The Second Quarter Report for the Fiscal Year Ending March, 2015 ACOM CO., LTD. November 2014 Code No. 8572

Transcription

1 The Second Quarter Report for the Fiscal Year Ending March, 2015 ACOM CO., LTD. November 2014 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 Automatic Contract Machines 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. "" 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 MU Credit Guarantee Co., LTD Guarantee Business IR Loan Servicing, Inc Servicing business (Loan servicing business) General Incorporated Association Mirai Capital ( ) Purchase, management, and disposal of monetary claims (Special Purpose Company) Power Investments LLC ( ) 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 Unsecured loan business and Installment loan 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 Note: 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. AFRESH CREDIT CO., LTD. was merged into IR Loan Servicing, Inc. as of September 1,

5 Trend in Actual Results and Estimates (Consolidated) 2. Income and Expenses (Consolidated) (Millions of yen ) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) Operating Revenue 193, ,191 99, , , , , , Operating Expenses 172, ,560 68, , , , , , Financial Expenses 22, ,752 11,000 16,006 21, , , , Provision for Bad Debts 34, ,041 19,188 30,605 41, , , , Bad Debts Expenses 40, ,590 21,060 31,456 41, , , Provision for Loss on Interest Repayment 42, , Other Operating Expenses 72, ,766 38,310 57,384 79, , , , Operating Income 20, ,630 31,242 46,972 14, , , , Non-operating Income , Non-operating Expenses Ordinary Income 21, ,803 31,763 47,676 15, , , , Extraordinary Income 6, Extraordinary Loss Income Before Income Taxes 27, ,775 31,674 47,547 15, , , , Income Taxes-current 2, ,343 1,834 2, , , Income Taxes-deferred 1, ,100 - Net Income 20, ,165 28,681 43,309 10, , , , 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 ) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) Operating Revenue 193, ,191 99, , , , , , Loan Business 151, ,077 76, , , , , , ACOM CO., LTD. 128, ,026 62,270 93, , , , , EASY BUY Public Company Limited 22, ,051 14,687 22,306 30, , , , Credit Card Business 2, ,264 1,911 2, , , ACOM CO., LTD. 2, ,264 1,911 2, , , AFRESH CREDIT CO., LTD Installment Sales Finance Business EASY BUY Public Company Limited AFRESH CREDIT CO., LTD Guarantee Business 24, ,386 13,578 21,218 29, , , , ACOM CO., LTD. 24, ,386 13,578 21,218 29, , , , MU Credit Guarantee Co., Ltd ,521-3,092-6,000 - Loan Servicing Business 7, ,730 3,386 5,038 6, , , , Collection from purchased receivable 6, ,427 2,792 4,144 5, , , Others Banking Business 6, ,932 4,212 6,492 8, , , , 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) 2013/6 2013/9 2013/ /6 2014/9 2014/12 ytd (E) Receivables Outstanding (Millions of yen) 881, , , , , , , , Loan Business 800, , , , , , , , ACOM CO., LTD. 717, , , , , , , , Exclude Right to Reimbursement of DC Cash One s credit 716, , , , , , , , EASY BUY Public Company Limited 83, ,478 96,721 97, , , , , Credit Card Business 16, ,367 16,385 16,573 17, , , , Installment Sales Finance Business 3, ,464 2,802 2, AFRESH CREDIT CO., LTD. 3, ,440 1,784 1, EASY BUY Public Company Limited ,023 1, Loan Servicing Business 8, ,558 8,101 7,729 8, , , , Banking Business 52, ,852 68,298 57,266 60, , , , Guarantee Business 586, , , , , , , , ACOM CO., LTD. 586, , , , , , , , MU Credit Guarantee Co., Ltd ,446-75,990-79, , Number of Customer s by Segment (Consolidated) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) ytd Loan Business 2,370, ,378,193 2,402,342 2,413,173 2,439, ,451, ,476, ,498, ACOM CO., LTD. 1,429, ,423,179 1,418,362 1,401,219 1,398, ,397, ,397, ,404, Exclude Right to Reimbursement of DC Cash One s credit 1,426, ,421,307 1,416,891 1,400,083 1,397, ,396, ,397, ,403, EASY BUY Public Company Limited 941, , ,980 1,011,954 1,041, ,053, ,078, ,094, Credit Card Business 147, , , , , , , , Installment Sales Finance Business 44, ,049 38,179 34,944 22, , , , AFRESH CREDIT CO., LTD. 21, ,223 13,334 10, EASY BUY Public Company Limited 23, ,826 24,845 24,886 22, , , , Loan Servicing Business 321, , , , , , , Banking Business 30, ,123 30,643 27,329 25, , , 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) 2013/6 2013/9 2013/ /6 ytd 2014/9 ytd 2014/12 ytd Number of outlets 1, ,209 1,213 1,223 1, , , Number of Employees (Permanent Employees) 5, ,550 5,576 5,613 5, , ,

7 7. Income and Expenses (ACOM) (Millions of yen ) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) Operating Revenue 155, ,070 77, , , , , , Interest on Operating Loans 118, ,525 57,188 85, , , , , Revenue from credit guarantee 21, ,722 11,906 18,828 25, , , , Operating Expenses 143, ,673 51,115 77, , , , , Financial Expenses 16, ,751 7,180 10,244 13, , , , Cost of Goods Sold Provision for Bad Debts 26, ,351 14,121 22,945 31, , , , Provision for Loss on Interest Repayment 42, , Other Operating Expenses 57, ,569 29,813 44,727 60, , , , Operating Income 12, ,397 26,040 38,765 4, , , , Non-operating Income 5, ,466 2,377 3,040 3, , , Non-operating Expenses Ordinary Income 18, ,858 28,387 41,774 8, , , , Extraordinary Income 6, Extraordinary Loss Loss on Sales of Noncurrent Assets Loss on Valuation of Investment Securities Income Before Income Taxes 24, ,830 28,297 41,645 8, , , , Income Taxes-current Income Taxes-deferred 1, , Net Income 21, ,706 28,159 41,463 8, , , ,

8 8. Operating Revenue by Segment (ACOM) ( Millions of yen ) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) Operating Revenue 155, ,070 77, , , , , , Loan Business 128, ,026 62,270 93, , , , , Unsecured Loans 126, ,579 61,374 92, , , , , Consumers 126, ,579 61,373 92, , , , , Secured Loans 2, ,304 1, , Credit Card Business 2, ,264 1,911 2, , , Guarantee Business 24, ,386 13,578 21,218 29, , , , Others Composition Ratio of Operating Revenue by Segment (ACOM) () 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) Operating Revenue Loan Business Credit Card Business Guarantee Business Others

9 9. Operating Expenses (ACOM) ( Millions of yen ) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) Operating Expenses 143, ,673 51,115 77, , , , , Financial Expenses 16, ,751 7,180 10,244 13, , , , Cost of Goods Sold Provision for Bad Debts 26, ,351 14,121 22,945 31, , , , Bad Debts Expenses 32, ,031 16,038 24,104 31, , , , Loss on Sales of s Receivable-operating Loans Increase or Decrease in Allowance for Doubtful s -5, ,599-2,096-1, ,300-3,200-4,000 - Increase or Decrease in Provision for Loss on Guarantees -1, Provision for Loss on Interest Repayment 42, , Interest Repayment 70, ,308 28,189 44,420 58, , , Bad Debts Expenses (ACOM's Voluntary Waiver of Repayments) 21, ,395 7,116 10,779 13, , , Increase or Decrease in Provision for Loss on Interest Repayment -49, ,703-35,306-55,200-26, , , Other Operating Expenses 57, ,569 29,813 44,727 60, , , , Personal Expenses 16, ,863 7,696 11,535 15, , , , Advertising Expenses 7, ,153 4,676 7,038 9, , , , Administrative Expenses 7, ,682 3,501 5,220 7, , , , Computer Expenses 11, ,973 6,068 9,146 12, , , , Fees 8, ,086 4,267 6,352 8, , , , Insurance Expenses Depreciation Taxes and Other Public Charges 2, ,583 2,336 3, , , , Enterprise Tax (Pro forma standard taxation) Others 3, ,489 2,304 3, , , Ratio of Operating Expenses to Operating Revenue (ACOM) () 2013/6 2013/9 2013/ /6 2014/9 2014/12 (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) 2013/6 2013/9 2013/ /6 2014/9 2014/12 ytd (E) Receivables Outstanding (Millions of yen) 733, , , , , , , , Loan Business 716, , , , , , , , Unsecured Loans 700, , , , , , , , Consumers 700, , , , , , , , Secured Loans 15, ,081 14,379 13,718 13, , , , Real Estate Card Loan 13, ,925 12,299 11,691 11, , , Credit Card Business 16, ,367 16,385 16,573 17, , , , Average Balance of Unsecured Loans for Consumers per (Thousands of yen) <Reference> Guarantee Bussiness 586, , , , , , , , Average Balance of Guarantee Bussiness for Consumers per (Thousands of yen) Number of Customer s (ACOM) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) ytd Loan Business 1,426, ,421,307 1,416,891 1,400,083 1,397, ,396, ,397, ,403, Unsecured Loans 1,421, ,416,592 1,412,342 1,395,686 1,393, ,392, ,393, ,400, Consumers 1,421, ,416,583 1,412,334 1,395,679 1,393, ,392, ,393, ,400, Secured Loans 4, ,715 4,549 4,397 4, , , , Credit Card Business 147, , , , , , , , <Reference> Guarantee Bussiness 1,127, ,159,726 1,197,574 1,222,744 1,271, ,310, ,338, ,324, 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) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) Number of Applicants 368, , , , , , , Number of New Loan Customers 171, ,788 94, , , , , , Lending Ratio 46.4 (1.3) (1.9) 48.0 (-1.2) 47.0 (-1.4) - - 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) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) ytd ytd ytd Number of Loan Business Outlets 1, ,046 1,048 1,059 1, , , , Staffed Unstaffed 1, ,007 1,009 1,020 1, , , , Automatic Contract Machines (ACOM) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) ytd ytd ytd Number of Automatic Contract Machine Outlets 1, ,046 1,048 1,059 1, , , , Number of Automatic Contract Machines 1, ,064 1,066 1,078 1, , , , ATMs (ACOM) 2013/6 2013/9 2013/ /6 ytd 2014/9 ytd 2014/12 ytd (E) Number of ATMs 53,235 4,643 54,194 55,471 56,471 58,689 5,454 59, ,185 1, Proprietary 1, ,103 1,095 1,105 1, , , , Open 365 Days/Year 1, ,103 1,095 1,105 1, , , Open 24 Hours/Day Tie-up 52,132 4,642 53,091 54,376 55,366 57,578 5,446 58, ,073 1, Employees (ACOM) 2013/6 2013/9 2013/ /6 2014/9 2014/12 ytd ytd ytd (E) Number of Total Employees 1, ,976 1,955 1,935 1, , , Permanent Employees 1, ,803 1,784 1,771 1, , , , Temporary Employees

12 17. Average Loan Yield (ACOM) () 2013/6 2013/9 2013/ /6 2014/9 2014/12 (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 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) s Receivable-operating Loans 700, , , , , , , , < 66, , , , , , , , < , , , , , , , , < , , , , , , , , < , , , , , , , , , , , , , , , , Number of s by Interest Rate [Unsecured Loans for Consumers] (ACOM) Effective Annual Interest Rate 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) Number of s 1,421, ,416, ,412, ,395, ,393, ,392, ,393, < 162, , , , , , , < , , , , , , , < , , , , , , , < , , , , , , , , , , , , , ,

13 19. s Receivable-operating Loans by Classified Receivable Outstanding [Unsecured Loans for Consumers] (ACOM) ( Millions of yen ) Classified Receivable Outstanding (Thousands of yen) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) s Receivable-operating Loans 700, , , , , , , , , , , , , , , , < , , , , , , , , < , , , , , , , , < 1, , , , , , , , , ,000 < 240, , , , , , , , Number of s by Classified Receivable Outstanding [Unsecured Loans for Consumers] (ACOM) Classified Receivable Outstanding (Thousands of yen) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) Number of s 1,421, ,416, ,412, ,395, ,393, ,392, ,393, , , , , , , , < , , , , , , , < , , , , , , , < 1, , , , , , , , ,000 < 149, , , , , , ,

14 20. Composition Ratio of Customer s by Annual Income [Unsecured Loans for Consumers] (ACOM) ( Thousands of yen ) 2013/6 2013/9 2013/ /6 2014/9 2014/12 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) () 2013/6 2013/9 2013/ /6 2014/9 2014/12 New s Existing s New s Existing s New s Existing s New s Existing s New s Existing s New s Existing s New s Existing s New s Existing s New s Existing s Total Under Age Age Age Over Composition Ratio of Customer s by Gender [Unsecured Loans for Consumers] (ACOM) () 2013/6 2013/9 2013/ /6 2014/9 2014/12 New s Existing s New s Existing s New s Existing s New s Existing s New s Existing s New s Existing s New s Existing s New s Existing s New s Existing s Male Female

15 23. Bad Debts Expenses (ACOM) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) Bad Debts Expenses (Millions of yen) 53, ,426 23,154 34,884 45, , , , Loan Business 42, ,323 16,942 25,579 33, , , , Unsecured Loans 42, ,156 16,737 25,311 32, , , , Bad Debts Expenses 20, ,761 9,620 14,531 18, , , Waiver of Repayments accompanied with Interest Repayments 21, ,395 7,116 10,779 13, , , Secured Loans Credit Card Business 1, Guarantee Business 10, ,873 5,752 8,623 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 () 5.93 (-3.35) (-1.37) 1.08 (-0.08) 2.09 (-0.26) 4.23 (-0.33) Unsecured Loans 6.02 (-3.41) (-1.43) 1.09 (-0.07) 2.10 (-0.27) 4.26 (-0.33) Bad Debts Expenses 2.93 (-1.64) (-0.29) 0.65 (-0.03) 1.29 (-0.07) - - Waiver of Repayments accompanied with Interest Repayments 3.09 (-1.77) (-1.14) 0.43 (-0.05) 0.81 (-0.20) - - Secured Loans 2.00 (-0.95) (0.78) 0.46 (-0.62) 1.22 (-0.19) 1.91 (-0.87) Credit Card Business 7.19 (-3.57) (-2.23) 1.19 (-0.22) 2.13 (-0.58) 3.76 (-1.20) Guarantee Business 1.69 (-0.55) (-0.04) 0.45 (-0.01) 0.88 (-0.01) 1.76 (0.11) 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) 2013/6 2013/9 2013/ /6 2014/9 2014/12 [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) 42, , , , , , , Personal Bankruptcy 2, , , , Failure to Locate Borrowers Borrowers' Inability of Making Repayments, etc. 16, , , , , , , ACOM's Voluntary Waiver of Repayments 23, , , , , , , Waiver of Repayments accompanied with Interest Repayments 21,666-3,395-7,116-10,779-13,932-3,117-5,

16 24. Non-performing Loans (ACOM) ( Millions of yen ) 2013/6 2013/9 2013/ /6 2014/9 2014/12 Total Amount of Non-performing Loans 59, , , , , , , 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 22, , , , , , , Loans Past Due for Three Months or More 1, , , , , , , Restructured Loans 34, , , , , , , 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 ) 2013/6 2013/9 2013/ /6 2014/9 2014/12 11 days < 3 months 11, , , , , , , days < 3 months 4, , , , , , , days < 31 days 6, , , , , , , Allowance for Doubtful s (ACOM) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) Allowance for Doubtful s (Millions of yen) 35, ,300 33,800 34,500 35, , , , Ratio of Allowance () General Allowance 17, ,740 15,586 16,125 15, , , Unsecured Consumer Loans 15, ,321 14,290 14,887 14, , , Specific Allowance 18, ,877 17,634 17,688 18, , , Increase or Decrease in Allowance -5, ,600-2,100-1, ,300-3,200-4,000 - Provision for Loss on Guarantees 5, ,930 5,190 5,240 5, , , , Increase or Decrease in Provision -1, Note : Allowance Doubtful s for 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) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) Provision at the Beginning of Respective Period (Millions of yen) 200, , , , , , , , Reversal of Provision 92, ,703 35,306 55,200 72, , , Interest Repayment 70, ,308 28,189 44,420 58, , , Bad Debts Expenses (ACOM's Voluntary Waiver of Repayments) 21, ,395 7,116 10,779 13, , , Additional Provision 42, , Provision at the End of Respective Period 151, , ,693 95, , , , Increase or Decrease in Provision -49, ,703-35,306-55,200-26, , ,

17 27. Funds Procurement (ACOM) ( Millions of yen ) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) ytd Borrowings 569, , , , , , , , Indirect 393, , , , , , , , City Banks, etc. 142, , , , , , , Regional Banks 27, ,458 29,007 27,813 30, , , Trust Banks 161, , , , , , , Foreign Banks 3, ,000 2,800 3,600 3, , , Life Insurance Companies 27, ,232 25,857 21,830 23, , , Non-life Insurance Companies 1, ,460 1,253 1,213 1, , , Others 31, ,760 34,195 35,947 34, , , Direct 176, , , , , , , , Straight Bonds 154, , , , , , , Asset Based Lending 22, ,666 17,041 14,416 11, , , Short-term Loans Payable 29, ,686-41, , , Long-term Loans Payable 540, , , , , , , Fixed 509, , , , , , , Interest Rate Swaps (Notional) 252, , , , , , , 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 ) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) ytd Card Shopping Receivables 16, ,367 16,385 16,573 17, , , , Revolving Receivables 15, ,352 15,257 15,290 15, , , Number of Cardholders 147, , , , , , , , Number of s with Shopping Receivables 95, ,586 97,069 97,055 99, , , Revenue from Credit Card Business 2, ,264 1,911 2, , , Guarantee Business (ACOM) ( Millions of yen ) 2013/6 2013/9 2013/ /6 2014/9 2014/12 ytd (E) Guaranteed Receivables 586, , , , , , , , Number of s with Outstanding Balance 1,127, ,159,726 1,197,574 1,222,744 1,271, ,310, ,338, ,324, Average Balance of Guarantee Bussiness for Consumers per (Thousands of yen) Revenue from Guarantee Business 24, ,386 13,578 21,218 29, , , , Alliance Partners Note : ACOM CO., LTD. commenced guarantee business for the personal unsecured loans provided by The Oita Bank, Ltd. from April 1,2014. <Reference> Guarantee Business (MU Credit Guarantee Co., Ltd.) ( Millions of yen ) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) ytd Guaranteed Receivables ,446-75,990-79, , Number of s with Outstanding Balance , , , , Average Balance of Guarantee Bussiness for Consumers per (Thousands of yen) Revenue from Guarantee Business ,521-3, ,000 - Alliance Partners

19 30. Financial Ratios (ACOM) () 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) Dividend Pay-out Ratio Shareholders' Equity Ratio (16.9) (1.1) (18.5) (18.5) (20.1) (16.8) (-0.1) (17.9) (-0.6) (17.9) (-0.6) (18.9) (2.1) 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) () 2013/6 2013/9 2013/ /6 2014/9 2014/12 Shareholders' Equity Ratio (16.0) (0.8) (17.3) (17.3) (18.9) (15.4) (-0.6) (16.2) (-1.1) (16.2) (-1.1) 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) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) ( Yen ) Net Income Non-consolidated Consolidated Dividends Net Assets Non-consolidated Consolidated [Ratio of Increase or Decrease from the Previous Fiscal Year] 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) () Net Income Non-consolidated Consolidated Dividends Net Assets Non-consolidated Consolidated Note: ACOM executed stock split where each share of its common stock was split into ten shares as of October 1, Therefore, per share data above is calculated assuming the stock split was executed at the beginning of fiscal year ended March 31, Shares Issued (ACOM) 2013/6 2013/9 2013/ /6 2014/9 2014/12 ( Thousands ) (E) Average Number of Shares Issued 1,566,615 1,566,615 1,566,615 1,566,615 1,566,614 1,566,614 1,566,614 - During the Year Number of Shares Issued 1,566,615 1,566,615 1,566,615 1,566,614 1,566,614 1,566,614 1,566,614 - 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. ACOM executed stock split where each share of its common stock was split into ten shares as of October 1, Therefore, shares issued above are listed assuming the stock split was executed at the beginning of fiscal year ended March 31,

21 Trend in Actual Results and Estimates (Overseas Consolidated Subsidiaries) 33. EASY BUY Public Company Limited ( Milions of yen, Millions of Baht ) 2013/6 2013/9 2013/ /6 2014/9 2014/12 ytd (E) s Receivable-operating Loans 83, ,478 96,721 97, , , , (29,531) (7.0) (29,837) (30,608) (31,191) (31,956) (8.2) (32,300) (8.3) (33,482) (9.4) (4.8) (34,500) (8.0) Number of Customer s 941, , ,980 1,011,954 1,041, ,053, ,078, ,094, s Receivable-installment ,023 1, (298) (3.4) (319) (322) (301) (259) (-13.2) (227) (-28.7) (211) (-34.5) (-18.5) (200) (-22.8) Number of Contracts with Receivables Outstanding 23, ,826 24,845 24,886 22, , , , Current Exchange Rate (Yen) Operating Revenue Operating Income (Segment Income) 22, ,169 14,835 22,467 30, , , (8,911) (8.7) (2,312) (4,621) (7,042) (9,476) (6.3) (2,434) (5.3) (4,896) (6.0) ( - ) (9,900) (4.5) 6, ,277 4,725 6,816 8, , , (2,475) (16.1) (734) (1,472) (2,136) (2,706) (9.3) (712) (-3.0) (1,404) (-4.6) ( - ) (2,800) (3.5) Average Exchange Rate (Yen) Notes : 1. End of fiscal year : December 31 : 2. Figures in brackets indicate the amounts in local currencies. 34. PT. Bank Nusantara Parahyangan, Tbk. ( Millions of yen, Hundred millions of rupiah ) 2013/6 2013/9 2013/ /6 2014/9 2014/12 (E) ytd Loans Receivables of Banking Business 52, ,852 68,298 57,266 60, , , (58,335) (22.2) (62,094) (68,298) (67,372) (70,161) (20.3) (69,309) (11.6) (70,817) (3.7) (0.9) (77,200) (10.0) Number of Customer s 30, ,123 30,643 27,329 25, , , Current Exchange Rate (Yen) Operating Revenue Operating Income (Segment Income) 6, ,961 4,256 6,620 9, , , (7,503) (23.4) (2,042) (4,299) (6,825) (9,486) (26.4) (2,682) (31.3) (5,509) (28.1) ( - ) (11,200) (18.1) , (914) (36.7) (239) (499) (799) (1,190) (30.2) (296) (23.9) (583) (16.7) ( - ) (1,300) (9.2) Average Exchange Rate (Yen) Notes : 1. End of fiscal year : December 31 : 2. 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