Financials

PENTAX Corporation: FYE Mar 2007 and ten years of results (36 metrics)

FYE Mar 2007 · Revenue¥157bnYoY +10.6%

FYE Mar 2007 · Operating profit¥5.7bnYoY +89.4%

FYE Mar 2007 · Net profit¥3.6bnYoY +343.5%

FYE Mar 2007 · Equity ratio28.6%YoY −2.1pp

FYE Mar 2007 · Group employees5,723YoY +526

Fiscal year	Revenue	YoY	Operating profit	YoY	Margin	Net profit	Chief executive
FYE Mar 1998Consolidated	¥125bn	n/a	n/a	n/a	n/a	¥4.2bn	—
FYE Mar 1999Consolidated	¥128bn	+2.4%	n/a	n/a	n/a	¥6.4bn	—
FYE Mar 2000Consolidated	¥114bn	−11.3%	n/a	n/a	n/a	-¥12bn	—
FYE Mar 2001Consolidated	¥104bn	−8.8%	n/a	n/a	n/a	-¥1.2bn	—
FYE Mar 2002Consolidated	¥105bn	+1.6%	n/a	n/a	n/a	n/a	—
FYE Mar 2003Consolidated	¥108bn	+2.9%	n/a	n/a	n/a	¥0.7bn	—
FYE Mar 2004Consolidated	¥134bn	+24.3%	n/a	n/a	n/a	¥3.1bn	—
FYE Mar 2005Consolidated	¥134bn	−0.7%	¥3.6bn	n/a	2.7%	¥3.5bn	—
FYE Mar 2006Consolidated	¥142bn	+6.5%	¥3.0bn	−16.8%	2.1%	¥0.8bn	Urano Fumio
FYE Mar 2007Consolidated	¥157bn	+10.6%	¥5.7bn	+89.4%	3.6%	¥3.6bn	Urano Fumio

How it compares

Hoya¥948bnFY2025Operating margin 34.6%Nikon¥677bnFY2025Operating margin −16.6%

PENTAX CorporationDelisted 2008

Tamron¥85bnFY2025Operating margin 19.6%

Income statement Revenue, costs, each level of profit and the margins they leave

Where the revenue goes

¥ bn

Cost of sales SG&A Operating profit

Margins

Gross margin Operating margin Ordinary margin Net margin

Revenue net sales, operating revenue

FYE Mar 2007 ¥157bn

CAGR · 10 yrs +2.6%

Fiscal year	Revenue ¥ bn	YoY	Basis
FYE Mar 1998	125	n/a	Cons. · Japanese GAAP
FYE Mar 1999	128	+2.4%	Cons. · Japanese GAAP
FYE Mar 2000	114	−11.3%	Cons. · Japanese GAAP
FYE Mar 2001	104	−8.8%	Cons. · Japanese GAAP
FYE Mar 2002	105	+1.6%	Cons. · Japanese GAAP
FYE Mar 2003	108	+2.9%	Cons. · Japanese GAAP
FYE Mar 2004	134	+24.3%	Cons. · Japanese GAAP
FYE Mar 2005	134	−0.7%	Cons. · Japanese GAAP
FYE Mar 2006	142	+6.5%	Cons. · Japanese GAAP
FYE Mar 2007	157	+10.6%	Cons. · Japanese GAAP

Definition: Everything the company took in from its own business
Formula: Revenue line of the income statement
Source: Securities report (XBRL)

Cost of sales

FYE Mar 2007 ¥104bn

CAGR · 3 yrs +10.3%

Fiscal year	Cost of sales ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 1999	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2000	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2001	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	85.4	n/a	Cons. · Japanese GAAP
FYE Mar 2006	92.6	+8.5%	Cons. · Japanese GAAP
FYE Mar 2007	104	+12.2%	Cons. · Japanese GAAP

Definition: The cost of what was sold
Formula: Cost of sales line of the income statement
Source: Securities report (XBRL)

Gross profit

FYE Mar 2007 ¥53bn

CAGR · 3 yrs +5.3%

Fiscal year	Gross profit ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 1999	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2000	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2001	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	48.2	n/a	Cons. · Japanese GAAP
FYE Mar 2006	49.6	+3.0%	Cons. · Japanese GAAP
FYE Mar 2007	53.4	+7.7%	Cons. · Japanese GAAP

Definition: What the product or service itself earns
Formula: Revenue − cost of sales
Source: Securities report (XBRL)

SG&A selling, general and administrative expenses

FYE Mar 2007 ¥48bn

CAGR · 3 yrs +3.5%

Fiscal year	SG&A ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 1999	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2000	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2001	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	44.6	n/a	Cons. · Japanese GAAP
FYE Mar 2006	46.6	+4.6%	Cons. · Japanese GAAP
FYE Mar 2007	47.8	+2.4%	Cons. · Japanese GAAP

Definition: The cost of selling and of running the company
Formula: SG&A line of the income statement
Source: Securities report (XBRL)

Operating profit

FYE Mar 2007 ¥5.7bn

CAGR · 3 yrs +25.6%

Fiscal year	Operating profit ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 1999	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2000	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2001	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	3.6	n/a	Cons. · Japanese GAAP
FYE Mar 2006	3.0	−16.8%	Cons. · Japanese GAAP
FYE Mar 2007	5.7	+89.4%	Cons. · Japanese GAAP

Definition: What the core business earns
Formula: Gross profit − SG&A
Source: Securities report (XBRL)

Ordinary profit keijo rieki

FYE Mar 2007 ¥5.1bn

CAGR · 6 yrs +49.3%

Fiscal year	Ordinary profit ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 1999	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2000	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2001	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2002	0.7	n/a	Cons. · Japanese GAAP
FYE Mar 2003	3.6	+433.6%	Cons. · Japanese GAAP
FYE Mar 2004	5.4	+47.7%	Cons. · Japanese GAAP
FYE Mar 2005	3.4	−36.8%	Cons. · Japanese GAAP
FYE Mar 2006	3.3	−4.0%	Cons. · Japanese GAAP
FYE Mar 2007	5.1	+55.4%	Cons. · Japanese GAAP

Definition: A level of profit that exists only under Japanese GAAP
Formula: Operating profit + non-operating income − non-operating expenses
Source: Securities report (XBRL)

Net profit profit attributable to owners of the parent

FYE Mar 2007 ¥3.6bn

CAGR · 9 yrs −2.0%

Fiscal year	Net profit ¥ bn	YoY	Basis
FYE Mar 1998	4.2	n/a	Cons. · Japanese GAAP
FYE Mar 1999	6.4	+53.0%	Cons. · Japanese GAAP
FYE Mar 2000	-12.1	−289.4%	Cons. · Japanese GAAP
FYE Mar 2001	-1.2	n/a	Cons. · Japanese GAAP
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	0.7	n/a	Cons. · Japanese GAAP
FYE Mar 2004	3.1	+349.6%	Cons. · Japanese GAAP
FYE Mar 2005	3.5	+14.1%	Cons. · Japanese GAAP
FYE Mar 2006	0.8	−77.2%	Cons. · Japanese GAAP
FYE Mar 2007	3.6	+343.5%	Cons. · Japanese GAAP

Definition: What is left after tax
Formula: Pre-tax profit − income taxes
Source: Securities report (XBRL)

Gross margin

FYE Mar 2007 34.0%

Average · 3 yrs 35.0%

Fiscal year	Gross margin %	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 1999	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2000	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2001	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	36.1	n/a	Cons. · Japanese GAAP
FYE Mar 2006	34.9	−1.2pp	Cons. · Japanese GAAP
FYE Mar 2007	34.0	−0.9pp	Cons. · Japanese GAAP

Definition: The share of revenue left after the cost of sales
Formula: Gross profit ÷ revenue
Source: Securities report (XBRL)

Operating margin

FYE Mar 2007 3.6%

Average · 3 yrs 2.8%

Fiscal year	Operating margin %	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 1999	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2000	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2001	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	2.7	n/a	Cons. · Japanese GAAP
FYE Mar 2006	2.1	−0.6pp	Cons. · Japanese GAAP
FYE Mar 2007	3.6	+1.5pp	Cons. · Japanese GAAP

Definition: The share of revenue the core business keeps
Formula: Operating profit ÷ revenue
Source: Securities report (XBRL)

Ordinary margin

FYE Mar 2007 3.2%

Average · 6 yrs 2.7%

Fiscal year	Ordinary margin %	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 1999	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2000	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2001	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2002	0.6	n/a	Cons. · Japanese GAAP
FYE Mar 2003	3.4	+2.7pp	Cons. · Japanese GAAP
FYE Mar 2004	4.0	+0.6pp	Cons. · Japanese GAAP
FYE Mar 2005	2.5	−1.5pp	Cons. · Japanese GAAP
FYE Mar 2006	2.3	−0.3pp	Cons. · Japanese GAAP
FYE Mar 2007	3.2	+0.9pp	Cons. · Japanese GAAP

Definition: The share of revenue left at the ordinary-profit line
Formula: Ordinary profit ÷ revenue
Source: Securities report (XBRL)

Net margin

FYE Mar 2007 2.3%

Average · 9 yrs 0.5%

Fiscal year	Net margin %	YoY	Basis
FYE Mar 1998	3.4	n/a	Cons. · Japanese GAAP
FYE Mar 1999	5.0	+1.7pp	Cons. · Japanese GAAP
FYE Mar 2000	-10.7	−15.7pp	Cons. · Japanese GAAP
FYE Mar 2001	-1.2	+9.5pp	Cons. · Japanese GAAP
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	0.6	n/a	Cons. · Japanese GAAP
FYE Mar 2004	2.3	+1.7pp	Cons. · Japanese GAAP
FYE Mar 2005	2.6	+0.3pp	Cons. · Japanese GAAP
FYE Mar 2006	0.6	−2.1pp	Cons. · Japanese GAAP
FYE Mar 2007	2.3	+1.7pp	Cons. · Japanese GAAP

Definition: The share of revenue left after everything
Formula: Net profit ÷ revenue
Source: Securities report (XBRL)

Cost-of-sales ratio

FYE Mar 2007 66.0%

Average · 3 yrs 65.0%

Fiscal year	Cost-of-sales ratio %	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 1999	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2000	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2001	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	63.9	n/a	Cons. · Japanese GAAP
FYE Mar 2006	65.1	+1.2pp	Cons. · Japanese GAAP
FYE Mar 2007	66.0	+0.9pp	Cons. · Japanese GAAP

Definition: The share of revenue taken by the cost of sales
Formula: Cost of sales ÷ revenue
Source: Securities report (XBRL)

SG&A ratio

FYE Mar 2007 30.4%

Average · 3 yrs 32.2%

Fiscal year	SG&A ratio %	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 1999	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2000	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2001	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	33.4	n/a	Cons. · Japanese GAAP
FYE Mar 2006	32.8	−0.6pp	Cons. · Japanese GAAP
FYE Mar 2007	30.4	−2.4pp	Cons. · Japanese GAAP

Definition: The share of revenue taken by selling and administrative costs
Formula: SG&A ÷ revenue
Source: Securities report (XBRL)

Balance sheet Assets, debt and equity, and what they say about financial strength

What the balance sheet is made of

¥ bn

Equity Liabilities and non-controlling interests

Financial strength

Equity ratio Debt-to-equity

Total assets

FYE Mar 2007 ¥147bn

CAGR · 6 yrs +5.4%

Fiscal year	Total assets ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	113	n/a	Cons. · Japanese GAAP
FYE Mar 2003	115	+1.9%	Cons. · Japanese GAAP
FYE Mar 2004	125	+7.9%	Cons. · Japanese GAAP
FYE Mar 2005	121	−2.8%	Cons. · Japanese GAAP
FYE Mar 2006	127	+4.9%	Cons. · Japanese GAAP
FYE Mar 2007	147	+15.9%	Cons. · Japanese GAAP

Definition: Everything the company holds
Formula: Total assets line of the balance sheet
Source: Securities report (XBRL)

Equity net assets, shareholders' equity

FYE Mar 2007 ¥42bn

CAGR · 6 yrs +8.3%

Fiscal year	Equity ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	28.3	n/a	Cons. · Japanese GAAP
FYE Mar 2003	28.7	+1.5%	Cons. · Japanese GAAP
FYE Mar 2004	31.4	+9.2%	Cons. · Japanese GAAP
FYE Mar 2005	34.4	+9.7%	Cons. · Japanese GAAP
FYE Mar 2006	39.0	+13.3%	Cons. · Japanese GAAP
FYE Mar 2007	42.1	+7.9%	Cons. · Japanese GAAP

Definition: The part of the funding that never has to be repaid
Formula: Net assets line of the balance sheet
Source: Securities report (XBRL)

Interest-bearing debt

FYE Mar 2007 ¥45bn

CAGR · 3 yrs +11.7%

Fiscal year	Interest-bearing debt ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	36.0	n/a	Cons. · Japanese GAAP
FYE Mar 2006	39.5	+9.9%	Cons. · Japanese GAAP
FYE Mar 2007	44.8	+13.5%	Cons. · Japanese GAAP

Definition: Borrowings the company pays interest on
Formula: Loans + bonds + lease obligations
Source: Securities report (XBRL)

Short-term borrowings

FYE Mar 2007 ¥19bn

CAGR · 3 yrs +6.6%

Fiscal year	Short-term borrowings ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	16.8	n/a	Cons. · Japanese GAAP
FYE Mar 2006	17.6	+5.0%	Cons. · Japanese GAAP
FYE Mar 2007	19.0	+8.1%	Cons. · Japanese GAAP

Definition: Borrowings repayable within a year
Formula: Short-term borrowings line of the balance sheet
Source: Securities report (XBRL)

Long-term borrowings

FYE Mar 2007 ¥22bn

CAGR · 3 yrs +33.3%

Fiscal year	Long-term borrowings ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	12.2	n/a	Cons. · Japanese GAAP
FYE Mar 2006	17.7	+44.8%	Cons. · Japanese GAAP
FYE Mar 2007	21.7	+22.7%	Cons. · Japanese GAAP

Definition: Borrowings repayable in more than a year
Formula: Long-term borrowings line of the balance sheet
Source: Securities report (XBRL)

Bonds

FYE Mar 2007 ¥4.1bn

CAGR · 3 yrs −23.1%

Fiscal year	Bonds ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	7.0	n/a	Cons. · Japanese GAAP
FYE Mar 2006	4.3	−39.3%	Cons. · Japanese GAAP
FYE Mar 2007	4.1	−2.7%	Cons. · Japanese GAAP

Definition: Bonds outstanding
Formula: Bonds line of the balance sheet
Source: Securities report (XBRL)

Intangible assets

FYE Mar 2007 ¥9.3bn

CAGR · 3 yrs +25.9%

Fiscal year	Intangible assets ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	5.8	n/a	Cons. · Japanese GAAP
FYE Mar 2006	6.6	+12.5%	Cons. · Japanese GAAP
FYE Mar 2007	9.3	+40.9%	Cons. · Japanese GAAP

Definition: Assets with no physical form
Formula: Intangible assets line of the balance sheet
Source: Securities report (XBRL)

Goodwill

FYE Mar 2007 ¥6.8bn

CAGR · 3 yrs +171.5%

Fiscal year	Goodwill ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	0.9	n/a	Cons. · Japanese GAAP
FYE Mar 2006	0.0	−100.0%	Cons. · Japanese GAAP
FYE Mar 2007	6.8	n/a	Cons. · Japanese GAAP

Definition: What an acquisition cost above the net assets it brought
Formula: Goodwill line of the balance sheet
Source: Securities report (XBRL)

Equity ratio

FYE Mar 2007 28.6%

Average · 6 yrs 27.1%

Fiscal year	Equity ratio %	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	25.0	n/a	Cons. · Japanese GAAP
FYE Mar 2003	24.9	−0.1pp	Cons. · Japanese GAAP
FYE Mar 2004	25.2	+0.3pp	Cons. · Japanese GAAP
FYE Mar 2005	28.4	+3.2pp	Cons. · Japanese GAAP
FYE Mar 2006	30.7	+2.3pp	Cons. · Japanese GAAP
FYE Mar 2007	28.6	−2.1pp	Cons. · Japanese GAAP

Definition: How much of the balance sheet is funded without debt
Formula: Equity ÷ total assets
Source: Securities report (XBRL)

Debt-to-equity ratio D/E ratio

FYE Mar 2007 106.5%

Average · 3 yrs 104.1%

Fiscal year	Debt-to-equity ratio %	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	104.5	n/a	Cons. · Japanese GAAP
FYE Mar 2006	101.3	−3.1pp	Cons. · Japanese GAAP
FYE Mar 2007	106.5	+5.2pp	Cons. · Japanese GAAP

Definition: Borrowings measured against the company's own capital
Formula: Interest-bearing debt ÷ equity
Source: Securities report (XBRL)

ROE return on equity

FYE Mar 2007 8.5%

Average · 5 yrs 6.6%

Fiscal year	ROE %	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 1999	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2000	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2001	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	2.4	n/a	Cons. · Japanese GAAP
FYE Mar 2004	9.8	+7.5pp	Cons. · Japanese GAAP
FYE Mar 2005	10.2	+0.4pp	Cons. · Japanese GAAP
FYE Mar 2006	2.1	−8.2pp	Cons. · Japanese GAAP
FYE Mar 2007	8.5	+6.4pp	Cons. · Japanese GAAP

Definition: What the shareholders' capital earns
Formula: Net profit ÷ equity
Source: Securities report (XBRL)

ROA return on assets

FYE Mar 2007 2.4%

Average · 5 yrs 1.8%

Fiscal year	ROA %	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 1999	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2000	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2001	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	0.6	n/a	Cons. · Japanese GAAP
FYE Mar 2004	2.5	+1.9pp	Cons. · Japanese GAAP
FYE Mar 2005	2.9	+0.4pp	Cons. · Japanese GAAP
FYE Mar 2006	0.6	−2.3pp	Cons. · Japanese GAAP
FYE Mar 2007	2.4	+1.8pp	Cons. · Japanese GAAP

Definition: What the whole balance sheet earns
Formula: Net profit ÷ total assets
Source: Securities report (XBRL)

Asset turnover

FYE Mar 2007 1.07×

CAGR · 6 yrs +2.8%

Fiscal year	Asset turnover ×	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 1999	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2000	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2001	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2002	0.93	n/a	Cons. · Japanese GAAP
FYE Mar 2003	0.94	+0.9%	Cons. · Japanese GAAP
FYE Mar 2004	1.08	+15.2%	Cons. · Japanese GAAP
FYE Mar 2005	1.10	+2.2%	Cons. · Japanese GAAP
FYE Mar 2006	1.12	+1.5%	Cons. · Japanese GAAP
FYE Mar 2007	1.07	−4.6%	Cons. · Japanese GAAP

Definition: How much revenue each yen of assets produces
Formula: Revenue ÷ total assets
Source: Securities report (XBRL)

Cash flow statement Cash from operations, investment and financing, and what is left on hand

The three cash flows

¥ bn

Operating CF Investing CF Financing CF

Cash against debt

¥ bn

Cash and equivalents Interest-bearing debt Net cash

Operating cash flow

FYE Mar 2007 ¥13bn

CAGR · 6 yrs +36.0%

Fiscal year	Operating cash flow ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	2.9	n/a	Cons. · Japanese GAAP
FYE Mar 2003	7.1	+146.4%	Cons. · Japanese GAAP
FYE Mar 2004	11.0	+55.0%	Cons. · Japanese GAAP
FYE Mar 2005	7.2	−34.7%	Cons. · Japanese GAAP
FYE Mar 2006	-0.9	−112.6%	Cons. · Japanese GAAP
FYE Mar 2007	13.5	n/a	Cons. · Japanese GAAP

Definition: Cash the business itself generated
Formula: Cash flow from operating activities
Source: Securities report (XBRL)

Investing cash flow

FYE Mar 2007 -¥7.1bn

Average · 6 yrs -¥6.2bn

Fiscal year	Investing cash flow ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	-3.3	n/a	Cons. · Japanese GAAP
FYE Mar 2003	-3.7	n/a	Cons. · Japanese GAAP
FYE Mar 2004	-2.8	n/a	Cons. · Japanese GAAP
FYE Mar 2005	-14.9	n/a	Cons. · Japanese GAAP
FYE Mar 2006	-5.4	n/a	Cons. · Japanese GAAP
FYE Mar 2007	-7.1	n/a	Cons. · Japanese GAAP

Definition: Cash spent on, or released by, investment
Formula: Cash flow from investing activities
Source: Securities report (XBRL)

Financing cash flow

FYE Mar 2007 ¥4.5bn

Average · 6 yrs ¥0.4bn

Fiscal year	Financing cash flow ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	-0.5	n/a	Cons. · Japanese GAAP
FYE Mar 2003	-4.3	n/a	Cons. · Japanese GAAP
FYE Mar 2004	-2.6	n/a	Cons. · Japanese GAAP
FYE Mar 2005	0.1	n/a	Cons. · Japanese GAAP
FYE Mar 2006	5.3	+6779.2%	Cons. · Japanese GAAP
FYE Mar 2007	4.5	−15.6%	Cons. · Japanese GAAP

Definition: Cash raised from, or returned to, lenders and shareholders
Formula: Cash flow from financing activities
Source: Securities report (XBRL)

Cash and equivalents

FYE Mar 2007 ¥26bn

CAGR · 6 yrs +6.9%

Fiscal year	Cash and equivalents ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	18.5	n/a	Cons. · Japanese GAAP
FYE Mar 2003	17.5	−5.0%	Cons. · Japanese GAAP
FYE Mar 2004	22.9	+30.2%	Cons. · Japanese GAAP
FYE Mar 2005	15.4	−32.6%	Cons. · Japanese GAAP
FYE Mar 2006	14.7	−4.3%	Cons. · Japanese GAAP
FYE Mar 2007	25.8	+75.3%	Cons. · Japanese GAAP

Definition: Cash on hand at the year end
Formula: Closing balance in the cash flow statement
Source: Securities report (XBRL)

Free cash flow

FYE Mar 2007 ¥6.4bn

Average · 6 yrs ¥0.6bn

Fiscal year	FCF ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	-0.4	n/a	Cons. · Japanese GAAP
FYE Mar 2003	3.4	n/a	Cons. · Japanese GAAP
FYE Mar 2004	8.3	+142.4%	Cons. · Japanese GAAP
FYE Mar 2005	-7.7	−193.4%	Cons. · Japanese GAAP
FYE Mar 2006	-6.3	n/a	Cons. · Japanese GAAP
FYE Mar 2007	6.4	n/a	Cons. · Japanese GAAP

Definition: What is left once the business has paid for its own investment
Formula: Operating cash flow + investing cash flow
Source: Securities report (XBRL)

Operating cash flow margin

FYE Mar 2007 8.6%

Average · 6 yrs 5.1%

Fiscal year	OCF margin %	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	2.8	n/a	Cons. · Japanese GAAP
FYE Mar 2003	6.6	+3.8pp	Cons. · Japanese GAAP
FYE Mar 2004	8.2	+1.6pp	Cons. · Japanese GAAP
FYE Mar 2005	5.4	−2.8pp	Cons. · Japanese GAAP
FYE Mar 2006	-0.6	−6.0pp	Cons. · Japanese GAAP
FYE Mar 2007	8.6	+9.2pp	Cons. · Japanese GAAP

Definition: How much of the revenue turned into cash
Formula: Operating cash flow ÷ revenue
Source: Securities report (XBRL)

Net cash

FYE Mar 2007 -¥19bn

Average · 3 yrs -¥21bn

Fiscal year	Net cash ¥ bn	YoY	Basis
FYE Mar 1998	n/a	n/a	n/a
FYE Mar 1999	n/a	n/a	n/a
FYE Mar 2000	n/a	n/a	n/a
FYE Mar 2001	n/a	n/a	n/a
FYE Mar 2002	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2003	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2004	n/a	n/a	Cons. · Japanese GAAP
FYE Mar 2005	-20.6	n/a	Cons. · Japanese GAAP
FYE Mar 2006	-24.8	n/a	Cons. · Japanese GAAP
FYE Mar 2007	-19.0	n/a	Cons. · Japanese GAAP

Definition: Cash on hand once the borrowings are paid off
Formula: Cash and equivalents − interest-bearing debt
Source: Securities report (XBRL)

Workforce and productivity Headcount, pay and what each employee accounts for

Group employees

FYE Mar 2007 5,723people

Change · 6 yrs +317 people

Fiscal year	Group employees people	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons.
FYE Mar 1999	n/a	n/a	Cons.
FYE Mar 2000	n/a	n/a	Cons.
FYE Mar 2001	n/a	n/a	Cons.
FYE Mar 2002	5,406	n/a	Cons.
FYE Mar 2003	5,435	+0.5%	Cons.
FYE Mar 2004	5,130	−5.6%	Cons.
FYE Mar 2005	5,492	+7.1%	Cons.
FYE Mar 2006	5,197	−5.4%	Cons.
FYE Mar 2007	5,723	+10.1%	Cons.

Definition: Everyone employed across the group
Formula: Consolidated headcount, from the employee section of the filing
Source: Securities report (XBRL)

Revenue per employee

FYE Mar 2007 ¥27.5m

Change · 6 yrs +¥8.0m

Fiscal year	Revenue per employee ¥ m	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons.
FYE Mar 1999	n/a	n/a	Cons.
FYE Mar 2000	n/a	n/a	Cons.
FYE Mar 2001	n/a	n/a	Cons.
FYE Mar 2002	19.5	n/a	Cons.
FYE Mar 2003	19.9	+2.3%	Cons.
FYE Mar 2004	26.2	+31.7%	Cons.
FYE Mar 2005	24.3	−7.2%	Cons.
FYE Mar 2006	27.4	+12.5%	Cons.
FYE Mar 2007	27.5	+0.5%	Cons.

Definition: What each employee accounts for in revenue
Formula: Revenue ÷ group employees
Source: Securities report (XBRL)

Operating profit per employee

FYE Mar 2007 ¥1.0m

Change · 3 yrs +¥0.3m

Fiscal year	OP per employee ¥ m	YoY	Basis
FYE Mar 1998	n/a	n/a	Cons.
FYE Mar 1999	n/a	n/a	Cons.
FYE Mar 2000	n/a	n/a	Cons.
FYE Mar 2001	n/a	n/a	Cons.
FYE Mar 2002	n/a	n/a	Cons.
FYE Mar 2003	n/a	n/a	Cons.
FYE Mar 2004	n/a	n/a	Cons.
FYE Mar 2005	0.7	n/a	Cons.
FYE Mar 2006	0.6	−12.0%	Cons.
FYE Mar 2007	1.0	+72.0%	Cons.

Definition: What each employee accounts for in operating profit
Formula: Operating profit ÷ group employees
Source: Securities report (XBRL)

Disclaimer

Figures are reproduced as filed and are not restated: a change of accounting standard or of consolidation basis moves the series without anything happening to the business. Where that happened, the table says so in place of the year-on-year figure.
Ratios and per-employee figures are computed from the filed lines rather than taken from the filing, and use year-end balances rather than averages.

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