Change to the straight-line depreciation method prompted by capital investment in growth businesses

「Previously, the company and its consolidated subsidiaries primarily used the declining-balance method to depreciate property, plant and equipment, but changed to the straight-line method from the current interim consolidated accounting period. Following a review of actual usage prompted by substantial capital investment in growth businesses, including the advanced packaging business, the company determined that the straight-line method, which allocates costs evenly over the period of use, would appropriately reflect actual usage because the property, plant and equipment is expected to operate stably. As a result of this change, compared with the previous method, operating profit for the current interim consolidated accounting period increased by ¥313,931 thousand, while ordinary profit and interim net income before income taxes increased by ¥313,904 thousand.」