Recognition of operating revenue from product sales following full-scale entry into the agricultural business

「Transactions involving the sale of produce, which had not previously been treated as a core operating activity, were recorded under non-operating income and expenses as “produce sales revenue” and “produce sales expenses.” From the first quarter of the current consolidated fiscal year, the company has changed its presentation method and records them under “operating revenue” and “operating expenses.” This change was made because, following the establishment of the Agribusiness Promotion Department and the expansion of plant-factory production, the company has made a full-scale entry into the agribusiness, and recording the sales as a core operating activity more appropriately presents the results of its operating activities.」