Risk of Impairment Losses on Fixed Assets

「During the interim consolidated accounting period, there were no new business risks and no material changes to the business risks described in the annual securities report for the previous fiscal year.」

「If it is determined that there are indications of impairment in the fixed assets held by the Group, such as operating losses continuing, the Group estimates future recoverability and determines whether an impairment loss needs to be recognized. If the total future cash flows generated by the asset group are less than the carrying amount of the fixed assets, an impairment loss may arise and affect consolidated operating results.」

「During the nine-month period ended in the third quarter, there was no occurrence of any new business or other risk, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」

「During the cumulative first quarter under review, there were no newly arising business or other risks, nor any material changes to the business or other risks described in the securities report for the preceding fiscal year.」

「Development costs for a production management system had been recorded as software under construction included in other intangible fixed assets. However, because the company decided to revise the development plan and the benefits originally expected could no longer be anticipated, it reduced the carrying amount to the recoverable amount and recorded part of the reduction as an impairment loss under extraordinary losses.」