The Second Quarter Report for the Fiscal Year Ending March, 2015 ACOM CO., LTD. November 2014 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. Automatic Contract Machines 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. : 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. - 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 MU Credit Guarantee Co., LTD. 50.08 Guarantee Business IR Loan Servicing, Inc. 100.00 Servicing business (Loan servicing business) General Incorporated Association Mirai Capital 100.00 ( 100.00) Purchase, management, and disposal of monetary claims (Special Purpose Company) Power Investments LLC 100.00 ( 100.00) 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 71.00 Unsecured loan business and Installment loan 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. 100.00 - 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, 2014. - 2 -
Trend in Actual Results and Estimates (Consolidated) 2. Income and Expenses (Consolidated) (Millions of yen ) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) Operating Revenue 193,028-8.3 49,191 99,741 150,968 202,240 4.8 52,653 7.0 106,738 7.0 208,800 3.2 Operating Expenses 172,067-4.2 33,560 68,499 103,996 187,906 9.2 37,338 11.3 76,518 11.7 156,600-16.7 Financial Expenses 22,293-7.7 5,752 11,000 16,006 21,359-4.2 4,994-13.2 9,892-10.1 19,900-6.8 Provision for Bad Debts 34,260-1.3 9,041 19,188 30,605 41,953 22.5 12,483 38.1 26,448 37.8 50,100 19.4 Bad Debts Expenses 40,602-31.5 10,590 21,060 31,456 41,632 2.5 11,015 4.0 22,071 4.8 - - Provision for Loss on Interest Repayment 42,968-12.0 - - - 45,493 5.9 - - - - - - Other Operating Expenses 72,544 0.9 18,766 38,310 57,384 79,100 9.0 19,859 5.8 40,178 4.9 86,600 9.5 Operating Income 20,961-32.1 15,630 31,242 46,972 14,333-31.6 15,315-2.0 30,219-3.3 52,200 264.2 Non-operating Income 988-30.3 179 607 738 1,303 31.9 158-11.4 323-46.6 300-77.0 Non-operating Expenses 114 35.6 6 85 33 70-38.4 31 387.4 37-56.5 400 471.4 Ordinary Income 21,835-32.2 15,803 31,763 47,676 15,567-28.7 15,442-2.3 30,506-4.0 52,100 234.7 Extraordinary Income 6,205 141.0 2 6 11 14-99.8 8 257.1 23 254.8 - - Extraordinary Loss 534-62.3 30 95 140 218-59.1 13-57.4 34-64.3 300 37.6 Income Before Income Taxes 27,506-17.6 15,775 31,674 47,547 15,362-44.1 15,437-2.1 30,495-3.7 51,800 237.2 Income Taxes-current 2,963 39.3 880 1,343 1,834 2,400-19.0 778-11.6 1,553 15.6 2,900 20.8 Income Taxes-deferred 1,721-77.8 102 367 524 13-99.2-42 - -546-1,100 - Net Income 20,839-2.9 14,165 28,681 43,309 10,632-49.0 13,991-1.2 28,090-2.1 45,000 323.3 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 2013/12 2014/6 2014/9 2014/12 (E) Operating Revenue 193,028-8.3 49,191 99,741 150,968 202,240 4.8 52,653 7.0 106,738 7.0 208,800 3.2 Loan Business 151,284-10.7 38,077 76,957 115,802 153,935 1.8 38,754 1.8 77,971 1.3 152,200-1.1 ACOM CO., LTD. 128,450-13.1 31,026 62,270 93,496 123,814-3.6 31,193 0.5 62,696 0.7 121,900-1.5 EASY BUY Public Company Limited 22,833 6.1 7,051 14,687 22,306 30,120 31.9 7,560 7.2 15,274 4.0 30,300 0.6 Credit Card Business 2,632-9.3 630 1,264 1,911 2,565-2.6 689 9.4 1,417 12.1 2,600 1.4 ACOM CO., LTD. 2,632-9.2 630 1,264 1,911 2,565-2.6 689 9.4 1,417 12.1 2,600 1.4 AFRESH CREDIT CO., LTD. 0-98.9 - - - - - - - - - - - Installment Sales Finance Business 835-54.5 187 299 425 562-32.6 114-39.1 156-47.7 200-64.4 EASY BUY Public Company Limited 269-20.7 117 178 262 313 16.4 109-7.1 149-16.0 200-36.1 AFRESH CREDIT CO., LTD. 565-62.2 69 121 162 248-56.0 4-93.5 7-94.2 - - Guarantee Business 24,422 6.4 6,386 13,578 21,218 29,707 21.6 9,173 43.6 19,056 40.3 38,200 28.6 ACOM CO., LTD. 24,422 6.4 6,386 13,578 21,218 29,212 19.6 7,652 19.8 15,964 17.6 32,200 10.2 MU Credit Guarantee Co., Ltd. - - - - - 495-1,521-3,092-6,000 - Loan Servicing Business 7,078-5.6 1,730 3,386 5,038 6,538-7.6 1,558-9.9 3,216-5.0 6,200-5.2 Collection from purchased receivable 6,015-9.8 1,427 2,792 4,144 5,380-10.6 1,268-11.1 2,617-6.3 - - Others 370 17.6 246 43 79 67-81.7 32-86.8 78 82.8 - - Banking Business 6,404 15.4 1,932 4,212 6,492 8,862 38.4 2,330 20.6 4,841 14.9 9,400 6.1 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) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 ytd (E) Receivables Outstanding (Millions of yen) 881,911-6.9 903,654 913,980 899,923 915,919 3.9 927,033 2.6 931,751 1.9 1.7 960,800 4.9 Loan Business 800,393-7.7 815,411 818,392 816,041 828,622 3.5 836,723 2.6 843,098 3.0 1.7 861,600 4.0 ACOM CO., LTD. 717,114-10.3 719,932 721,670 719,036 726,363 1.3 734,330 2.0 738,632 2.4 1.7 752,200 3.6 Exclude Right to Reimbursement of DC Cash One s credit 716,731-10.3 719,619 721,421 718,833 726,191 1.3 734,186 2.0 738,506 2.4 1.7 752,100 3.6 EASY BUY Public Company Limited 83,278 23.2 95,478 96,721 97,005 102,259 22.8 102,393 7.2 104,466 8.0 2.2 109,400 7.0 Credit Card Business 16,580-10.3 16,367 16,385 16,573 17,281 4.2 18,083 10.5 19,127 16.7 10.7 18,600 7.6 Installment Sales Finance Business 3,946-57.1 3,464 2,802 2,312 829-79.0 722-79.1 658-76.5-20.6 700-15.6 AFRESH CREDIT CO., LTD. 3,104-63.5 2,440 1,784 1,375 - - - - - - - - - EASY BUY Public Company Limited 842 19.0 1,023 1,017 936 829-1.5 722-29.4 658-35.3-20.6 700-15.6 Loan Servicing Business 8,489-16.4 7,558 8,101 7,729 8,846 4.2 8,432 11.6 8,671 7.0-2.0 9,600 8.5 Banking Business 52,501 26.5 60,852 68,298 57,266 60,338 14.9 63,072 3.6 60,194-11.9-0.2 70,300 16.5 Guarantee Business 586,521 21.4 606,071 631,293 646,946 752,185 28.2 778,804 28.5 808,352 28.0 7.5 818,500 8.8 ACOM CO., LTD. 586,521 21.4 606,071 631,293 646,946 678,739 15.7 702,813 16.0 729,343 15.5 7.5 742,800 9.4 MU Credit Guarantee Co., Ltd. - - - - - 73,446-75,990-79,008-7.6 75,700 3.1 5. Number of Customer s by Segment (Consolidated) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) ytd Loan Business 2,370,605-2.3 2,378,193 2,402,342 2,413,173 2,439,793 2.9 2,451,011 3.1 2,476,534 3.1 1.5 2,498,500 2.4 ACOM CO., LTD. 1,429,014-9.5 1,423,179 1,418,362 1,401,219 1,398,595-2.1 1,397,438-1.8 1,397,828-1.4-0.1 1,404,100 0.4 Exclude Right to Reimbursement of DC Cash One s credit 1,426,709-9.4 1,421,307 1,416,891 1,400,083 1,397,733-2.0 1,396,791-1.7 1,397,343-1.4-0.0 1,403,700 0.4 EASY BUY Public Company Limited 941,591 11.1 955,014 983,980 1,011,954 1,041,198 10.6 1,053,573 10.3 1,078,706 9.6 3.6 1,094,400 5.1 Credit Card Business 147,465-13.4 145,382 144,470 157,105 171,681 16.4 180,897 24.4 190,803 32.1 11.1 231,800 35.0 Installment Sales Finance Business 44,583-40.3 41,049 38,179 34,944 22,879-48.7 21,237-48.3 18,585-51.3-18.8 19,900-13.0 AFRESH CREDIT CO., LTD. 21,238-59.0 16,223 13,334 10,058 - - - - - - - - - EASY BUY Public Company Limited 23,345 1.8 24,826 24,845 24,886 22,879-2.0 21,237-14.5 18,585-25.2-18.8 19,900-13.0 Loan Servicing Business 321,455 1.0 321,883 321,626 324,227 323,833 0.7 329,825 2.5 329,529 2.5 1.8 - - Banking Business 30,712 95.7 31,123 30,643 27,329 25,004-18.6 22,084-29.0 20,443-33.3-18.2 - - 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 2013/12 2014/6 ytd 2014/9 ytd 2014/12 ytd Number of outlets 1,204 16 1,209 1,213 1,223 1,230 26 1,226-4 1,245 15 Number of Employees (Permanent Employees) 5,766 229 5,550 5,576 5,613 5,643-123 5,783 140 5,795 152-4 -
7. Income and Expenses (ACOM) (Millions of yen ) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) Operating Revenue 155,927-10.3 38,070 77,156 116,683 155,659-0.2 39,604 4.0 80,220 4.0 156,800 0.7 Interest on Operating Loans 118,968-14.5 28,525 57,188 85,736 113,480-4.6 28,219-1.1 56,787-0.7 111,600-1.7 Revenue from credit guarantee 21,726 5.3 5,722 11,906 18,828 25,886 19.1 6,855 19.8 13,995 17.5 28,400 9.7 Operating Expenses 143,090-5.1 24,673 51,115 77,917 150,878 5.4 27,665 12.1 56,061 9.7 116,800-22.6 Financial Expenses 16,311-10.0 3,751 7,180 10,244 13,217-19.0 2,732-27.2 5,307-26.1 11,500-13.0 Cost of Goods Sold 8 - - - - - - - - - - - - Provision for Bad Debts 26,022-0.1 6,351 14,121 22,945 31,182 19.8 9,726 53.1 20,065 42.1 37,900 21.5 Provision for Loss on Interest Repayment 42,968-12.0 - - - 45,493 5.9 - - - - - - Other Operating Expenses 57,779-0.1 14,569 29,813 44,727 60,985 5.5 15,205 4.4 30,688 2.9 67,400 10.5 Operating Income 12,837-44.2 13,397 26,040 38,765 4,780-62.8 11,939-10.9 24,158-7.2 40,000 736.8 Non-operating Income 5,890 56.4 1,466 2,377 3,040 3,470-41.1 988-32.6 2,707 13.9 2,800-19.3 Non-operating Expenses 271-13.2 5 30 31 58-78.3 24 344.5 31 2.3 300 417.2 Ordinary Income 18,456-30.3 14,858 28,387 41,774 8,192-55.6 12,903-13.2 26,835-5.5 42,500 418.8 Extraordinary Income 6,715 168.1 0 4 9 10-99.8 8-20 340.6 - - Extraordinary Loss 521-63.2 29 94 138 187-64.0 13-55.3 33-64.4 300 60.4 Loss on Sales of Noncurrent Assets 31 700.2-0 1 12-61.0 - - 3 267.1 - - Loss on Valuation of Investment Securities 91-7 7 7 7-91.7 0-99.9 0-99.9 - - Income Before Income Taxes 24,650-10.5 14,830 28,297 41,645 8,016-67.5 12,898-13.0 26,821-5.2 42,200 426.4 Income Taxes-current 802-92 102 117 132-83.5 91-1.6 106 3.5 100-24.2 Income Taxes-deferred 1,895-71.4 31 35 64-413 - -430 - -1,003 - -100 - Net Income 21,952 5.3 14,706 28,159 41,463 8,297-62.2 13,238-10.0 27,718-1.6 42,200 408.6-5 -
8. Operating Revenue by Segment (ACOM) ( Millions of yen ) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) Operating Revenue 155,927-10.3 38,070 77,156 116,683 155,659-0.2 39,604 4.0 80,220 4.0 156,800 0.7 Loan Business 128,450-13.1 31,026 62,270 93,496 123,814-3.6 31,193 0.5 62,696 0.7 121,900-1.5 Unsecured Loans 126,434-13.1 30,579 61,374 92,192 122,129-3.4 30,812 0.8 61,983 1.0 120,600-1.3 Consumers 126,432-13.1 30,579 61,373 92,191 122,128-3.4 30,811 0.8 61,983 1.0 120,600-1.3 Secured Loans 2,016-17.9 446 895 1,304 1,684-16.5 381-14.5 712-20.5 1,300-22.8 Credit Card Business 2,632-9.2 630 1,264 1,911 2,565-2.6 689 9.4 1,417 12.1 2,600 1.4 Guarantee Business 24,422 6.4 6,386 13,578 21,218 29,212 19.6 7,652 19.8 15,964 17.6 32,200 10.2 Others 421 302.4 26 43 56 67-84.0 69 159.0 142 231.5 100 49.3 8-2. Composition Ratio of Operating Revenue by Segment (ACOM) () 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) Operating Revenue 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Loan Business 82.4 81.5 80.7 80.1 79.5 78.8 78.1 77.7 Credit Card Business 1.7 1.6 1.6 1.6 1.7 1.7 1.8 1.7 Guarantee Business 15.6 16.8 17.6 18.2 18.8 19.3 19.9 20.5 Others 0.3 0.1 0.1 0.1 0.0 0.2 0.2 0.1-6 -
9. Operating Expenses (ACOM) ( Millions of yen ) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) Operating Expenses 143,090-5.1 24,673 51,115 77,917 150,878 5.4 27,665 12.1 56,061 9.7 116,800-22.6 Financial Expenses 16,311-10.0 3,751 7,180 10,244 13,217-19.0 2,732-27.2 5,307-26.1 11,500-13.0 Cost of Goods Sold 8 - - - - - - - - - - - - Provision for Bad Debts 26,022-0.1 6,351 14,121 22,945 31,182 19.8 9,726 53.1 20,065 42.1 37,900 21.5 Bad Debts Expenses 32,236-34.8 8,031 16,038 24,104 31,542-2.2 8,286 3.2 16,555 3.2 33,700 6.8 Loss on Sales of s Receivable-operating Loans 286-65.6 - - - - - - - - - - - Increase or Decrease in Allowance for Doubtful s -5,281 - -1,599-2,096-1,389-889 - 1,300-3,200-4,000 - Increase or Decrease in Provision for Loss on Guarantees -1,220 - -80 180 230 530-140 - 310-200 - Provision for Loss on Interest Repayment 42,968-12.0 - - - 45,493 5.9 - - - - - - Interest Repayment 70,502-25.0 13,308 28,189 44,420 58,461-17.1 14,041 5.5 27,911-1.0 - - Bad Debts Expenses (ACOM's Voluntary Waiver of Repayments) 21,666-42.9 3,395 7,116 10,779 13,932-35.7 3,117-8.2 5,911-16.9 - - Increase or Decrease in Provision for Loss on Interest Repayment -49,200 - -16,703-35,306-55,200-26,900 - -17,159 - -33,823 - - - Other Operating Expenses 57,779-0.1 14,569 29,813 44,727 60,985 5.5 15,205 4.4 30,688 2.9 67,400 10.5 Personal Expenses 16,320-0.2 3,863 7,696 11,535 15,407-5.6 3,463-10.4 7,086-7.9 14,800-3.9 Advertising Expenses 7,571 42.1 2,153 4,676 7,038 9,725 28.4 2,637 22.5 5,314 13.7 10,800 11.1 Administrative Expenses 7,050-4.6 1,682 3,501 5,220 7,151 1.4 1,640-2.5 3,384-3.4 7,200 0.7 Computer Expenses 11,670-2.6 2,973 6,068 9,146 12,618 8.1 3,340 12.3 6,802 12.1 15,200 20.5 Fees 8,235-12.9 2,086 4,267 6,352 8,557 3.9 2,042-2.1 4,102-3.9 9,000 5.2 Insurance Expenses 59-4.3 3 20 31 58-0.3 3 0.8 20 3.2 100 72.4 Depreciation 869-17.4 191 382 577 783-9.9 192 0.6 395 3.4 800 2.2 Taxes and Other Public Charges 2,736-5.6 802 1,583 2,336 3,137 14.7 1,018 26.9 1,926 21.6 4,900 56.2 Enterprise Tax (Pro forma standard taxation) 250-60 125 185 250-60 - 125-300 20.0 Others 3,016-2.3 750 1,489 2,304 3,294 9.2 806 7.3 1,530 2.7 4,300 30.5 9-2. Ratio of Operating Expenses to Operating Revenue (ACOM) () 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) Operating Expenses 91.8 5.0 64.8 66.2 66.8 96.9 5.1 69.9 5.1 69.9 3.7 74.5-22.4 Financial Expenses 10.5 0.1 9.8 9.3 8.8 8.5-2.0 6.9-2.9 6.6-2.7 7.3-1.2 Cost of Goods Sold 0.0 0.0 - - - - - - - - - - - Provision for Bad Debts 16.7 1.7 16.7 18.3 19.7 20.0 3.3 24.6 7.9 25.0 6.7 24.2 4.2 Bad Debts Expenses 20.7-7.8 21.1 20.8 20.7 20.3-0.4 20.9-0.2 20.6-0.2 21.5 1.2 Provision for Loss on Interest Repayment 27.6-0.5 - - - 29.2 1.6 - - - - - - Other Operating Expenses 37.0 3.7 38.3 38.6 38.3 39.2 2.2 38.4 0.1 38.3-0.3 43.0 3.8 Personal Expenses 10.5 1.1 10.1 10.0 9.9 9.9-0.6 8.7-1.4 8.9-1.1 9.4-0.5 Advertising Expenses 4.8 1.7 5.7 6.1 6.0 6.3 1.5 6.7 1.0 6.6 0.5 6.9 0.6 Administrative Expenses 4.5 0.2 4.4 4.5 4.5 4.6 0.1 4.1-0.3 4.2-0.3 4.6 0.0 Computer Expenses 7.5 0.6 7.8 7.9 7.8 8.1 0.6 8.4 0.6 8.5 0.6 9.7 1.6 Fees 5.3-0.1 5.5 5.5 5.4 5.5 0.2 5.2-0.3 5.1-0.4 5.7 0.2 Note: Ratio of Operating Expenses to Operating Revenue = Operating Expenses / Operating Revenue - 7 -
10. Receivables Outstanding (ACOM) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 ytd (E) Receivables Outstanding (Millions of yen) 733,311-10.3 735,987 737,806 735,406 743,473 1.4 752,269 2.2 757,634 2.7 1.9 770,700 3.7 Loan Business 716,731-10.3 719,619 721,421 718,833 726,191 1.3 734,186 2.0 738,506 2.4 1.7 752,100 3.6 Unsecured Loans 700,833-10.1 704,537 707,042 705,114 713,148 1.8 721,775 2.4 726,705 2.8 1.9 741,800 4.0 Consumers 700,823-10.1 704,527 707,034 705,108 713,142 1.8 721,769 2.4 726,699 2.8 1.9 741,800 4.0 Secured Loans 15,898-16.9 15,081 14,379 13,718 13,043-18.0 12,410-17.7 11,801-17.9-9.5 10,300-21.0 Real Estate Card Loan 13,547-17.2 12,925 12,299 11,691 11,111-18.0 10,571-18.2 10,094-17.9-9.2 - - Credit Card Business 16,580-10.3 16,367 16,385 16,573 17,281 4.2 18,083 10.5 19,127 16.7 10.7 18,600 7.6 Average Balance of Unsecured Loans for Consumers per (Thousands of yen) 492-0.8 497 500 505 511 3.9 518 4.2 521 4.2 2.0 529 3.5 <Reference> Guarantee Bussiness 586,521 21.4 606,071 631,293 646,946 678,739 15.7 702,813 16.0 729,343 15.5 7.5 742,800 9.4 Average Balance of Guarantee Bussiness for Consumers per (Thousands of yen) 520 2.4 522 527 529 533 2.5 536 2.7 544 3.2 2.1 560 5.1 11. Number of Customer s (ACOM) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) ytd Loan Business 1,426,709-9.4 1,421,307 1,416,891 1,400,083 1,397,733-2.0 1,396,791-1.7 1,397,343-1.4-0.0 1,403,700 0.4 Unsecured Loans 1,421,820-9.4 1,416,592 1,412,342 1,395,686 1,393,501-2.0 1,392,723-1.7 1,393,421-1.3-0.0 1,400,300 0.5 Consumers 1,421,811-9.4 1,416,583 1,412,334 1,395,679 1,393,495-2.0 1,392,717-1.7 1,393,415-1.3-0.0 1,400,300 0.5 Secured Loans 4,889-13.2 4,715 4,549 4,397 4,232-13.4 4,068-13.7 3,922-13.8-7.3 3,400-19.7 Credit Card Business 147,465-13.4 145,382 144,470 157,105 171,681 16.4 180,897 24.4 190,803 32.1 11.1 231,800 35.0 <Reference> Guarantee Bussiness 1,127,829 18.8 1,159,726 1,197,574 1,222,744 1,271,059 12.7 1,310,671 13.0 1,338,533 11.8 5.3 1,324,100 4.2 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) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) Number of Applicants 368,463 9.4 95,063 195,914 292,909 398,070 8.0 115,491 21.5 226,313 15.5 - - Number of New Loan Customers 171,060 12.3 46,788 94,968 142,814 192,209 12.4 55,496 18.6 106,454 12.1 230,000 19.7 Lending Ratio 46.4 (1.3) 49.2 48.4 48.7 48.3 (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) 150 1.4 146 146 147 147-2.0 142-2.7 141-3.4 - - 13. Number of Loan Business Outlets (ACOM) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) ytd ytd ytd Number of Loan Business Outlets 1,046 2 1,046 1,048 1,059 1,065 19 1,066 1 1,086 21 1,075 10 Staffed 39-39 39 39 39-39 - 39-39 - Unstaffed 1,007 2 1,007 1,009 1,020 1,026 19 1,027 1 1,047 21 1,036 10 14. Automatic Contract Machines (ACOM) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) ytd ytd ytd Number of Automatic Contract Machine Outlets 1,046 2 1,046 1,048 1,059 1,065 19 1,066 1 1,086 21 1,075 10 Number of Automatic Contract Machines 1,064 8 1,064 1,066 1,078 1,090 26 1,091 1 1,112 22 1,100 10 15. ATMs (ACOM) 2013/6 2013/9 2013/12 2014/6 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 59,473 784 60,185 1,496 - - Proprietary 1,103 1 1,103 1,095 1,105 1,111 8 1,112 1 1,112 1 1,121 10 Open 365 Days/Year 1,103 1 1,103 1,095 1,105 1,111 8 1,112 1 1,112 1 - - Open 24 Hours/Day 957 1 957 954 966 972 15 973 1 973 1 - - Tie-up 52,132 4,642 53,091 54,376 55,366 57,578 5,446 58,361 783 59,073 1,495 - - 16. Employees (ACOM) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 ytd ytd ytd (E) Number of Total Employees 1,895-52 1,976 1,955 1,935 1,933 38 2,067 134 2,058 125 - - Permanent Employees 1,685-71 1,803 1,784 1,771 1,748 63 1,891 143 1,876 128 1,891 143 Temporary Employees 210 19 173 171 164 185-25 176-9 182-3 - - - 9 -
17. Average Loan Yield (ACOM) () 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) Average Loan Yield 16.06-0.29 15.93-0.12 15.89-0.20 15.81-0.28 15.77-0.29 15.52-0.41 15.48-0.41 15.15-0.62 Unsecured Loans 16.17-0.30 16.03-0.13 15.98-0.22 15.90-0.30 15.85-0.32 15.59-0.44 15.56-0.42 15.22-0.63 Consumers 16.17-0.30 16.03-0.13 15.98-0.22 15.90-0.30 15.85-0.32 15.59-0.44 15.56-0.42 15.22-0.63 Secured Loans 11.43-0.05 11.36-0.15 11.65-0.04 11.58 0.01 11.54 0.11 11.89 0.53 11.33-0.32 11.14-0.40 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 2013/12 2014/6 2014/9 2014/12 (E) s Receivable-operating Loans 700,823 100.0 704,527 100.0 707,034 100.0 705,108 100.0 713,142 100.0 721,769 100.0 726,699 100.0 741,800 100.0 20.000 < 66,794 9.5 60,573 8.6 45,904 6.5 41,723 5.9 34,003 4.8 30,967 4.3 27,520 3.8 13,300 1.8 18.000 < 20.000 10,333 1.5 9,631 1.4 8,149 1.2 7,686 1.1 6,677 0.9 6,294 0.9 5,765 0.8 4,600 0.6 15.000 < 18.000 307,667 43.9 308,857 43.8 314,683 44.5 313,811 44.5 316,766 44.4 320,455 44.4 325,872 44.8 329,300 44.4 10.000 < 15.000 276,650 39.5 287,276 40.8 301,952 42.7 307,168 43.6 321,414 45.1 330,731 45.8 334,994 46.1 362,000 48.8 10.000 39,377 5.6 38,188 5.4 36,342 5.1 34,717 4.9 34,279 4.8 33,320 4.6 32,546 4.5 32,600 4.4 18-2. Number of s by Interest Rate [Unsecured Loans for Consumers] (ACOM) Effective Annual Interest Rate 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) Number of s 1,421,811 100.0 1,416,583 100.0 1,412,334 100.0 1,395,679 100.0 1,393,495 100.0 1,392,717 100.0 1,393,415 100.0 - - 20.000 < 162,705 11.4 150,435 10.6 112,547 8.0 103,915 7.4 84,619 6.1 77,826 5.6 69,300 5.0 - - 18.000 < 20.000 6,708 0.5 6,328 0.5 5,110 0.4 4,869 0.4 4,188 0.3 3,971 0.3 3,640 0.2 - - 15.000 < 18.000 874,253 61.5 871,343 61.5 893,219 63.2 886,616 63.5 895,361 64.2 898,599 64.5 910,074 65.3 - - 10.000 < 15.000 278,400 19.6 293,225 20.7 311,463 22.0 315,483 22.6 327,553 23.5 333,596 24.0 334,067 24.0 - - 10.000 99,745 7.0 95,252 6.7 89,995 6.4 84,796 6.1 81,774 5.9 78,725 5.6 76,334 5.5 - - - 10 -
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 2013/12 2014/6 2014/9 2014/12 (E) s Receivable-operating Loans 700,823 100.0 704,527 100.0 707,034 100.0 705,108 100.0 713,142 100.0 721,769 100.0 726,699 100.0 741,800 100.0 100 11,742 1.7 11,540 1.6 11,500 1.6 11,066 1.6 10,974 1.5 10,881 1.5 11,043 1.5 10,400 1.4 100 < 300 83,105 11.8 81,822 11.6 80,248 11.4 78,022 11.0 76,908 10.8 75,656 10.5 75,020 10.3 72,000 9.7 300 < 500 205,509 29.3 203,704 28.9 202,816 28.7 201,537 28.6 199,674 28.0 198,796 27.5 198,716 27.4 197,900 26.7 500 < 1,000 159,668 22.8 162,687 23.1 164,989 23.3 164,191 23.3 166,691 23.4 169,260 23.5 171,057 23.5 177,800 24.0 1,000 < 240,797 34.4 244,773 34.8 247,479 35.0 250,290 35.5 258,891 36.3 267,174 37.0 270,862 37.3 283,700 38.2 19-2. Number of s by Classified Receivable Outstanding [Unsecured Loans for Consumers] (ACOM) Classified Receivable Outstanding (Thousands of yen) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) Number of s 1,421,811 100.0 1,416,583 100.0 1,412,334 100.0 1,395,679 100.0 1,393,495 100.0 1,392,717 100.0 1,393,415 100.0 - - 100 189,592 13.3 187,417 13.2 186,666 13.2 180,825 13.0 179,209 12.9 177,580 12.7 179,253 12.9 - - 100 < 300 389,439 27.4 384,399 27.1 378,147 26.8 368,809 26.4 363,867 26.1 358,039 25.7 353,626 25.4 - - 300 < 500 481,403 33.9 475,519 33.6 472,661 33.5 469,320 33.6 464,507 33.3 461,958 33.2 460,931 33.1 - - 500 < 1,000 211,379 14.9 215,684 15.2 218,814 15.5 217,844 15.6 221,020 15.9 224,170 16.1 225,937 16.2 - - 1,000 < 149,998 10.5 153,564 10.9 156,046 11.0 158,881 11.4 164,892 11.8 170,970 12.3 173,668 12.4 - - - 11 -
20. Composition Ratio of Customer s by Annual Income [Unsecured Loans for Consumers] (ACOM) ( Thousands of yen ) 2013/6 2013/9 2013/12 2014/6 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 100.0 150 100.0 100.0 146 100.0 100.0 146 100.0 100.0 147 100.0 100.0 147 100.0 100.0 142 100.0 100.0 141 100.0 2 25.4 117 23.6 25.4 117 23.5 25.9 117 23.5 26.2 117 23.4 26.5 118 23.4 25.2 115 23.2 25.4 115 23.1 2 < 5 65.1 154 57.8 65.0 149 58.0 64.5 150 58.2 64.1 150 58.4 63.8 150 58.4 64.8 144 58.8 64.8 144 59.0 5 < 7 6.4 196 11.8 6.6 193 11.8 6.5 190 11.7 6.5 194 11.6 6.5 195 11.7 6.9 189 11.6 6.8 185 11.6 7 < 10 2.4 232 5.4 2.4 215 5.3 2.5 217 5.2 2.6 220 5.2 2.6 226 5.2 2.5 207 5.1 2.4 205 5.0 10 < 0.7 272 1.4 0.6 318 1.4 0.6 288 1.4 0.6 287 1.4 0.6 279 1.3 0.6 245 1.3 0.6 242 1.3 21. Composition Ratio of Customer s by Age [Unsecured Loans for Consumers] (ACOM) () 2013/6 2013/9 2013/12 2014/6 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 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Under 29 49.2 19.9 17.0 47.9 20.2 21.0 47.4 20.4 21.3 47.7 20.6 22.0 47.6 20.8 22.4 47.2 21.1 24.2 47.2 21.2 24.5 Age 30-39 20.8 25.8 23.0 21.0 25.8 22.3 20.6 25.6 22.0 20.5 25.5 21.9 20.3 25.4 21.6 20.6 25.3 21.1 20.4 25.2 21.5 Age 40-49 16.3 24.4 23.5 16.8 24.5 22.0 17.1 24.6 22.1 17.0 24.7 22.1 17.1 24.7 22.1 17.9 24.8 21.1 17.8 24.9 21.4 Age 50-59 9.6 17.2 18.5 10.2 17.0 17.3 10.5 17.0 17.1 10.5 17.0 16.8 10.6 16.9 16.6 10.3 16.9 16.2 10.4 16.8 15.8 Over 60 4.1 12.7 18.0 4.1 12.5 17.4 4.4 12.4 17.5 4.3 12.2 17.2 4.4 12.2 17.3 4.0 11.9 17.4 4.2 11.9 16.8 22. Composition Ratio of Customer s by Gender [Unsecured Loans for Consumers] (ACOM) () 2013/6 2013/9 2013/12 2014/6 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 72.5 74.6 72.6 72.8 74.7 73.9 72.3 74.8 74.1 72.0 74.7 74.0 71.7 74.7 74.0 71.3 74.7 73.9 71.3 74.7 74.1 Female 27.5 25.4 27.4 27.2 25.3 26.1 27.7 25.2 25.9 28.0 25.3 26.0 28.3 25.3 26.0 28.7 25.3 26.1 28.7 25.3 25.9-12 -
23. Bad Debts Expenses (ACOM) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) Bad Debts Expenses (Millions of yen) 53,902-38.3 11,426 23,154 34,884 45,474-15.6 11,404-0.2 22,467-3.0 46,000 1.2 Loan Business 42,522-42.7 8,323 16,942 25,579 33,107-22.1 7,901-5.1 15,414-9.0 31,800-3.9 Unsecured Loans 42,199-42.7 8,156 16,737 25,311 32,738-22.4 7,843-3.8 15,267-8.8 31,600-3.5 Bad Debts Expenses 20,533-42.5 4,761 9,620 14,531 18,805-8.4 4,725-0.7 9,355-2.8 - - Waiver of Repayments accompanied with Interest Repayments 21,666-42.9 3,395 7,116 10,779 13,932-35.7 3,117-8.2 5,911-16.9 - - Secured Loans 322-43.8 166 205 268 368 14.4 58-64.9 146-28.5 200-45.7 Credit Card Business 1,193-40.0 230 444 667 858-28.1 215-6.6 408-8.2 700-18.4 Guarantee Business 10,186-8.9 2,873 5,752 8,623 11,490 12.8 3,285 14.4 6,644 15.5 13,500 17.5 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) 457-9.5 434 437 434 431-5.7 424-2.3 427-2.3 - - 492-0.8 497 500 505 511 3.9 518 4.2 521 4.2 529 3.5 [Ratio of Bad Debts Expenses] Loan Business () 5.93 (-3.35) 1.16 2.35 3.56 4.56 (-1.37) 1.08 (-0.08) 2.09 (-0.26) 4.23 (-0.33) Unsecured Loans 6.02 (-3.41) 1.16 2.37 3.59 4.59 (-1.43) 1.09 (-0.07) 2.10 (-0.27) 4.26 (-0.33) Bad Debts Expenses 2.93 (-1.64) 0.68 1.36 2.06 2.64 (-0.29) 0.65 (-0.03) 1.29 (-0.07) - - Waiver of Repayments accompanied with Interest Repayments 3.09 (-1.77) 0.48 1.01 1.53 1.95 (-1.14) 0.43 (-0.05) 0.81 (-0.20) - - Secured Loans 2.00 (-0.95) 1.08 1.41 1.92 2.78 (0.78) 0.46 (-0.62) 1.22 (-0.19) 1.91 (-0.87) Credit Card Business 7.19 (-3.57) 1.41 2.71 4.02 4.96 (-2.23) 1.19 (-0.22) 2.13 (-0.58) 3.76 (-1.20) Guarantee Business 1.69 (-0.55) 0.46 0.89 1.30 1.65 (-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. 23-2. Bad Debts Expenses of Unsecured Loans by Reasons (ACOM) 2013/6 2013/9 2013/12 2014/6 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) 42,199 100.0 8,156 100.0 16,737 100.0 25,311 100.0 32,738 100.0 7,843 100.0 15,267 100.0 Personal Bankruptcy 2,147 5.1 450 5.5 980 5.9 1,615 6.4 2,230 6.8 440 5.6 1,005 6.6 Failure to Locate Borrowers 335 0.8 57 0.7 142 0.8 253 1.0 387 1.2 68 0.9 190 1.2 Borrowers' Inability of Making Repayments, etc. 16,310 38.6 3,934 48.2 7,854 46.9 11,849 46.8 15,134 46.2 3,956 50.4 7,649 50.1 ACOM's Voluntary Waiver of Repayments 23,406 55.5 3,714 45.6 7,760 46.4 11,592 45.8 14,986 45.8 3,377 43.1 6,421 42.1 Waiver of Repayments accompanied with Interest Repayments 21,666-3,395-7,116-10,779-13,932-3,117-5,911 - - 13 -
24. Non-performing Loans (ACOM) ( Millions of yen ) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 Total Amount of Non-performing Loans 59,902 8.35 57,954 8.05 54,520 7.55 52,147 7.25 51,306 7.06 51,086 6.95 52,330 7.08 Loans to Borrowers in Bankruptcy or Under Reorganization 1,007 0.14 945 0.13 885 0.12 849 0.12 812 0.11 781 0.11 733 0.10 Applications for Bankruptcy are Proceeded 87 0.01 104 0.01 91 0.01 82 0.01 71 0.01 68 0.01 82 0.01 Applications for The Civil Rehabilitation are Proceeded 222 0.03 192 0.03 216 0.03 245 0.03 235 0.03 223 0.03 198 0.03 Applications for The Civil Rehabilitation are Determined 438 0.06 401 0.06 348 0.05 310 0.04 291 0.04 282 0.04 258 0.04 Loans in Arrears 22,680 3.16 22,379 3.11 21,079 2.92 20,079 2.79 20,404 2.81 21,019 2.86 23,071 3.12 Loans Past Due for Three Months or More 1,304 0.18 1,360 0.19 1,291 0.18 1,702 0.24 1,503 0.21 1,630 0.22 1,574 0.21 Restructured Loans 34,910 4.87 33,269 4.62 31,264 4.33 29,515 4.10 28,586 3.93 27,655 3.76 26,950 3.65 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 ) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 11 days < 3 months 11,126 1.55 9,709 1.35 12,080 1.67 9,069 1.26 10,761 1.48 11,290 1.54 12,486 1.69 31 days < 3 months 4,288 0.60 3,847 0.53 3,954 0.55 3,689 0.51 4,366 0.60 4,473 0.61 4,419 0.60 11 days < 31 days 6,838 0.95 5,861 0.81 8,125 1.13 5,380 0.75 6,394 0.88 6,817 0.93 8,067 1.09 25. Allowance for Doubtful s (ACOM) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) Allowance for Doubtful s (Millions of yen) 35,900-12.9 34,300 33,800 34,500 35,000-2.5 36,300 5.8 38,200 13.0 39,000 11.4 Ratio of Allowance () 4.90-4.66 4.58 4.69 4.71-4.83-5.04-5.06 - General Allowance 17,079-6.7 15,740 15,586 16,125 15,844-7.2 16,714 6.2 16,980 8.9 - - Unsecured Consumer Loans 15,526-4.0 14,321 14,290 14,887 14,647-5.7 15,512 8.3 15,690 9.8 - - Specific Allowance 18,104-18.5 17,877 17,634 17,688 18,451 1.9 19,251 7.7 20,955 18.8 - - Increase or Decrease in Allowance -5,300 - -1,600-2,100-1,400-900 - 1,300-3,200-4,000 - Provision for Loss on Guarantees 5,010-19.6 4,930 5,190 5,240 5,540 10.6 5,680 15.2 5,850 12.7 5,700 2.9 Increase or Decrease in Provision -1,220 - -80 180 230 530-140 - 310-200 - 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 2013/12 2014/6 2014/9 2014/12 (E) Provision at the Beginning of Respective Period (Millions of yen) 200,200-29.3 151,000 151,000 151,000 151,000-24.6 124,100-17.8 124,100-17.8 124,100-17.8 Reversal of Provision 92,168-30.1 16,703 35,306 55,200 72,393-21.5 17,159 2.7 33,823-4.2 - - Interest Repayment 70,502-25.0 13,308 28,189 44,420 58,461-17.1 14,041 5.5 27,911-1.0 - - Bad Debts Expenses (ACOM's Voluntary Waiver of Repayments) 21,666-42.9 3,395 7,116 10,779 13,932-35.7 3,117-8.2 5,911-16.9 - - Additional Provision 42,968-12.0 - - - 45,493 5.9 - - - - - - Provision at the End of Respective Period 151,000-24.6 134,296 115,693 95,799 124,100-17.8 106,940-20.4 90,276-22.0 - - Increase or Decrease in Provision -49,200 - -16,703-35,306-55,200-26,900 - -17,159 - -33,823 - - - - 14 -
27. Funds Procurement (ACOM) ( Millions of yen ) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) ytd Borrowings 569,824 100.0 491,868 549,596 474,357 546,941 100.0 515,380 100.0 575,856 4.8 5.3 100.0 547,200 0.0 100.0 Indirect 393,278 69.0 346,123 391,847 334,233 373,824 68.3 324,891 63.0 366,955-6.4-1.8 63.7 371,200-0.7 67.8 City Banks, etc. 142,031 24.9 121,885 144,202 123,502 129,505 23.7 123,765 24.0 118,792-17.6-8.3 20.6 - - - Regional Banks 27,054 4.8 27,458 29,007 27,813 30,352 5.5 32,660 6.3 33,413 15.2 10.1 5.8 - - - Trust Banks 161,528 28.3 136,328 154,533 120,328 151,008 27.6 104,168 20.2 150,908-2.3-0.1 26.2 - - - Foreign Banks 3,000 0.5 3,000 2,800 3,600 3,400 0.6 3,200 0.6 3,000 7.1-11.8 0.5 - - - Life Insurance Companies 27,153 4.8 23,232 25,857 21,830 23,299 4.3 20,902 4.1 23,297-9.9-0.0 4.1 - - - Non-life Insurance Companies 1,500 0.3 1,460 1,253 1,213 1,506 0.3 1,925 0.4 1,677 33.8 11.4 0.3 - - - Others 31,012 5.4 32,760 34,195 35,947 34,754 6.3 38,271 7.4 35,868 4.9 3.2 6.2 - - - Direct 176,545 31.0 145,745 157,748 140,123 173,117 31.7 190,488 37.0 208,900 32.4 20.7 36.3 176,000 1.7 32.2 Straight Bonds 154,253 27.1 126,078 140,707 125,707 161,326 29.5 181,326 35.2 201,113 42.9 24.7 34.9 - - - Asset Based Lending 22,291 3.9 19,666 17,041 14,416 11,791 2.2 9,162 1.8 7,787-54.3-34.0 1.4 - - - Short-term Loans Payable 29,432 5.2-36,686-41,600 7.6 3,400 0.7 25,600-30.2-38.5 4.4 - - - Long-term Loans Payable 540,392 94.8 491,868 512,910 474,357 505,341 92.4 511,980 99.3 550,256 7.3 8.9 95.6 - - - Fixed 509,816 89.5 431,358 483,099 403,925 481,834 88.1 451,778 87.7 519,806 7.6 7.9 90.3 - - - Interest Rate Swaps (Notional) 252,018 44.2 239,851 244,899 225,870 226,607 41.4 212,425 41.2 227,240-7.2 0.3 39.5 - - - Average Interest Rate on Funds Procured During the Year ( ) 2.93-2.91 2.85 2.71 2.66-2.21-2.11 - - - 2.23 - - Average Nominal Interest Rate on Funds Procured During the Year 2.25-2.04 1.97 1.89 1.83-1.46-1.42 - - - - - - Floating Interest Rate 2.31-2.07 1.99 1.92 1.83-1.43-1.39 - - - - - - Fixed Interest Rate 3.01-3.02 2.97 2.82 2.78-2.32-2.20 - - - - - - Short-term - - - - - - - - - - - - - - - - Long-term 2.93-2.91 2.85 2.71 2.86-2.21-2.11 - - - - - - Direct 2.78-2.69 2.54 2.28 2.22-1.77-1.64 - - - - - - Indirect 3.02-3.01 2.99 2.90 2.85-2.44-2.37 - - - - - - <Reference> Term Average of Long-term Prime Rate 1.24-1.23 1.28 1.25 1.24-1.20-1.18 - - - - - - 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 ) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) ytd Card Shopping Receivables 16,580-10.3 16,367 16,385 16,573 17,281 4.2 18,083 10.5 19,127 16.7 10.7 18,600 7.6 Revolving Receivables 15,709-10.7 15,352 15,257 15,290 15,806 0.6 16,397 6.8 17,262 13.1 9.2 - - Number of Cardholders 147,465-13.4 145,382 144,470 157,105 171,681 16.4 180,897 24.4 190,803 32.1 11.1 231,800 35.0 Number of s with Shopping Receivables 95,330-7.3 96,586 97,069 97,055 99,412 4.3 106,349 10.1 111,813 15.2 12.5 - - Revenue from Credit Card Business 2,632-9.2 630 1,264 1,911 2,565-2.6 689 9.4 1,417 12.1-2,600 1.4 29. Guarantee Business (ACOM) ( Millions of yen ) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 ytd (E) Guaranteed Receivables 586,521 21.4 606,071 631,293 646,946 678,739 15.7 702,813 16.0 729,343 15.5 7.5 742,800 9.4 Number of s with Outstanding Balance 1,127,829 18.8 1,159,726 1,197,574 1,222,744 1,271,059 12.7 1,310,671 13.0 1,338,533 11.8 5.3 1,324,100 4.2 Average Balance of Guarantee Bussiness for Consumers per (Thousands of yen) 520 2.4 522 527 529 533 2.5 536 2.7 544 3.2 2.1 560 5.1 Revenue from Guarantee Business 24,422 6.4 6,386 13,578 21,218 29,212 19.6 7,652 19.8 15,964 17.6-32,200 10.2 Alliance Partners 22-23 23 25 25-26 - 26 - - - - 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 2013/12 2014/6 2014/9 2014/12 (E) ytd Guaranteed Receivables - - - - - 73,446-75,990-79,008-7.6 75,700 3.1 Number of s with Outstanding Balance - - - - - 150,151-153,682-157,297-4.8 153,300 2.1 Average Balance of Guarantee Bussiness for Consumers per (Thousands of yen) - - - - - 489-494 - 502-2.7 493 0.8 Revenue from Guarantee Business - - - - - 495-1,521-3,092 - - 6,000 - Alliance Partners - - - - - 22-22 - 22 - - - - - 16 -
30. Financial Ratios (ACOM) () 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) Dividend Pay-out Ratio - - - - - - - - - - - - - Shareholders' Equity Ratio 26.6 3.7 30.5 30.3 34.5 28.6 2.0 31.4 0.9 31.0 0.7 33.7 5.1 (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) 8.5-0.2 21.3 19.8 18.9 3.0-5.5 18.6-2.7 18.8-1.0 14.1 11.1 Operating Income to Total Assets 1.2-0.8 5.5 5.2 5.4 0.5-0.7 5.0-0.5 4.9-0.3 4.2 3.7 Ordinary Income to Total Assets 1.8-0.5 6.1 5.7 5.8 0.8-1.0 5.4-0.7 5.4-0.3 4.4 3.6 Return on Assets (ROA) 2.1 0.3 6.1 5.6 5.7 0.8-1.3 5.6-0.5 5.6 0.0 4.4 3.6 Operating Margin 8.2-5.0 35.2 33.8 33.2 3.1-5.1 30.1-5.1 30.1-3.7 25.5 22.4 Ordinary Income to Operating Revenue 11.8-3.4 39.0 36.8 35.8 5.3-6.5 32.6-6.4 33.5-3.3 27.1 21.8 Net Income Margin 14.1 2.1 38.6 36.5 35.5 5.3-8.8 33.4-5.2 34.6-1.9 26.9 21.6 Current Ratio 313.2-88.9 375.7 353.0 412.7 363.9 50.7 457.7 82.0 475.8 122.8 598.8 234.9 Fixed Assets Ratio 23.1-4.4 22.9 22.2 21.6 25.5 2.4 24.8 1.9 23.4 1.2 22.3-3.2 Interest Coverage (times) 1.8-0.5 4.6 4.6 4.8 1.4-0.4 5.4 0.8 5.6 1.0 4.5 3.1 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 2013/12 2014/6 2014/9 2014/12 Shareholders' Equity Ratio 24.0 2.7 26.9 26.7 30.3 25.5 1.5 27.5 0.6 27.3 0.6 (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) 7.8-0.9 19.7 19.4 19.0 3.7-4.1 18.6-1.1 18.2-1.2 Return on Assets (ROA) 1.8 0.1 5.0 4.9 5.1 0.9-0.9 4.9-0.1 4.8-0.1 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) 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) ( Yen ) Net Income Non-consolidated 14.01 9.39 17.97 26.47 5.30 8.45 17.69 26.94 Consolidated 13.30 9.04 18.31 27.65 6.79 8.93 17.93 28.72 Dividends - - - - - - - - Net Assets Non-consolidated 172.26 181.64 190.31 198.80 177.56 187.79 197.02 204.45 Consolidated 178.59 189.30 198.68 207.13 187.92 196.85 205.24 214.86 [Ratio of Increase or Decrease from the Previous Fiscal Year] 2013/6 2013/9 2013/12 2014/6 2014/9 2014/12 (E) () Net Income Non-consolidated - -15.0 0.7-9.3-62.2-10.0-1.6 408.3 Consolidated - -17.8 5.3-4.5-48.9-1.2-2.1 323.0 Dividends - - - - - - - - Net Assets Non-consolidated - 7.3 8.2 5.7 3.1 3.4 3.5 15.1 Consolidated - 7.7 9.7 7.1 5.2 4.0 3.3 14.3 Note: ACOM executed stock split where each share of its common stock was split into ten shares as of October 1, 2013. Therefore, per share data above is calculated assuming the stock split was executed at the beginning of fiscal year ended March 31, 2013. 32. Shares Issued (ACOM) 2013/6 2013/9 2013/12 2014/6 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, 2013. Therefore, shares issued above are listed assuming the stock split was executed at the beginning of fiscal year ended March 31, 2013. - 18 -
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 2013/12 2014/6 2014/9 2014/12 ytd (E) s Receivable-operating Loans 83,278 23.2 95,478 96,721 97,005 102,259 22.8 102,393 7.2 104,466 8.0 2.2 - - (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 941,591 11.1 955,014 983,980 1,011,954 1,041,198 10.6 1,053,573 10.3 1,078,706 9.6 3.6 1,094,400 5.1 s Receivable-installment 842 19.0 1,023 1,017 936 829-1.5 722-29.4 658-35.3-20.6 - - (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 23,345 1.8 24,826 24,845 24,886 22,879-2.0 21,237-14.5 18,585-25.2-18.8 19,900-13.0 Current Exchange Rate (Yen) 2.82-3.20 3.16 3.11 3.20-3.17-3.12 - - - - Operating Revenue Operating Income (Segment Income) 22,903 6.6 7,169 14,835 22,467 30,133 31.6 7,669 7.0 15,424 4.0 - - - (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) 6,362 13.9 2,277 4,725 6,816 8,605 35.2 2,245-1.4 4,424-6.4 - - - (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) 2.57-3.10 3.21 3.19 3.18-3.15-3.15 - - - - 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 2013/12 2014/6 2014/9 2014/12 (E) ytd Loans Receivables of Banking Business 52,501 26.5 60,852 68,298 57,266 60,338 14.9 63,072 3.6 60,194-11.9-0.2 - - (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 30,712 95.7 31,123 30,643 27,329 25,004-18.6 22,084-29.0 20,443-33.3-18.2 - - Current Exchange Rate (Yen) 0.0090-0.0098 0.0100 0.0085 0.0086-0.0091-0.0085 - - - - Operating Revenue Operating Income (Segment Income) 6,453 15.4 1,961 4,256 6,620 9,011 39.6 2,333 19.0 4,847 13.9 - - - (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) 786 27.8 229 494 775 1,130 43.8 258 12.3 513 3.8 - - - (914) (36.7) (239) (499) (799) (1,190) (30.2) (296) (23.9) (583) (16.7) ( - ) (1,300) (9.2) Average Exchange Rate (Yen) 0.0086-0.0096 0.0099 0.0097 0.0095-0.0087-0.0088 - - - - Notes : 1. End of fiscal year : December 31 : 2. 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 -