-up 47,490-1,902 48,949 49,313 49,787 52,132 4,642 53, Others - -8, Note: "Others" indicates receipt of payment by convenience stores under an agency agreement. 16. Employees (ACOM) 2012/6 2012/9 2012/ /9 (E) Number of Total Employees 1, ,924 1,934 1,919 1, , Permanent Employees 1, ,735 1,711 1,702 1, , , Temporary Employees

12 17. Average Loan Yield (ACOM) () 2012/6 2012/9 2012/ /9 (E) 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 2012/6 2012/9 2012/ /9 (E) s Receivable-operating Loans 779, , , , , , , < 115, , , , , , , < , , , , , , , < , , , , , , , < , , , , , , , , , , , , , , Number of s by Interest Rate [Unsecured Loans for Consumers] (ACOM) Effective Annual Interest Rate 2012/6 2012/9 2012/ /9 (E) Number of s 1,569, ,461, ,445, ,427, ,421, ,416, < 255, , , , , , < , , , , , , < , , , , , , < , , , , , , , , , , , ,

13 19. s Receivable-operating Loans by Classified Receivable Outstanding [Unsecured Loans for Consumers] (ACOM) (Millions of yen) Classified Receivable Outstanding (Thousands of yen) 2012/6 2012/9 2012/ /9 (E) s Receivable-operating Loans 779, , , , , , , , , , , , , , < , , , , , , , < , , , , , , , < 1, , , , , , , , ,000 < 271, , , , , , , Number of s by Classified Receivable Outstanding [Unsecured Loans for Consumers] (ACOM) Classified Receivable Outstanding (Thousands of yen) 2012/6 2012/9 2012/ /9 E) Number of s 1,569, ,461, ,445, ,427, ,421, ,416, , , , , , , < , , , , , , < , , , , , , < 1, , , , , , , ,000 < 163, , , , , ,

14 20. Composition Ratio of Customer s by Annual Income [Unsecured Loans for Consumers] (ACOM) 2012/6 2012/9 2012/ /9 (Thousands of yen ) Annual Income (Millions of yen) Initial Average Lending Amount Initial Average Lending Amount Initial Average Lending Amount Initial Average Initial Average Initial Average Initial Average Initial Average Lending Lending Lending Lending Lending Amount Amount Amount Amount Amount Initial Average Lending Amount Total < < < < Composition Ratio of Customer s by Age [Unsecured Loans for Consumers] (ACOM) 2012/6 2012/9 2012/ /9 () Total Under Age Age Age Over Composition Ratio of Customer s by Gender [Unsecured Loans for Consumers] (ACOM) 2012/6 2012/9 2012/ /9 () Male Female

15 23. Bad Debts Expenses (ACOM) 2012/6 2012/9 2012/ /9 (E) Bad Debts Expenses (Millions of yen) 87, ,080 30,308 42,718 53, , , Loan Business 74, ,092 24,384 33,963 42, , , Unsecured Loans 73, ,009 24,234 33,727 42, , , Bad Debts Expenses 35, ,800 12,423 16,350 20, , Waiver of Repayments accompanied with Interest Repayments 37, ,209 11,810 17,377 21, , Secured Loans Credit Card Business 1, , Guarantee Business 11, ,620 5,244 7,796 10, , , 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 () 9.28 (-2.84) (-3.35) 1.16 (-0.60) 4.67 (-1.26) Unsecured Loans 9.43 (-2.92) (-3.41) 1.16 (-0.64) 4.72 (-1.30) Bad Debts Expenses 4.57 (-0.94) (-1.64) 0.68 (-0.26) - - Waiver of Repayments accompanied with Interest Repayments 4.86 (-1.98) (-1.77) 0.48 (-0.38) - - Secured Loans 2.95 (-0.67) (-0.95) 1.08 (0.63) 2.24 (0.24) Credit Card Business (-1.93) (-3.57) 1.41 (-0.64) 5.32 (-1.87) Guarantee Business 2.24 (-0.16) (-0.55) 0.46 (-0.01) 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) 2012/6 2012/9 2012/ /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) 73, , , , , , Personal Bankruptcy 3, , , , Failure to Locate Borrowers Borrowers' Inability of Making Repayments, etc. 27, , , , , , ACOM's Voluntary Waiver of Repayments 42, , , , , , Waiver of Repayments accompanied with Interest Repayments 37,954-6,209-11,810-17,377-21,666-3,

16 24. Non-performing Loans (ACOM) (Millions of yen) 2012/6 2012/9 2012/ /9 Total Amount of Non-performing Loans 74, , , , , , Loans to Borrowers in Bankruptcy or Under Reorganization 1, , , , , Applications for Bankruptcy are Proceeded Applications for The Civil Rehabilitation are Proceeded Applications for The Civil Rehabilitation are Determined Loans in Arrears 30, , , , , , Loans Past Due for Three Months or More , , , , , Restructured Loans 42, , , , , , 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) 2012/6 2012/9 2012/ /9 11 days < 3 months 11, , , , , , days < 3 months 3, , , , , , days < 31 days 7, , , , , , Allowance for Doubtful s (ACOM) 2012/6 2012/9 2012/ /9 (E) Allowance for Doubtful s (Millions of yen) 41, ,100 40,200 37,800 35, , , Ratio of Allowance () General Allowance 18, ,915 19,411 19,124 17, , Unsecured Consumer Loans 16, ,922 17,546 17,356 15, , Specific Allowance 22, ,445 19,986 17,949 18, , Increase or Decrease in Allowance -21, ,100-1,000-3,400-5, , Provision for Loss on Guarantees 6, ,910 6,890 6,870 5, , , Increase or Decrease in Provision -2, , ,300 - Note : Allowance for Doubtful 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) 2012/9 2012/ /9 2012/6 (E) Provision at the Beginning of Respective Period (Millions of yen) 283, , , , , , , Reversal of Provision 131, ,761 49,008 72,757 92, , Interest Repayment 93, ,552 37,197 55,379 70, , Bad Debts Expenses (ACOM's Voluntary Waiver of Repayments) 37, ,209 11,810 17,377 21, , Additional Provision 48, , Provision at the End of Respective Period 200, , , , , , Increase or Decrease in Provision -83, ,761-49,008-72,757-49, ,

17 27. Funds Procurement (ACOM) (Millions of yen) 2012/6 2012/9 2012/ /9 (E) Borrowings 611, , , , , , , Indirect 378, , , , , , , City Banks, etc. 122, , , , , , Regional Banks 12, ,691 17,321 18,415 27, , Trust Banks 160, , , , , , Foreign Banks 1, ,500 1,000 3,000 3, , Life Insurance Companies 30, ,539 29,545 25,208 27, , Non-life Insurance Companies , , Others 50, ,907 31,867 31,827 31, , Direct 233, , , , , , , Straight Bonds 200, , , , , , Asset Based Lending 32, ,167 27,542 24,917 22, , Short-term Loans Payable ,000-29, Long-term Loans Payable 611, , , , , , Fixed 552, , , , , , Interest Rate Swaps (Notional) 257, , , , , , 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. Syndicated loans are booked under "Others" in "Indirect"

18 28. Credit Card Business (ACOM) (Millions of yen) 2012/6 2012/9 2012/ /9 (E) Card Shopping Receivables 18, ,914 17,350 16,921 16, , , Revolving Receivables 17, ,989 16,437 15,972 15, , Number of Cardholders 170, , , , , , , Number of s with Shopping Receivables 102, , ,449 98,688 95, , Revenue from Credit Card Business 2, ,345 2,003 2, , Guarantee Business (ACOM) (Millions of yen) 2012/6 2012/9 2012/ /9 (E) Guaranteed Receivables 483, , , , , , , Number of s with Outstanding Balance 949, ,074,956 1,092,810 1,101,614 1,127, ,159, ,221, Average Balance of Guarantee Bussiness for Consumers per (Thousands of yen) Revenue from Guarantee Business 22, ,714 11,940 18,040 24, , , Alliance Partners

19 30. Financial Ratios (ACOM) () 2012/6 2012/9 2012/ /9 (E) Dividend Pay-out Ratio Shareholders' Equity Ratio (15.8) (1.7) (16.8) (17.3) (19.2) (16.9) (1.1) (18.5) (1.7) (19.6) (2.7) Dividend on Equity Return on Equity (ROE) Operating Income to Total Assets Ordinary Income to Total Assets Return on Assets (ROA) Operating Margin Ordinary Income to Operating Revenue Net Income Margin Current Ratio Fixed Assets Ratio Interest Coverage (times) Notes : 1. The figures in the brackets on the second line of shareholders' equity ratio item represent the ratios calculated with the equity including guaranteed receivables. : 2. Some of figures are converted into annual percentage ratio. : 3. "Interest Coverage(times)"=(Operating Income+Financial Expenses)/Financial Expenses <Reference> Financial Ratios (Consolidated) () 2012/6 2012/9 2012/ /9 Shareholders' Equity Ratio (15.2) (1.6) (16.0) (16.5) (18.2) (16.0) (0.8) (17.3) (1.3) Return on Equity (ROE) Return on Assets (ROA) Notes : 1. The figures in the brackets on the second line of shareholders' equity ratio item represent the ratios calculated with the equity including guaranteed receivables. : 2. Some of figures are converted into annual percentage ratio

20 31. Per Share Data (ACOM) 2012/6 2012/9 2012/ /9 (E) (Yen) Net Income Non-consolidated Consolidated Dividends Net Assets Non-consolidated 1, , , , , , Consolidated 1, , , , , , [Ratio of Increase or Decrease from the Previous Fiscal Year] 2012/6 2012/9 2012/ /9 (E) () Net Income Non-consolidated Consolidated Dividends Net Assets Non-consolidated Consolidated Note: The Board of Directors Meeting, held on June 21, 2013, resolved to execute stock split and amendment to the number of shares that constitute one unit. With effect on October 1, 2013, ACOM will execute stock split where each share of its common stock will be split into ten shares. Per share data for March 2014 includes the impact of the stock split. 32. Shares Issued (ACOM) 2012/6 2012/9 2012/ /9 (Thousands) (E) Average Number of Shares Issued 156, , , , , ,661 - During the Year Number of Shares Issued 156, , , , , ,661 - at Year-end Notes: 1. Average number of treasury stocks during the year are excluded from the average number of shares issued during the year. : 2. Number of treasury stocks at year-end are excluded from the number of shares issued at year-end. : 3. The Board of Directors Meeting, held on June 21, 2013, resolved to execute stock split and amendment to the number of shares that constitute one unit. With effect on October 1, 2013, ACOM will execute stock split where each share of its common stock will be split into ten shares

21 Trend in Actual Results and Estimates (Overseas Consolidated Subsidiaries) 33. EASY BUY Public Company Limited (Milions of yen, Millions of Baht) 2012/6 2012/9 2012/ /9 (E) s Receivable-operating Loans 67, ,526 71,000 72,786 83, , (27,593) (8.6) (27,912) (28,514) (28,883) (29,531) (7.0) (29,837) (6.9) (1.0) (31,300) (6.0) Number of Customer s 847, , , , , , ,029, s Receivable-installment , (289) (-21.1) (289) (306) (292) (298) (3.4) (319) (10.5) (7.0) (200) (-32.9) Number of Contracts with Receivables Outstanding 22, ,609 23,858 22,895 23, , , Current Exchange Rate (Yen) Operating Revenue Operating Income (Segment Income) 21, ,566 11,161 16,782 22, , (8,197) (5.1) (2,174) (4,359) (6,607) (8,911) (8.7) (2,312) (6.4) ( - ) (9,300) (4.4) 5, ,764 3,025 4,657 6, , (2,131) (61.4) (689) (1,181) (1,833) (2,475) (16.1) (734) (6.6) ( - ) (2,600) (5.1) Average Exchange Rate (Yen) Notes : 1. Operating revenue and operating income above correspond to overseas finance business in reported segment. : 2. End of fiscal year : December 31 : 3. Figures in brackets indicate the amounts in local currencies. 34. PT. Bank Nusantara Parahyangan, Tbk. (Millions of yen, Hundred millions of rupiah) 2012/6 2012/9 2012/ /9 (E) Loans Receivables of Banking Business 41, ,228 47,046 44,392 52, , (47,722) (31.4) (49,701) (55,348) (54,136) (58,335) (22.2) (62,094) (24.9) (6.4) (72,500) (24.3) Number of Customer s 15, ,877 27,390 30,247 30, , Current Exchange Rate (Yen) Operating Revenue Operating Income (Segment Income) 5, ,507 3,143 4,721 6, , (6,078) (42.0) (1,713) (3,572) (5,490) (7,503) (23.4) (2,042) (19.2) ( - ) (9,400) (25.3) (668) (82.2) (224) (452) (703) (914) (36.7) (239) (6.8) ( - ) (1,300) (42.2) Average Exchange Rate (Yen) Notes : 1. Operating revenue and operating income above correspond to overseas finance business in reported segment. : 2. End of fiscal year : December 31 : 3. Figures in brackets indicate the amounts in local currencies

22 (Reference) Category criteria concerning situations of Non-performing Loans are as follows ; Loans to borrowers in bankruptcy or under reorganization Loans to borrowers declared bankrupt, to borrowers under rehabilitation, to borrowers under reorganization, or other similar circumstances, which are part of loans exclusive of accrued interest that are past due for over 121 days and held by headquarters' collection department. Loans in arrears Other delinquent loans exclusive of accrued interest. This category excludes loans on which interest is being waived in support of business restructuring. Loans past due for three months or more Loans past due for three months or more that do not fall into the above two categories. Restructured loans Loans, other than those in the above three categories, in which favorable terms, such as the reduction of interest, have been granted with a view to promoting recovery of the loans