Impact on Profit from Recognizing a Product Warranty Provision

「Change in provision for product warranties (△ indicates a decrease) △ 2,923」

「製品保証引当金の増減額（△は減少） △2,923」

「Provision for product warranties 2,923 2,738」

「Change in provision for product warranties (△ indicates a decrease) △ 2,031」

「Provision for product warranties 7,328 5,186」

「Provision for product warranties 7,328 5,920」

「Provision for product warranties 7,328 6,555」

「Change in provision for product warranties (△ indicates a decrease) △ 281」

「Provision for product warranties 7,610 6,813」

「Provision for product warranties 7,610 6,876」

「Provision for product warranties 7,610 6,929」

「Provision for product warranties 8,056 7,709」

「Provision for product warranties 8,056 7,798」

「Provision for product warranties 8,056 7,898」

「Change in provision for product warranties (△ indicates a decrease) △ 2,184」

「Provision for product warranties 10,241 8,423」

「Provision for product warranties 10,241 9,140」

「Provision for product warranties 10,241 9,794」

「Change in provision for product warranties (△ indicates a decrease) △ 33,131」

「Provision for product warranties 43,372 23,669」

「Product warranty provision ¥43.372 million ¥27.526 million」

「Product warranty provision ¥43.372 million ¥32.519 million」

「Although a product warranty provision had been recognized at the end of the previous fiscal year, the related costs exceeded expectations. Together with the recognition of ¥81 million in total product warranty provision expense and warranty costs, this resulted in the recognition of an operating loss and an ordinary loss.」

「This was mainly due to a ¥209 million increase in notes and accounts payable, a ¥34 million decrease in income taxes payable, a ¥71 million decrease in deferred tax liabilities included in other non-current liabilities, and a ¥50 million decrease in the product warranty provision, among other factors.」

「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

「The increase of ¥102 million in the product warranty provision, as well as the decrease in net income, was mainly attributable to the recognition of a product warranty provision as an extraordinary loss.」