JAFCO : Partial Revision to the “Financial Results for the Three Months Ended June 30, 2018”（PDF：130KB）

JAFCO Co., Ltd. (Ticker: 8595)

1-23-1 Toranomon, Minato-ku, Tokyo 105-6324 Japanhttp://www. jafco.co.jp/english/Contact: Investor Relations

Tel: [phone] 9, 2018

Partial Revision to the

"Financial Results for the Three Months Ended June 30, 2018"

We hereby report that the "Financial Results for the Three Months Ended June 30, 2018" released on July 27, 2018 have been partially revised as shown below.

Revised Section

Page 6

1. Qualitative Analysis and Financial Statements

(2) Qualitative Analysis of Consolidated Financial Condition

(Outline of Assets, Liabilities, and Net Assets)

(Millions of yen)

As of March 31, 2018		As of June 30, 2018
Before revision	After revision	Before revision	After revision
Current assets	121,983	121,839	110,029	109,992
Non-current assets	69,566	69,710	73,314	73,351
Current liabilities	13,202	11,625	2,570	1,173
Non-current liabilities	18,048	19,625	19,232	20,629

[Revision] Revisions are underlined and new figures are shown in bold.

Page 7-8

2. Consolidated Financial Statements

(1) Consolidated Balance Sheets

(Millions of yen)
As of March 31, 2018		As of June 30, 2018
Before revision	After revision	Before revision	After revision
Assets
Current assets
Cash and deposits	67,586	67,586	53,807	53,807
Operational investment securities	61,287	61,287	61,743	61,743
Investment loss reserves	(10,351)	(10,351)	(9,986)	(9,986)
Securities	2,500	2,500	2,500	2,500
Deferred tax assets	144	－	36	－
Other	816	816	1,927	1,927
Total current assets	121,983	121,839	110,029	109,992
Non-current assets
Property, plant and equipment	296	296	241	241
Intangible assets	74	74	46	46
Investments and other assets
Investment securities	68,281	68,281	72,560	72,560
Investments in capital	32	32	16	16
Long-term loans receivable	139	139	7	7
Deferred tax assets	101	245	26	63
Other	640	640	415	415
Total investments and other assets	69,195	69,339	73,026	73,063
Total non-current assets	69,566	69,710	73,314	73,351
Total assets	191,550	191,550	183,344	183,344

(Millions of yen)
As of March 31, 2018		As of June 30, 2018
Before revision	After revision	Before revision	After revision
Liabilities
Current liabilities
Current portion of long-term loans payable	795	795	787	787
Income taxes payable	9,350	9,350	101	101
Deferred tax liabilities	1,576	－	1,396	－
Provision for bonuses	309	309	166	166
Allowance for extraordinary compensation for directors	127	127	－	－
Other	1,044	1,044	118	118
Total current liabilities	13,202	11,625	2,570	1,173
Non-current liabilities
Long-term loans payable	182	182	135	135
Net defined benefit liability	616	616	633	633
Deferred tax liabilities	17,232	18,809	18,446	19,843
Other	17	17	17	17
Total non-current liabilities	18,048	19,625	19,232	20,629
Total liabilities	31,251	31,251	21,802	21,802
Net assets
Shareholders' equity
Capital stock	33,251	33,251	33,251	33,251
Capital surplus	32,806	32,806	32,806	32,806
Retained earnings	54,005	54,005	52,091	52,091
Treasury shares	(7,585)	(7,585)	(7,586)	(7,586)
Total shareholders' equity	112,477	112,477	110,562	110,562
Accumulated other comprehensive income
Valuation difference on available-for-sale securities	47,961	47,961	50,311	50,311
Foreign currency translation adjustment	(132)	(132)	676	676
Remeasurements of defined benefit plans	(6)	(6)	(9)	(9)
Total accumulated other comprehensive income	47,821	47,821	50,978	50,978
Total net assets	160,299	160,299	161,541	161,541
Total liabilities and net assets	191,550	191,550	183,344	183,344

Page 12

(4) Notes for Consolidated Financial Statements

The following information has been added between (Change in the scope of consolidation) and (Related to quarterly consolidated statements of cash flows).

(Additional information)

(Adoption of "Partial Amendments to Accounting Standard for Tax Effect Accounting")

JAFCO adopted "Partial Amendments to Accounting Standard for Tax Effect Accounting" (Corporate Accounting Standard No. 28, February 16, 2018), from the first three months ended June 30, 2018. Accordingly, deferred tax assets are now shown under investments and other assets, and deferred tax liabilities are shown under non-current liabilities.