The First Quarter Report for the Fiscal Year Ending March, 2014 ACOM CO., LTD. July 2013 Code No. 8572
< 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 6 8-2. Composition Ratio of Operating Revenue by Segment 6 9. Operating Expenses 7 9-2. Ratio of Operating Expenses to Operating Revenue 7 10. Receivables Outstanding 8 11. Number of Customer s 8 12. Number of Applicants, New Loan Customers and Lending Ratio 9 13. Number of Loan Business Outlets 9 14. MUJINKUN 9 15. ATMs 9 16. Employees 9 17. Average Loan Yield 10 18. s Receivable-operating Loans by Interest Rate [Unsecured Loans for Consumers] 10 18-2. Number of s by Interest Rate [Unsecured Loans for Consumers] 10 19. s Receivable-operating Loans by Classified Receivable Outstanding [Unsecured Loans for Consumers] 11 19-2. Number of s by Classified Receivable Outstanding [Unsecured Loans for Consumers] 11 20. Composition Ratio of Customer s by Annual Income [Unsecured Loans for Consumers] 12 21. Composition Ratio of Customer s by Age [Unsecured Loans for Consumers] 12 22. Composition Ratio of Customer s by Gender [Unsecured Loans for Consumers] 12 23. Bad Debts Expenses 13 23-2. Bad Debts Expenses of Unsecured Loans by Reasons 13 24. Non-performing Loans 14 24-2. Loans in Arrears for Less Than 3 Months [excluding balance held by headquarters' collection department] 14 25. Allowance for Doubtful s 14 26. Provision for Loss on Interest Repayment 14 27. Funds Procurement 15 28. Credit Card Business 16 29. Guarantee Business 16 30. Financial Ratios 17 31. Per Share Data 18 32. Shares Issued 18 Trend in Actual Results and Estimates (Overseas Consolidated Subsidiaries) 33. EASY BUY Public Company Limited 19 34. PT. Bank Nusantara Parahyangan, Tbk. 19 (Reference) Category criteria concerning situations of non-performing loans 20 Pages
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. - 1 -
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. 23.15 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. 66.15 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. Equity ownership of PT. Bank Nusantara Parahyangan, Tbk. was increased to 66.15 from 60.31 as of May 30, 2013. - 2 -
Trend in Actual Results and Estimates (Consolidated) 2. Income and Expenses (Consolidated) ( Millions of yen ) 2012/6 2012/9 2012/12 2013/9 (E) Operating Revenue 210,456-14.4 49,484 97,860 145,619 193,028-8.3 49,191-0.6 192,700-0.2 Operating Expenses 179,570-58.3 32,581 69,497 98,609 172,067-4.2 33,560 3.0 147,000-14.6 Financial Expenses 24,145 7.1 5,885 11,494 16,871 22,293-7.7 5,752-2.3 22,100-0.9 Provision for Bad Debts 34,725-55.6 8,707 21,861 28,179 34,260-1.3 9,041 3.8 44,900 31.1 Bad Debts Expenses 59,302-23.4 11,918 22,758 31,455 40,602-31.5 10,590-11.1 - - Provision for Loss on Interest Repayment 48,807-80.0 - - - 42,968-12.0 - - - - Other Operating Expenses 71,892-16.9 17,988 36,140 53,558 72,544 0.9 18,766 4.3 80,000 10.3 Operating Income 30,885-16,903 28,363 47,010 20,961-32.1 15,630-7.5 45,700 118.0 Non-operating Income 1,418 3.5 301 491 818 988-30.3 179-40.6 800-19.0 Non-operating Expenses 84-7.0 32 66 53 114 35.6 6-80.1 100-12.3 Ordinary Income 32,219-17,172 28,788 47,775 21,835-32.2 15,803-8.0 46,400 112.5 Extraordinary Income 2,574 322.9 2,902 3,278 3,383 6,205 141.0 2-99.9 - - Extraordinary Loss 1,417-91.5 12 258 207 534-62.3 30 141.9 300-43.8 Income Before Income Taxes 33,377-20,061 31,808 50,951 27,506-17.6 15,775-21.4 46,100 67.6 Income Taxes-current 2,127 3.6 672 990 2,298 2,963 39.3 880 30.9 2,300-22.4 Income Taxes-deferred 7,753-1,405 2,436 1,734 1,721-77.8 102-92.7 2,000 16.2 Net Income 21,464-17,240 27,243 45,331 20,839-2.9 14,165-17.8 39,500 89.5 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 2012/12 2013/9 (E) Operating Revenue 210,456-14.4 49,484 97,860 145,619 193,028-8.3 49,191-0.6 192,700-0.2 Loan Business 169,409-16.1 39,087 77,057 114,504 151,284-10.7 38,077-2.6 146,800-3.0 ACOM CO., LTD. 147,883-18.2 33,605 65,866 97,854 128,450-13.1 31,026-7.7 118,100-8.1 EASY BUY Public Company Limited 21,526 2.1 5,482 11,190 16,649 22,833 6.1 7,051 28.6 28,700 25.7 Credit Card Business 2,900-14.9 678 1,345 2,003 2,632-9.3 630-7.0 2,500-5.0 ACOM CO., LTD. 2,900-14.8 678 1,345 2,003 2,632-9.2 630-7.0 2,500-5.0 AFRESH CREDIT CO., LTD. 0-85.4 0 0 0 0-98.9 - - - - Installment Sales Finance Business 1,837-44.9 284 503 680 835-54.5 187-34.2 500-40.1 EASY BUY Public Company Limited 340-35.5 83 148 207 269-20.7 117 40.6 300 11.5 AFRESH CREDIT CO., LTD. 1,497-46.7 201 355 472 565-62.2 69-65.4 200-64.6 Guarantee Business 22,950 2.2 5,714 11,940 18,040 24,422 6.4 6,386 11.8 27,500 12.6 Loan Servicing Business 7,495-16.2 2,074 3,753 5,390 7,078-5.6 1,730-16.6 6,300-11.0 Collection from purchased receivable 6,666-19.5 1,839 3,240 4,585 6,015-9.8 1,427-22.4 - - Others 314-80.7 149 152 317 370 17.6 246 64.7 - - Other Financial Businesses 314-53.4 149 152 317 370 17.6 246 64.7 - - Banking Business 5,548 32.3 1,495 3,107 4,683 6,404 15.4 1,932 29.2 9,100 42.1 Note: Operating revenues above are revenues from external customers in reported segment. - 3 -
Trend in Actual Results and Estimates (Consolidated) 4. Receivables Outstanding by Segment (Consolidated) 2012/6 2012/9 2012/12 2013/9 (E) Receivables Outstanding (Millions of yen) 946,860-10.8 896,096 882,186 868,299 881,911-6.9 903,654 0.8 2.5 921,100 4.4 Loan Business 867,491-10.8 816,474 802,762 793,741 800,393-7.7 815,411-0.1 1.9 823,100 2.8 ACOM CO., LTD. 799,888-11.5 741,947 731,761 720,954 717,114-10.3 719,932-3.0 0.4 723,000 0.8 Exclude Right to Reimbursement of DC Cash One s credit 799,098-11.4 741,282 731,205 720,489 716,731-10.3 719,619-2.9 0.4 722,800 0.8 EASY BUY Public Company Limited 67,603-1.5 74,526 71,000 72,786 83,278 23.2 95,478 28.1 14.7 100,100 20.2 Credit Card Business 18,482-14.6 17,914 17,350 16,921 16,580-10.3 16,367-8.6-1.3 16,900 1.9 ACOM CO., LTD. 18,482-14.5 17,914 17,350 16,921 16,580-10.3 16,367-8.6-1.3 16,900 1.9 AFRESH CREDIT CO., LTD. 0-98.4 - - - - - - - - - - Installment Sales Finance Business 9,207-58.7 7,574 5,950 4,818 3,946-57.1 3,464-54.3-12.2 1,700-56.9 AFRESH CREDIT CO., LTD. 8,499-60.1 6,801 5,186 4,080 3,104-63.5 2,440-64.1-21.4 900-71.0 EASY BUY Public Company Limited 708-28.4 772 763 737 842 19.0 1,023 32.4 21.4 800-5.0 Loan Servicing Business 10,159-14.8 8,904 9,077 8,426 8,489-16.4 7,558-15.1-11.0 8,400-1.0 Banking Business 41,518 24.3 45,228 47,046 44,392 52,501 26.5 60,852 34.5 15.9 71,000 35.2 Guarantee Business 483,282 9.0 540,370 557,018 564,743 586,521 21.4 606,071 12.2 3.3 654,200 11.5 5. Number of Customer s by Segment (Consolidated) 2012/6 2012/9 2012/12 2013/9 (E) Loan Business 2,426,262-3.1 2,332,783 2,339,619 2,345,609 2,370,605-2.3 2,378,193 1.9 0.3 2,466,600 4.0 ACOM CO., LTD. 1,579,000-8.1 1,470,334 1,454,119 1,435,631 1,429,014-9.5 1,423,179-3.2-0.4 1,437,300 0.6 Exclude Right to Reimbursement of DC Cash One s credit 1,575,021-8.0 1,466,838 1,451,077 1,432,976 1,426,709-9.4 1,421,307-3.1-0.4 1,436,200 0.7 EASY BUY Public Company Limited 847,262 7.7 862,449 885,500 909,978 941,591 11.1 955,014 10.7 1.4 1,029,300 9.3 Credit Card Business 170,224-27.7 162,589 155,061 150,506 147,465-13.4 145,382-10.6-1.4 173,000 17.3 ACOM CO., LTD. 170,188-27.6 162,589 155,061 150,506 147,465-13.4 145,382-10.6-1.4 173,000 17.3 AFRESH CREDIT CO., LTD. 36-88.4 - - - - - - - - - - Installment Sales Finance Business 74,683-45.8 64,531 56,936 49,032 44,583-40.3 41,049-36.4-7.9 30,000-32.7 AFRESH CREDIT CO., LTD. 51,754-52.3 41,922 33,078 26,137 21,238-59.0 16,223-61.3-23.6 7,900-62.8 EASY BUY Public Company Limited 22,929-22.0 22,609 23,858 22,895 23,345 1.8 24,826 9.8 6.3 22,100-5.3 Loan Servicing Business 318,124 4.9 321,481 320,715 321,824 321,455 1.0 321,883 0.1 0.1 - - Banking Business 15,694 115.6 20,877 27,390 30,247 30,712 95.7 31,123 49.1 1.3 - - 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 2012/12 2013/9 Number of outlets 1,188-89 1,191 1,197 1,201 1,204 16 1,209 5 Number of Employees (Permanent Employees) 5,537-34 5,497 5,655 5,753 5,766 229 5,550-216 - 4 -
7. Income and Expenses (ACOM) (Millions of yen) 2012/6 2012/9 2012/12 2013/9 (E) Operating Revenue 173,837-16.3 40,025 79,210 118,128 155,927-10.3 38,070-4.9 148,100-5.0 Interest on Operating Loans 139,211-19.6 31,197 61,129 90,729 118,968-14.5 28,525-8.6 110,200-7.4 Revenue from credit guarantee 20,626 0.7 5,136 10,610 16,125 21,726 5.3 5,722 11.4 24,700 13.7 Operating Expenses 150,830-62.2 25,730 55,132 77,651 143,090-5.1 24,673-4.1 113,700-20.5 Financial Expenses 18,118 4.5 4,313 8,416 12,448 16,311-10.0 3,751-13.0 14,500-11.1 Cost of Goods Sold - - - - - 8 - - - - - Provision for Bad Debts 26,048-61.1 7,451 18,361 22,784 26,022-0.1 6,351-14.8 35,500 36.4 Provision for Loss on Interest Repayment 48,807-80.0 - - - 42,968-12.0 - - - - Other Operating Expenses 57,855-17.6 13,965 28,353 42,418 57,779-0.1 14,569 4.3 63,700 10.2 Operating Income 23,007-14,295 24,077 40,477 12,837-44.2 13,397-6.3 34,400 168.0 Non-operating Income 3,767 105.5 1,358 2,585 4,695 5,890 56.4 1,466 8.0 3,400-42.3 Non-operating Expenses 312-43.3 95 270 257 271-13.2 5-94.3 - - Ordinary Income 26,461-15,557 26,393 44,915 18,456-30.3 14,858-4.5 37,800 104.8 Extraordinary Income 2,505 345.9 2,901 3,799 3,905 6,715 168.1 0-100.0 - - Extraordinary Loss 1,416-91.2 7 250 197 521-63.2 29 295.4 300-42.4 Loss on Sales of Noncurrent Assets 3-85.4-22 22 31 700.2 - - - - Loss on Valuation of Investment Securities 0-100.0-182 90 91-7 - - - Income Before Income Taxes 27,550-18,452 29,943 48,622 24,650-10.5 14,830-19.6 37,500 52.1 Income Taxes-current 65-7.1 15 25 787 802-92 516.5 100-87.5 Income Taxes-deferred 6,632-1,135 1,948 2,125 1,895-71.4 31-97.3 1,400-26.1 Net Income 20,853-17,302 27,970 45,709 21,952 5.3 14,706-15.0 36,000 64.0-5 -
8. Operating Revenue by Segment (ACOM) (Millions of yen) 2012/6 2012/9 2012/12 2013/9 (E) Operating Revenue 173,837-16.3 40,025 79,210 118,128 155,927-10.3 38,070-4.9 148,100-5.0 Loan Business 147,883-18.2 33,605 65,866 97,854 128,450-13.1 31,026-7.7 118,100-8.1 Unsecured Loans 145,427-18.2 33,062 64,784 96,282 126,434-13.1 30,579-7.5 116,600-7.8 Consumers 145,425-18.2 33,062 64,783 96,281 126,432-13.1 30,579-7.5 116,600-7.8 Secured Loans 2,455-19.7 542 1,082 1,572 2,016-17.9 446-17.7 1,500-25.6 Credit Card Business 2,900-14.8 678 1,345 2,003 2,632-9.2 630-7.0 2,500-5.0 Guarantee Business 22,950 2.2 5,714 11,940 18,040 24,422 6.4 6,386 11.8 27,500 12.6 Others 104 28.2 27 57 230 421 302.4 26-3.0 - - 8-2. Composition Ratio of Operating Revenue by Segment (ACOM) () 2012/6 2012/9 2012/12 2013/9 (E) Operating Revenue 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Loan Business 85.1 83.9 83.1 82.8 82.4 81.5 79.7 Credit Card Business 1.7 1.7 1.7 1.7 1.7 1.6 1.7 Guarantee Business 13.2 14.3 15.1 15.3 15.6 16.8 18.6 Others 0.0 0.1 0.1 0.2 0.3 0.1 - - 6 -
9. Operating Expenses (ACOM) (Millions of yen) 2012/6 2012/9 2012/12 2013/9 (E) Operating Expenses 150,830-62.2 25,730 55,132 77,651 143,090-5.1 24,673-4.1 113,700-20.5 Financial Expenses 18,118 4.5 4,313 8,416 12,448 16,311-10.0 3,751-13.0 14,500-11.1 Cost of Goods Sold - - - - - 8 - - - - - Provision for Bad Debts 26,048-61.1 7,451 18,361 22,784 26,022-0.1 6,351-14.8 35,500 36.4 Bad Debts Expenses 49,442-21.6 9,871 18,497 25,341 32,236-34.8 8,031-18.6 34,000 5.5 Loss on Sales of s Receivable-operating Loans 832-72.9-185 185 286-65.6 - - - - Increase or Decrease in Allowance for Doubtful s -21,686 - -3,100-981 -3,382-5,281 - -1,599-200 - Increase or Decrease in Provision for Loss on Guarantees -2,540-680 660 640-1,220 - -80-1,300 - Provision for Loss on Interest Repayment 48,807-80.0 - - - 42,968-12.0 - - - - Interest Repayment 93,952-10.1 19,552 37,197 55,379 70,502-25.0 13,308-31.9 - - Bad Debts Expenses (ACOM's Voluntary Waiver of Repayments) 37,954-36.9 6,209 11,810 17,377 21,666-42.9 3,395-45.3 - - Increase or Decrease in Provision for Loss on Interest Repayment -83,100 - -25,761-49,008-72,757-49,200 - -16,703 - - - Other Operating Expenses 57,855-17.6 13,965 28,353 42,418 57,779-0.1 14,569 4.3 63,700 10.2 Personal Expenses 16,348-18.8 4,001 8,146 12,237 16,320-0.2 3,863-3.4 16,000-2.0 Advertising Expenses 5,327 1.2 1,623 3,546 5,171 7,571 42.1 2,153 32.6 9,300 22.8 Administrative Expenses 7,388-14.4 1,771 3,580 5,263 7,050-4.6 1,682-5.0 7,300 3.5 Computer Expenses 11,986-27.4 2,758 5,641 8,507 11,670-2.6 2,973 7.8 13,200 13.1 Fees 9,455-8.6 2,050 4,127 6,161 8,235-12.9 2,086 1.8 8,800 6.9 Insurance Expenses 61-10.2 3 19 30 59-4.3 3 19.7 100 69.5 Depreciation 1,053-20.7 217 434 650 869-17.4 191-12.1 800-7.9 Taxes and Other Public Charges 2,897-16.2 753 1,337 2,023 2,736-5.6 802 6.5 3,600 31.6 Enterprise Tax (Pro forma standard taxation) 250-2.0 60 125 185 250-60 - 300 20.0 Others 3,086-27.0 726 1,394 2,187 3,016-2.3 750 3.4 4,300 42.6 9-2. Ratio of Operating Expenses to Operating Revenue (ACOM) () 2012/6 2012/9 2012/12 2013/9 (E) Operating Expenses 86.8-105.0 64.3 69.6 65.7 91.8 5.0 64.8 0.5 76.8-15.0 Financial Expenses 10.4 2.1 10.8 10.6 10.5 10.5 0.1 9.8-1.0 9.8-0.7 Cost of Goods Sold - -0.3 - - - 0.0 0.0 - - - - Provision for Bad Debts 15.0-17.2 18.6 23.2 19.3 16.7 1.7 16.7-1.9 24.0 7.3 Bad Debts Expenses 28.5-1.8 24.6 23.4 21.5 20.7-7.8 21.1-3.5 23.0 2.3 Provision for Loss on Interest Repayment 28.1-89.1 - - - 27.6-0.5 - - - - Other Operating Expenses 33.3-0.5 34.9 35.8 35.9 37.0 3.7 38.3 3.4 43.0 6.0 Personal Expenses 9.4-0.3 10.0 10.3 10.4 10.5 1.1 10.1 0.1 10.8 0.3 Advertising Expenses 3.1 0.6 4.1 4.5 4.4 4.8 1.7 5.7 1.6 6.3 1.5 Administrative Expenses 4.3 0.1 4.4 4.5 4.5 4.5 0.2 4.4 0.0 4.9 0.4 Computer Expenses 6.9-1.1 6.9 7.1 7.2 7.5 0.6 7.8 0.9 8.9 1.4 Fees 5.4 0.4 5.1 5.2 5.2 5.3-0.1 5.5 0.4 5.9 0.6 Note: Ratio of Operating Expenses to Operating Revenue = Operating Expenses / Operating Revenue - 7 -
10. Receivables Outstanding (ACOM) 2012/6 2012/9 2012/12 2013/9 (E) Receivables Outstanding (Millions of yen) 817,580-11.5 759,196 748,555 737,411 733,311-10.3 735,987-3.1 0.4 739,700 0.9 Loan Business 799,098-11.4 741,282 731,205 720,489 716,731-10.3 719,619-2.9 0.4 722,800 0.8 Unsecured Loans 779,965-11.2 722,936 713,747 703,862 700,833-10.1 704,537-2.5 0.5 709,600 1.3 Consumers 779,954-11.2 722,925 713,737 703,852 700,823-10.1 704,527-2.5 0.5 709,600 1.3 Secured Loans 19,132-18.3 18,346 17,457 16,627 15,898-16.9 15,081-17.8-5.1 13,200-17.0 Real Estate Card Loan 16,365-19.0 15,660 14,901 14,170 13,547-17.2 12,925-17.5-4.6 - - Credit Card Business 18,482-14.5 17,914 17,350 16,921 16,580-10.3 16,367-8.6-1.3 16,900 1.9 Average Balance of Unsecured Loans for Consumers per (Thousands of yen) 496-3.7 494 493 492 492-0.8 497 0.6 1.0 495 0.6 <Reference> Guarantee Bussiness 483,282 9.0 540,370 557,018 564,743 586,521 21.4 606,071 12.2 3.3 654,200 11.5 Average Balance of Guarantee Bussiness for Consumers per (Thousands of yen) 508 3.3 502 509 512 520 2.4 522 4.0 0.4 535 2.9 11. Number of Customer s (ACOM) 2012/6 2012/9 2012/12 2013/9 (E) Loan Business 1,575,021-8.0 1,466,838 1,451,077 1,432,976 1,426,709-9.4 1,421,307-3.1-0.4 1,436,200 0.7 Unsecured Loans 1,569,386-8.0 1,461,381 1,445,825 1,427,904 1,421,820-9.4 1,416,592-3.1-0.4 1,432,000 0.7 Consumers 1,569,374-8.0 1,461,371 1,445,815 1,427,895 1,421,811-9.4 1,416,583-3.1-0.4 1,432,000 0.7 Secured Loans 5,635-14.0 5,457 5,252 5,072 4,889-13.2 4,715-13.6-3.6 4,200-14.1 Credit Card Business 170,188-27.6 162,589 155,061 150,506 147,465-13.4 145,382-10.6-1.4 173,000 17.3 <Reference> Guarantee Bussiness 949,626 5.5 1,074,956 1,092,810 1,101,614 1,127,829 18.8 1,159,726 7.9 2.8 1,221,600 8.3 Notes : 1. Loan Business: Number of loan accounts with loans receivable. : 2. Credit Card Business: Number of cardholders. - 8 -
12. Number of Applicants, New Loan Customers and Lending Ratio (ACOM) 2012/6 2012/9 2012/12 2013/9 (E) Number of Applicants 336,807 0.2 92,790 181,533 269,774 368,463 9.4 95,063 2.4 - - Number of New Loan Customers 152,257 18.6 43,516 84,950 126,949 171,060 12.3 46,788 7.5 190,000 11.1 Lending Ratio 45.1 (7.0) 46.8 46.7 47.0 46.4 (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) 148-5.1 142 148 150 150 1.4 146 2.8 - - 13. Number of Loan Business Outlets (ACOM) 2012/6 2012/9 2012/12 2013/9 (E) Number of Loan Business Outlets 1,044-97 1,045 1,044 1,045 1,046 2 1,046-1,091 45 Staffed 39-39 39 39 39-39 - 39 - Unstaffed 1,005-97 1,006 1,005 1,006 1,007 2 1,007-1,052 45 14. MUJINKUN (ACOM) 2012/6 2012/9 2012/12 2013/9 (E) Number of MUJINKUN Outlets 1,044-97 1,045 1,044 1,045 1,046 2 1,046-1,091 45 Number of MUJINKUN Machines 1,056-92 1,057 1,058 1,063 1,064 8 1,064-1,109 45 15. ATMs (ACOM) 2012/6 2012/9 2012/12 2013/9 (E) Number of ATMs 48,592-2,001 50,052 50,415 50,889 53,235 4,643 54,194 959 - - Proprietary 1,102-99 1,103 1,102 1,102 1,103 1 1,103-1,148 45 Open 365 Days/Year 1,102-99 1,103 1,102 1,102 1,103 1 1,103 - - - Open 24 Hours/Day 956-95 957 956 956 957 1 957 - - - Tie-up 47,490-1,902 48,949 49,313 49,787 52,132 4,642 53,091 959 - - Others - -8,973 - - - - - - - - - Note: "Others" indicates receipt of payment by convenience stores under an agency agreement. 16. Employees (ACOM) 2012/6 2012/9 2012/12 2013/9 (E) Number of Total Employees 1,947-95 1,924 1,934 1,919 1,895-52 1,976 81 - - Permanent Employees 1,756-120 1,735 1,711 1,702 1,685-71 1,803 118 1,749 64 Temporary Employees 191 25 189 223 217 210 19 173-37 - - - 9 -
17. Average Loan Yield (ACOM) () 2012/6 2012/9 2012/12 2013/9 (E) Average Loan Yield 16.35-0.68 16.05-0.53 16.09-0.30 16.09-0.29 16.06-0.29 15.93-0.12 15.37-0.69 Unsecured Loans 16.47-0.71 16.16-0.55 16.20-0.32 16.20-0.30 16.17-0.30 16.03-0.13 15.47-0.70 Consumers 16.47-0.71 16.16-0.55 16.20-0.32 16.20-0.30 16.17-0.30 16.03-0.13 15.47-0.70 Secured Loans 11.48-0.10 11.51-0.18 11.69 0.15 11.57 0.08 11.43-0.05 11.36-0.15 10.56-0.87 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 2012/12 2013/9 (E) s Receivable-operating Loans 779,954 100.0 722,925 100.0 713,737 100.0 703,852 100.0 700,823 100.0 704,527 100.0 709,600 100.0 20.000 < 115,174 14.8 102,271 14.1 91,288 12.8 73,879 10.5 66,794 9.5 60,573 8.6 17,600 2.5 18.000 < 20.000 15,668 2.0 14,242 2.0 13,084 1.8 11,089 1.6 10,333 1.5 9,631 1.4 5,900 0.8 15.000 < 18.000 327,811 42.0 306,362 42.4 305,120 42.7 306,934 43.6 307,667 43.9 308,857 43.8 332,700 46.9 10.000 < 15.000 275,776 35.4 256,120 35.4 261,701 36.7 270,954 38.5 276,650 39.5 287,276 40.8 316,200 44.6 10.000 45,523 5.8 43,928 6.1 42,540 6.0 40,994 5.8 39,377 5.6 38,188 5.4 37,200 5.2 18-2. Number of s by Interest Rate [Unsecured Loans for Consumers] (ACOM) Effective Annual Interest Rate 2012/6 2012/9 2012/12 2013/9 (E) Number of s 1,569,374 100.0 1,461,371 100.0 1,445,815 100.0 1,427,895 100.0 1,421,811 100.0 1,416,583 100.0 - - 20.000 < 255,176 16.3 231,889 15.9 212,430 14.7 175,714 12.3 162,705 11.4 150,435 10.6 - - 18.000 < 20.000 10,138 0.7 9,347 0.6 8,678 0.6 7,136 0.5 6,708 0.5 6,328 0.5 - - 15.000 < 18.000 931,125 59.3 864,695 59.2 862,401 59.7 872,495 61.1 874,253 61.5 871,343 61.5 - - 10.000 < 15.000 252,067 16.0 239,850 16.4 252,117 17.4 267,779 18.8 278,400 19.6 293,225 20.7 - - 10.000 120,868 7.7 115,590 7.9 110,189 7.6 104,771 7.3 99,745 7.0 95,252 6.7 - - - 10 -
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 2012/12 2013/9 (E) s Receivable-operating Loans 779,954 100.0 722,925 100.0 713,737 100.0 703,852 100.0 700,823 100.0 704,527 100.0 709,600 100.0 100 12,291 1.6 11,678 1.6 11,670 1.6 11,542 1.7 11,742 1.7 11,540 1.6 12,200 1.7 100 < 300 89,370 11.5 84,731 11.7 84,395 11.8 83,331 11.8 83,105 11.8 81,822 11.6 84,400 11.9 300 < 500 242,763 31.1 220,400 30.5 214,268 30.0 209,421 29.8 205,509 29.3 203,704 28.9 203,200 28.7 500 < 1,000 164,181 21.0 156,239 21.6 157,296 22.1 157,898 22.4 159,668 22.8 162,687 23.1 167,000 23.5 1,000 < 271,346 34.8 249,875 34.6 246,106 34.5 241,658 34.3 240,797 34.4 244,773 34.8 242,800 34.2 19-2. Number of s by Classified Receivable Outstanding [Unsecured Loans for Consumers] (ACOM) Classified Receivable Outstanding (Thousands of yen) 2012/6 2012/9 2012/12 2013/9 E) Number of s 1,569,374 100.0 1,461,371 100.0 1,445,815 100.0 1,427,895 100.0 1,421,811 100.0 1,416,583 100.0 - - 100 202,048 12.9 191,067 13.1 189,872 13.1 187,750 13.2 189,592 13.3 187,417 13.2 - - 100 < 300 416,789 26.6 394,093 27.0 393,694 27.2 390,100 27.3 389,439 27.4 384,399 27.1 - - 300 < 500 571,701 36.4 518,258 35.5 503,484 34.8 491,705 34.4 481,403 33.9 475,519 33.6 - - 500 < 1,000 215,334 13.7 205,397 14.0 207,366 14.4 208,664 14.6 211,379 14.9 215,684 15.2 - - 1,000 < 163,502 10.4 152,556 10.4 151,399 10.5 149,676 10.5 149,998 10.5 153,564 10.9 - - - 11 -
20. Composition Ratio of Customer s by Annual Income [Unsecured Loans for Consumers] (ACOM) 2012/6 2012/9 2012/12 2013/9 (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 100.0 148 100.0 100.0 142 100.0 100.0 148 100.0 100.0 150 100.0 100.0 150 100.0 100.0 146 100.0 2 25.1 111 23.3 24.6 109 23.6 25.2 115 23.5 25.4 116 23.6 25.4 117 23.6 25.4 117 23.5 2 < 5 65.2 153 56.7 65.6 146 57.2 65.2 152 57.5 65.1 154 57.7 65.1 154 57.8 65.0 149 58.0 5 < 7 6.5 201 12.5 6.6 190 12.1 6.5 195 12.0 6.4 196 11.9 6.4 196 11.8 6.6 193 11.8 7 < 10 2.6 237 5.9 2.5 216 5.6 2.5 227 5.5 2.4 232 5.4 2.4 232 5.4 2.4 215 5.3 10 < 0.6 273 1.6 0.7 283 1.5 0.6 280 1.5 0.7 275 1.4 0.7 272 1.4 0.6 318 1.4 21. Composition Ratio of Customer s by Age [Unsecured Loans for Consumers] (ACOM) 2012/6 2012/9 2012/12 2013/9 () Total 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Under 29 49.2 18.2 12.7 48.7 19.1 15.6 48.8 19.3 16.0 49.3 19.7 16.3 49.2 19.9 17.0 47.9 20.2 21.0 Age 30-39 21.3 26.4 23.2 21.8 26.3 23.2 21.4 26.1 23.2 21.1 26.0 23.2 20.8 25.8 23.0 21.0 25.8 22.3 Age 40-49 15.9 24.4 24.8 16.5 24.1 23.7 16.4 24.3 23.7 16.2 24.3 23.6 16.3 24.4 23.5 16.8 24.5 22.0 Age 50-59 9.4 17.9 20.3 9.3 17.5 18.9 9.4 17.4 19.0 9.4 17.2 18.7 9.6 17.2 18.5 10.2 17.0 17.3 Over 60 4.2 13.1 19.0 3.7 13.0 18.6 4.0 12.9 18.1 4.0 12.8 18.2 4.1 12.7 18.0 4.1 12.5 17.4 22. Composition Ratio of Customer s by Gender [Unsecured Loans for Consumers] (ACOM) 2012/6 2012/9 2012/12 2013/9 () Male 72.8 74.0 72.2 72.6 74.2 72.0 72.4 74.4 72.3 72.4 74.5 72.4 72.5 74.6 72.6 72.8 74.7 73.9 Female 27.2 26.0 27.8 27.4 25.8 28.0 27.6 25.6 27.7 27.6 25.5 27.6 27.5 25.4 27.4 27.2 25.3 26.1-12 -
23. Bad Debts Expenses (ACOM) 2012/6 2012/9 2012/12 2013/9 (E) Bad Debts Expenses (Millions of yen) 87,397-29.1 16,080 30,308 42,718 53,902-38.3 11,426-28.9 45,600-15.4 Loan Business 74,217-32.2 13,092 24,384 33,963 42,522-42.7 8,323-36.4 33,800-20.5 Unsecured Loans 73,644-32.2 13,009 24,234 33,727 42,199-42.7 8,156-37.3 33,500-20.6 Bad Debts Expenses 35,689-26.3 6,800 12,423 16,350 20,533-42.5 4,761-30.0 - - Waiver of Repayments accompanied with Interest Repayments 37,954-36.9 6,209 11,810 17,377 21,666-42.9 3,395-45.3 - - Secured Loans 573-33.5 83 150 236 322-43.8 166 99.4 300-6.8 Credit Card Business 1,990-27.6 367 680 958 1,193-40.0 230-37.3 900-24.6 Guarantee Business 11,185 1.7 2,620 5,244 7,796 10,186-8.9 2,873 9.7 10,900 7.0 Average Amount of Bad Debts Expenses per for Unsecured Loans (Thousands of yen) 505-2.9 470 466 461 457-9.5 434-7.7 - - <Reference> Average Balance of Unsecured Loans for Consumers per (Thousands of yen) 496-3.7 494 493 492 492-0.8 497 0.6 495 0.6 [Ratio of Bad Debts Expenses] Loan Business () 9.28 (-2.84) 1.76 3.33 4.71 5.93 (-3.35) 1.16 (-0.60) 4.67 (-1.26) Unsecured Loans 9.43 (-2.92) 1.80 3.39 4.79 6.02 (-3.41) 1.16 (-0.64) 4.72 (-1.30) Bad Debts Expenses 4.57 (-0.94) 0.94 1.74 2.32 2.93 (-1.64) 0.68 (-0.26) - - Waiver of Repayments accompanied with Interest Repayments 4.86 (-1.98) 0.86 1.65 2.47 3.09 (-1.77) 0.48 (-0.38) - - Secured Loans 2.95 (-0.67) 0.45 0.85 1.40 2.00 (-0.95) 1.08 (0.63) 2.24 (0.24) Credit Card Business 10.76 (-1.93) 2.05 3.92 5.66 7.19 (-3.57) 1.41 (-0.64) 5.32 (-1.87) Guarantee Business 2.24 (-0.16) 0.47 0.92 1.34 1.69 (-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. 23-2. Bad Debts Expenses of Unsecured Loans by Reasons (ACOM) 2012/6 2012/9 2012/12 2013/9 [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) 73,644 100.0 13,009 100.0 24,234 100.0 33,727 100.0 42,199 100.0 8,156 100.0 Personal Bankruptcy 3,437 4.7 484 3.7 1,017 4.2 1,630 4.8 2,147 5.1 450 5.5 Failure to Locate Borrowers 445 0.6 70 0.5 156 0.6 253 0.7 335 0.8 57 0.7 Borrowers' Inability of Making Repayments, etc. 27,722 37.6 5,693 43.8 10,263 42.4 13,107 38.9 16,310 38.6 3,934 48.2 ACOM's Voluntary Waiver of Repayments 42,038 57.1 6,760 52.0 12,796 52.8 18,736 55.6 23,406 55.5 3,714 45.6 Waiver of Repayments accompanied with Interest Repayments 37,954-6,209-11,810-17,377-21,666-3,395 - - 13 -
24. Non-performing Loans (ACOM) (Millions of yen) 2012/6 2012/9 2012/12 2013/9 Total Amount of Non-performing Loans 74,326 9.29 69,660 9.39 65,010 8.88 61,928 8.59 59,902 8.35 57,954 8.05 Loans to Borrowers in Bankruptcy or Under Reorganization 1,432 0.18 1,301 0.18 1,210 0.17 1,087 0.15 1,007 0.14 945 0.13 Applications for Bankruptcy are Proceeded 118 0.01 105 0.01 108 0.01 86 0.01 87 0.01 104 0.01 Applications for The Civil Rehabilitation are Proceeded 319 0.04 302 0.04 266 0.04 237 0.03 222 0.03 192 0.03 Applications for The Civil Rehabilitation are Determined 678 0.08 608 0.08 549 0.08 492 0.07 438 0.06 401 0.06 Loans in Arrears 30,159 3.77 26,734 3.60 24,118 3.29 22,732 3.15 22,680 3.16 22,379 3.11 Loans Past Due for Three Months or More 727 0.09 1,299 0.18 1,155 0.16 1,458 0.20 1,304 0.18 1,360 0.19 Restructured Loans 42,006 5.25 40,324 5.43 38,526 5.26 36,650 5.08 34,910 4.87 33,269 4.62 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, 2006. 24-2. Loans in Arrears for Less Than 3 Months [excluding balance held by headquarters' collection department] (ACOM) (Millions of yen) 2012/6 2012/9 2012/12 2013/9 11 days < 3 months 11,610 1.45 9,476 1.28 12,024 1.64 9,259 1.28 11,126 1.55 9,709 1.35 31 days < 3 months 3,940 0.49 3,930 0.53 4,038 0.55 3,908 0.54 4,288 0.60 3,847 0.53 11 days < 31 days 7,669 0.96 5,546 0.75 7,986 1.09 5,350 0.74 6,838 0.95 5,861 0.81 25. Allowance for Doubtful s (ACOM) 2012/6 2012/9 2012/12 2013/9 (E) Allowance for Doubtful s (Millions of yen) 41,200-34.5 38,100 40,200 37,800 35,900-12.9 34,300-10.0 36,100 0.6 Ratio of Allowance () 5.04-5.02 5.37 5.13 4.90-4.66-4.88 - General Allowance 18,313-48.1 16,915 19,411 19,124 17,079-6.7 15,740-6.9 - - Unsecured Consumer Loans 16,181-50.3 14,922 17,546 17,356 15,526-4.0 14,321-4.0 - - Specific Allowance 22,206-16.9 20,445 19,986 17,949 18,104-18.5 17,877-12.6 - - Increase or Decrease in Allowance -21,700 - -3,100-1,000-3,400-5,300 - -1,600-200 - Provision for Loss on Guarantees 6,230-29.0 6,910 6,890 6,870 5,010-19.6 4,930-28.7 6,290 25.5 Increase or Decrease in Provision -2,540-680 660 640-1,220 - -80-1,300 - 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 2012/12 2013/9 2012/6 (E) Provision at the Beginning of Respective Period (Millions of yen) 283,300 38.5 200,200 200,200 200,200 200,200-29.3 151,000-24.6 151,000-24.6 Reversal of Provision 131,907-19.9 25,761 49,008 72,757 92,168-30.1 16,703-35.2 - - Interest Repayment 93,952-10.1 19,552 37,197 55,379 70,502-25.0 13,308-31.9 - - Bad Debts Expenses (ACOM's Voluntary Waiver of Repayments) 37,954-36.9 6,209 11,810 17,377 21,666-42.9 3,395-45.3 - - Additional Provision 48,807-80.0 - - - 42,968-12.0 - - - - Provision at the End of Respective Period 200,200-29.3 174,438 151,191 127,442 151,000-24.6 134,296-23.0 - - Increase or Decrease in Provision -83,100 - -25,761-49,008-72,757-49,200 - -16,703 - - - - 14 -
27. Funds Procurement (ACOM) (Millions of yen) 2012/6 2012/9 2012/12 2013/9 (E) Borrowings 611,827 100.0 576,407 582,149 527,458 569,824 100.0 491,868-14.7-13.7 100.0 487,500-14.4 100.0 Indirect 378,198 61.8 365,816 384,554 352,916 393,278 69.0 346,123-5.4-12.0 70.4 330,400-16.0 67.8 City Banks, etc. 122,859 20.1 117,620 144,243 125,107 142,031 24.9 121,885 3.6-14.2 24.8 - - - Regional Banks 12,088 2.0 16,691 17,321 18,415 27,054 4.8 27,458 64.5 1.5 5.6 - - - Trust Banks 160,528 26.2 150,458 160,528 149,308 161,528 28.3 136,328-9.4-15.6 27.7 - - - Foreign Banks 1,600 0.3 1,500 1,000 3,000 3,000 0.5 3,000 100.0-0.6 - - - Life Insurance Companies 30,286 4.9 26,539 29,545 25,208 27,153 4.8 23,232-12.5-14.4 4.7 - - - Non-life Insurance Companies 100 0.0 100 50 50 1,500 0.3 1,460 - -2.7 0.3 - - - Others 50,737 8.3 52,907 31,867 31,827 31,012 5.4 32,760-38.1 5.6 6.7 - - - Direct 233,628 38.2 210,591 197,594 174,541 176,545 31.0 145,745-30.8-17.4 29.6 157,100-11.0 32.2 Straight Bonds 200,836 32.8 180,423 170,052 149,624 154,253 27.1 126,078-30.1-18.3 25.6 - - - Asset Based Lending 32,792 5.4 30,167 27,542 24,917 22,291 3.9 19,666-34.8-11.8 4.0 - - - Short-term Loans Payable - - - 13,000-29,432 5.2 - - - - - - - Long-term Loans Payable 611,827 100.0 576,407 569,149 527,458 540,392 94.8 491,868-14.7-9.0 100.0 - - - Fixed 552,612 90.3 512,566 522,199 464,975 509,816 89.5 431,358-15.8-15.4 87.7 - - - Interest Rate Swaps (Notional) 257,487 42.1 245,913 256,128 241,841 252,018 44.2 239,851-2.5-4.8 48.8 - - - Average Interest Rate on Funds Procured During the Year ( ) 2.85-2.86 2.90 2.91 2.93-2.91 - - - 2.84 - - Average Nominal Interest Rate on Funds Procured During the Year 2.12-2.24 2.27 2.26 2.25-2.04 - - - - - - Floating Interest Rate 2.27-2.41 2.41 2.35 2.31-2.07 - - - - - - Fixed Interest Rate 2.92-2.91 2.96 2.97 3.01-3.02 - - - - - - Short-term - - - - - - - - - - - - - - Long-term 2.85-2.86 2.90 2.91 2.93-2.91 - - - - - - Direct 2.73-2.66 2.69 2.71 2.78-2.69 - - - - - - Indirect 2.94-2.99 3.03 3.02 3.02-3.01 - - - - - - <Reference> Term Average of Long-term Prime Rate 1.45-1.32 1.29 1.27 1.24-1.23 - - - - - - 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". - 15 -
28. Credit Card Business (ACOM) (Millions of yen) 2012/6 2012/9 2012/12 2013/9 (E) Card Shopping Receivables 18,482-14.5 17,914 17,350 16,921 16,580-10.3 16,367-8.6-1.3 16,900 1.9 Revolving Receivables 17,597-15.4 16,989 16,437 15,972 15,709-10.7 15,352-9.6-2.3 - - Number of Cardholders 170,188-27.6 162,589 155,061 150,506 147,465-13.4 145,382-10.6-1.4 173,000 17.3 Number of s with Shopping Receivables 102,784-12.9 104,274 101,449 98,688 95,330-7.3 96,586-7.4 1.3 - - Revenue from Credit Card Business 2,900-14.8 678 1,345 2,003 2,632-9.2 630-7.0-2,500-5.0 29. Guarantee Business (ACOM) (Millions of yen) 2012/6 2012/9 2012/12 2013/9 (E) Guaranteed Receivables 483,282 9.0 540,370 557,018 564,743 586,521 21.4 606,071 12.2 3.3 654,200 11.5 Number of s with Outstanding Balance 949,626 5.5 1,074,956 1,092,810 1,101,614 1,127,829 18.8 1,159,726 7.9 2.8 1,221,600 8.3 Average Balance of Guarantee Bussiness for Consumers per (Thousands of yen) 508 3.3 502 509 512 520 2.4 522 4.0 0.4 535 2.9 Revenue from Guarantee Business 22,950 2.2 5,714 11,940 18,040 24,422 6.4 6,386 11.8-27,500 12.6 Alliance Partners 22-22 22 22 22-23 - - - - - 16 -
30. Financial Ratios (ACOM) () 2012/6 2012/9 2012/12 2013/9 (E) Dividend Pay-out Ratio - - - - - - - - - - - Shareholders' Equity Ratio 22.9 3.6 25.5 26.7 30.3 26.6 3.7 30.5 5.0 33.7 7.1 (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) 8.7 71.3 27.0 21.3 22.3 8.5-0.2 21.3-5.7 12.5 4.0 Operating Income to Total Assets 2.0 17.0 5.4 4.5 5.2 1.2-0.8 5.5 0.1 3.6 2.4 Ordinary Income to Total Assets 2.3 17.2 5.9 5.0 5.8 1.8-0.5 6.1 0.2 3.9 2.1 Return on Assets (ROA) 1.8 17.9 6.5 5.3 5.9 2.1 0.3 6.1-0.4 3.7 1.6 Operating Margin 13.2 105.0 35.7 30.4 34.3 8.2-5.0 35.2-0.5 23.2 15.0 Ordinary Income to Operating Revenue 15.2 106.4 38.9 33.3 38.0 11.8-3.4 39.0 0.1 25.5 13.7 Net Income Margin 12.0 110.6 43.2 35.3 38.7 14.1 2.1 38.6-4.6 24.3 10.2 Current Ratio 402.1-18.2 342.3 339.2 346.5 313.2-88.9 375.7 33.4 400.0 86.8 Fixed Assets Ratio 27.5-11.6 27.2 25.7 21.9 23.1-4.4 22.9-4.3 23.7 0.6 Interest Coverage (times) 2.3 12.3 4.3 3.9 4.3 1.8-0.5 4.6 0.3 3.4 1.6 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 2012/12 2013/9 Shareholders' Equity Ratio 21.3 3.1 23.4 24.3 27.5 24.0 2.7 26.9 3.5 (15.2) (1.6) (16.0) (16.5) (18.2) (16.0) (0.8) (17.3) (1.3) Return on Equity (ROE) 8.7 69.0 25.9 20.1 21.5 7.8-0.9 19.7-6.2 Return on Assets (ROA) 1.7 16.3 5.8 4.6 5.2 1.8 0.1 5.0-0.8 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. - 17 -
31. Per Share Data (ACOM) 2012/6 2012/9 2012/12 2013/9 (E) (Yen) Net Income Non-consolidated 133.11 110.44 178.54 291.77 140.13 93.87 22.98 Consolidated 137.01 110.05 173.90 289.36 133.02 90.42 25.21 Dividends - - - - - - - Net Assets Non-consolidated 1,586.90 1,693.28 1,759.39 1,881.07 1,722.58 1,816.45 195.26 Consolidated 1,645.35 1,756.90 1,811.54 1,934.84 1,785.88 1,893.00 205.39 [Ratio of Increase or Decrease from the Previous Fiscal Year] 2012/6 2012/9 2012/12 2013/9 (E) () Net Income Non-consolidated - 13.9 4.8 15.7 5.3-15.0 - Consolidated - 7.6-4.0 7.6-2.9-17.8 - Dividends - - - - - - - Net Assets Non-consolidated 8.9 9.1 8.9 11.0 8.6 7.3 - Consolidated 8.5 8.5 7.5 9.5 8.5 7.7 - 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 2012/12 2013/9 (Thousands) (E) Average Number of Shares Issued 156,661 156,661 156,661 156,661 156,661 156,661 - During the Year Number of Shares Issued 156,661 156,661 156,661 156,661 156,661 156,661 - 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. - 18 -
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 2012/12 2013/9 (E) s Receivable-operating Loans 67,603-1.5 74,526 71,000 72,786 83,278 23.2 95,478 28.1 14.7 - - (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 847,262 7.7 862,449 885,500 909,978 941,591 11.1 955,014 10.7 1.4 1,029,300 9.3 s Receivable-installment 708-28.4 772 763 737 842 19.0 1,023 32.4 21.4 - - (289) (-21.1) (289) (306) (292) (298) (3.4) (319) (10.5) (7.0) (200) (-32.9) Number of Contracts with Receivables Outstanding 22,929-22.0 22,609 23,858 22,895 23,345 1.8 24,826 9.8 6.3 22,100-5.3 Current Exchange Rate (Yen) 2.45-2.67 2.49 2.52 2.82-3.20 - - - - Operating Revenue Operating Income (Segment Income) 21,477-0.6 5,566 11,161 16,782 22,903 6.6 7,169 28.8 - - - (8,197) (5.1) (2,174) (4,359) (6,607) (8,911) (8.7) (2,312) (6.4) ( - ) (9,300) (4.4) 5,585 52.7 1,764 3,025 4,657 6,362 13.9 2,277 29.0 - - - (2,131) (61.4) (689) (1,181) (1,833) (2,475) (16.1) (734) (6.6) ( - ) (2,600) (5.1) Average Exchange Rate (Yen) 2.62-2.56 2.56 2.54 2.57-3.10 - - - - 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 2012/12 2013/9 (E) Loans Receivables of Banking Business 41,518 24.3 45,228 47,046 44,392 52,501 26.5 60,852 34.5 15.9 - - (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 15,694 115.6 20,877 27,390 30,247 30,712 95.7 31,123 49.1 1.3 - - Current Exchange Rate (Yen) 0.0087-0.0091 0.0085 0.0082 0.0090-0.0098 - - - - Operating Revenue Operating Income (Segment Income) 5,592 33.3 1,507 3,143 4,721 6,453 15.4 1,961 30.1 - - - (6,078) (42.0) (1,713) (3,572) (5,490) (7,503) (23.4) (2,042) (19.2) ( - ) (9,400) (25.3) 615 71.0 197 398 605 786 27.8 229 16.5 - - - (668) (82.2) (224) (452) (703) (914) (36.7) (239) (6.8) ( - ) (1,300) (42.2) Average Exchange Rate (Yen) 0.0092-0.0088 0.0088 0.0086 0.0086-0.0096 - - - - 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. - 19 -
(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. - 20 -