Acom : Annual(341KB)

The Fiscal Year Ended March, 2024

ACOM CO., LTD.

May 2024

Code No. 8572

	＜ Contents	＞
						Pages
Notes to DATA BOOK				1
Trend in Actual Results and Estimates (Consolidated)					2
1.	ACOM Group
2.	Balance Sheet				3
3.	Income Statement				4
4.	Segment Information				5
5.	Receivables Outstanding by Segment				6
6.	Number of Customer Accounts by Segment				6
7.	Other Indices				6
Trend in Actual Results and Estimates (Non-consolidated)					7
8.	Balance Sheet
9.	Income Statement				8
10.	Operating Revenue by Segment				9
10-2.	Composition Ratio of Operating Revenue by Segment				9
11.	Operating Expenses				10
11-2.	Ratio of Operating Expenses to Operating Revenue				10
12.	Receivables Outstanding by Segment				11
13.	Number of Customer Accounts				11
14.	Number of Applicants, New Loan Customers and Lending Ratio				12
15.	Number of Loan Business Outlets				12
16.	Automatic Contract Machines				12
17.	ATMs				12
18.	Employees				12
19.	Average Loan Yield				13
20.	Accounts Receivable-operating Loans by Interest Rate [Unsecured Loans for Consumers]				13
20-2.	Number of Accounts by Interest Rate [Unsecured Loans for Consumers]				13
21.	Accounts Receivable-operating Loans by Classified Receivables Outstanding [Unsecured Loans for Consumers]			14
21-2.	Number of Accounts by Classified Receivables Outstanding [Unsecured Loans for Consumers]			14
22.	Composition Ratio of Customer Accounts by Annual Income [Unsecured Loans for Consumers]			15
23.	Composition Ratio of Customer Accounts by Age [Unsecured Loans for Consumers]			15
24.	Composition Ratio of Customer Accounts by Gender [Unsecured Loans for Consumers]			15
25.	Bad Debt Expenses			16
25-2.	Bad Debt Expenses of Unsecured Loans by Reasons				16
26.	Non-performing Loans				17
26-2.	Loans in Arrears for Less Than 3 Months [excluding balance held by headquarters' collection department]		17
27.	Allowance for Doubtful Accounts			17
28.	Provision for Loss on Interest Repayment			17
29.	Funds Procurement			18
30.	Credit Card Business			19
31.	Guarantee Business				19
32.	Financial Ratios				20
33.	Per Share Data			21
34.	Shares Issued			21
Trend in Actual Results and Estimates (Overseas Consolidated Subsidiaries)				22
35.	EASY BUY Public Company Limited
36.	ACOM CONSUMER FINANCE CORPORATION			22
	(Reference) Category criteria concerning situations of non-performing loans			23

Notes to DATA BOOK

Notes: 1. Forward Looking Statements

• 2.
• 3.
• 4.
• 5.

• 6.
• 7.
• 8.

The figures contained in this DATA BOOK with respect to ACOM's plans and strategies and other statements that are not historical facts are forward-looking statements about the future performance of ACOM which are based on management's assumptions and belief in light of the information currently available to it and involve risks and uncertainties and actual results may differ from those in the forward-looking statements as results of various factors. Potential risks and uncertainties include, without limitation, general economic conditions in ACOM's market and changes in the size of the overall market for consumer loans, the rate of default by customers, the fluctuations in number of cases of claims from and the amount paid to customers who claim us to reimburse the portion of interest in excess of the interest ceiling as specified in the Interest-rate Restriction Law, the level of interest rates paid on the ACOM's debt and legal limits on interest rates charged by ACOM.

All amounts less than one million have been truncated. Percentage figures have been as a result of rounding.

The amounts of adjusted per share data have been as a result of rounding.

The total amounts shown in the tables may not necessarily aggregate up with the sums of the individual amounts.

• "-"is shown in results and "yoy" when these amounts, including those less than one million, are zero.
• "0" is shown in results and "yoy" when these amounts exceed zero, but are less than one million.
• "-"is shown in "yoy%" when percentage changes exceed 1,000%.
• "-"is shown in "yoy%," "yoy," and the results when the figures were not disclosed in the past and/or are not currently disclosed.
• "-"is shown in "yoy%," and "yoy" when the figures were not disclosed in the past, thus, cannot be compared.
• Only "yoy" is shown when the results in two terms changed from positive to negative, or from negative to positive.
• Only "yoy" is shown when both results in two terms are negative.
• Only "yoy" is shown when the results in last term exceeded zero, and the results in current term are zero.

"(E)" indicates estimates.

"yoy p.p." indicates year on year percentage point.

"C.R." indicates composition ratio.

- 1 -

Trend in Actual Results and Estimates (Consolidated)

1. ACOM Group

Name of company

Incorporated

Capital Stock

Equity owned

by ACOM

Number of employees

Summary of Business

ACOM CO., LTD.	1978/10	63,832 million yen	―	2,042	Loan Business, Credit Card Business and Guarantee Business
[Consolidated Subsidiaries] Domestic: 3 Overseas: 3
	MU Credit Guarantee Co., LTD.	2013/9	300 million yen	100.00 %	86	Guarantee Business
Domestic	IR Loan Servicing, Inc.	2000/6	520 million yen	100.00 %	126	Servicing Business (Loan Servicing Business)
	GeNiE Inc.	2022/4	250 million yen	100.00 %	10	Embedded Finance
	EASY BUY Public Company Limited	1996/9	6,000 million THB	71.00 %	2,705	Unsecured Loan Business and Installment Loan Business in Kingdom of Thailand
Overseas	ACOM CONSUMER FINANCE CORPORATION	2017/7	1,500 million PHP	80.00 %	413	Unsecured Loan Business in Republic of the Philippines
	ACOM (M) SDN. BHD.	2021/7	32 million RM	100.00 %	22	Money lending service and other related business in Malaysia
[Equity-method Affiliate]

MU Communications Co., Ltd.

2007/4

1,020 million yen

23.15 %

―

Contract of Contact Center and Temporary Staffing Business, etc.

- 2 -

Trend in Actual Results and Estimates (Consolidated)

2. Balance Sheet (Consolidated)

( Millions of yen )

																	2023/3															2024/3
						2022/3		2022/6	2022/9	2022/12	2023/3		2023/6		2023/9					2023/12		2024/3
						yoy ％	yoy ％	ytd ％	ytd ％				ytd ％	yoy ％
	Current Assets			1,153,999	0.1		1,168,193		1,209,687		1,199,345		1,205,491	4.5		1,230,943	2.1		1,275,223	5.8				1,305,877	8.3		1,330,190	10.3
		Cash and Deposits			74,242	-10.9			65,102			88,472			71,368			57,666	-22.3			54,356	-5.7			66,815	15.9				77,610	34.6			73,486	27.4
		Accounts Receivable-operating Loans			975,282	-0.2			995,559			1,009,044			1,013,170			1,029,728	5.6			1,054,407	2.4			1,080,770	5.0				1,097,103	6.5			1,121,554	8.9
		Accounts Receivable-installment			88,640	11.6			91,819			95,456			99,993			104,295	17.7			108,894	4.4			113,387	8.7				118,479	13.6			123,058	18.0
		Purchased Receivables			7,988	-5.8			7,771			7,980			7,641			7,630	-4.5			7,843	2.8			7,785	2.0				8,279	8.5			8,212	7.6
		Allowance for Doubtful Accounts			-77,632	-			-79,056			-78,675			-81,148			-83,418	-			-85,571	-			-87,935	-				-90,959	-			-92,289	-
	Noncurrent Assets			109,296	66.2		105,276		99,716		94,400		91,824	-16.0		88,618	-3.5		84,750	-7.7				84,472	-8.0		87,213	-5.0
		Property, Plant and Equipment			12,590	-10.1			12,448			10,695			7,606			7,556	-40.0			7,336	-2.9			7,217	-4.5				8,305	9.9			8,384	10.9
		Intangible Assets			7,152	5.1			7,440			7,468			7,623			7,606	6.4			7,529	-1.0			7,763	2.1				7,977	4.9			8,985	18.1
			Goodwill				1,252	-29.3				1,122				993				863				734	-41.4				604	-17.6				474	-35.3				345	-52.9				215	-70.6
			Software				5,856	17.5				6,274				6,431				6,715				6,829	16.6				6,881	0.8				7,245	6.1				7,599	11.3				8,755	28.2
		Investments and Other Assets			89,553	99.2			85,387			81,552			79,170			76,661	-14.4			73,752	-3.8			69,769	-9.0				68,189	-11.1			69,843	-8.9
			Deferred Tax Assets				73,961	149.2				70,026				66,324				63,412				61,637	-16.7				57,954	-6.0				54,696	-11.3				52,773	-14.4				50,507	-18.1
			Allowance for Doubtful Accounts				-737	-				-704				-701				-683				-667	-				-645	-				-620	-				-607	-				-572	-
Total Assets		1,263,296	3.6	1,273,470	1,309,403	1,293,746	1,297,316	2.7	1,319,562	1.7	1,359,973	4.8				1,390,350	7.2	1,417,403	9.3
		Current Liabilities			230,355	31.4			246,119			253,279			235,976			222,491	-3.4			242,790	9.1			275,546	23.8				279,570	25.7			275,732	23.9
			Short-term Loans Payable				15,284	-4.4				28,190				31,743				30,164				18,528	21.2				25,444	37.3				25,338	36.8				21,911	18.3				19,242	3.9
			Commercial Papers				24,999	400.0				39,999				39,997				44,997				34,998	40.0				54,996	57.1				54,997	57.1				49,996	42.9				29,989	-14.3
			Current Portion of Long-term Loans Payable				94,429	36.0				121,425				110,356				90,558				104,381	10.5				94,604	-9.4				107,353	2.8				124,516	19.3				123,808	18.6
			Current Portion of Bonds				58,720	9.2				28,680				43,850				43,810				32,600	-44.5				38,685	18.7				56,455	73.2				52,495	61.0				60,650	86.0
			Provision for Loss on Guarantees				8,873	-0.0				8,400				8,831				8,920				9,612	8.3				10,004	4.1				10,718	11.5				10,987	14.3				11,973	24.6
		Noncurrent Liabilities			468,978	-11.3			444,776			450,421			448,820			454,987	-3.0			447,308	-1.7			434,234	-4.6				453,755	-0.3			467,495	2.7
			Bonds Payable				119,010	-23.6				120,760				109,645				105,527				91,660	-23.0				92,287	0.7				80,989	-11.6				106,043	15.7				104,086	13.6
			Long-term Loans Payable				257,899	-16.7				239,531				263,575				272,589				298,857	15.9				297,626	-0.4				302,701	1.3				302,674	1.3				325,553	8.9
			Provision for Loss on Interest Repayment				86,200	51.9				78,697				71,388				64,670				57,723	-33.0				50,633	-12.3				43,773	-24.2				37,087	-35.8				30,346	-47.4
	Total Liabilities			699,333	-0.7		690,895		703,701		684,797		677,478	-3.1		690,099	1.9		709,780	4.8				733,326	8.2		743,228	9.7
		Shareholders' Equity			526,857	9.6			537,185			553,607			557,090			567,683	7.7			573,626	1.0			587,138	3.4				592,168	4.3			603,543	6.3
			Retained Earnings				393,163	8.3				403,491				419,913				423,397				433,990	10.4				439,933	1.4				453,444	4.5				458,474	5.6				469,849	8.3
		Accumulated Other Comprehensive Income			5,023	-1.6			10,897			14,936			13,963			13,403	166.8			16,161	20.6			20,254	51.1				20,815	55.3			24,468	82.6
		Non-controlling Interests			32,082	9.0			34,491			37,158			37,894			38,750	20.8			39,674	2.4			42,799	10.4				44,039	13.6			46,164	19.1
	Total Net Assets			563,963	9.5		582,574		605,702		608,949		619,837	9.9		629,463	1.6		650,192	4.9				657,023	6.0		674,175	8.8
Total Liabilities and Net Assets		1,263,296	3.6	1,273,470	1,309,403	1,293,746	1,297,316	2.7	1,319,562	1.7	1,359,973	4.8				1,390,350	7.2	1,417,403	9.3

Guaranteed Receivables (Off Balance)

1,173,059

0.3

1,181,488

1,189,568

1,194,575

1,212,883

3.4

1,226,817

1.1

1,242,160

2.4

1,251,845

3.2

1,278,261

5.4

- 3 -

Trend in Actual Results and Estimates (Consolidated)

3. Income Statement (Consolidated)

( Millions of yen )

					2023/3						2024/3
	2022/3	yoy ％	2022/6	2022/9	2022/12	2023/3	yoy ％	2023/6	yoy ％	2023/9	yoy ％	2023/12	yoy ％	2024/3	yoy ％	2025/3(E)	yoy ％
Operating Revenue	262,155	-1.6	66,514	135,068	204,060	273,793	4.4	70,926	6.6	144,299	6.8	218,986	7.3	294,730	7.6	313,500	6.4
Interest on Operating Loans	163,272	-2.7	40,945	83,123	126,062	168,872	3.4	43,619	6.5	88,521	6.5	135,073	7.1	181,925	7.7	-	-
Revenue from Credit Card Business	10,853	8.7	2,905	5,933	9,135	12,377	14.0	3,419	17.7	7,022	18.4	10,807	18.3	14,693	18.7	-	-
Revenue from Credit Guarantee	53,658	-3.6	13,837	27,789	42,183	56,646	5.6	14,904	7.7	29,993	7.9	45,558	8.0	61,223	8.1	-	-
Collection from Purchased Receivable	4,411	1.2	1,036	2,208	3,343	4,633	5.0	1,086	4.8	2,334	5.7	3,461	3.5	4,659	0.6	-	-
Operating Expenses	227,376	35.8	41,120	86,269	133,414	186,506	-18.0	48,998	19.2	100,081	16.0	152,118	14.0	208,383	11.7	226,400	8.6
Financial Expenses	5,165	-12.0	1,025	2,038	3,014	4,012	-22.3	1,036	1.2	2,219	8.9	3,482	15.5	4,927	22.8	5,800	17.7
Provision for Bad Debts	68,437	3.4	16,655	36,935	57,904	80,517	17.7	22,711	36.4	46,510	25.9	71,831	24.1	97,952	21.7	108,900	11.2
Bad Debt Expenses	68,362	-4.7	16,859	37,806	56,133	75,748	10.8	20,694	22.7	42,182	11.6	64,356	14.6	88,326	16.6	-	-
Increase or Decrease in Allowance for Doubtful Accounts	78	-	267	-829	1,723	4,029	-	1,624	-	3,222	-	6,100	-	7,265	-	-	-
Increase or Decrease in Provision for Loss on Guarantees	-3	-	-472	-41	47	739	-	392	-	1,105	-	1,374	-	2,360	-	-	-
Provision for Loss on Interest Repayment	58,923	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Interest Repayment	26,253	-4.1	6,668	13,119	19,006	25,171	-4.1	6,284	-5.8	12,412	-5.4	18,421	-3.1	24,500	-2.7	-	-
Bad Debt Expenses (ACOM's Voluntary Waiver of Repayments)	3,211	-7.4	833	1,692	2,522	3,305	2.9	805	-3.3	1,537	-9.1	2,214	-12.2	2,876	-13.0	-	-
Increase or Decrease in Provision for Loss on Interest Repayment	29,458	-	-7,502	-14,811	-21,529	-28,476	-	-7,090	-	-13,950	-5.8	-20,636	-	-27,376	-	-	-
Other Operating Expenses	94,850	-0.5	23,439	47,295	72,495	101,976	7.5	25,250	7.7	51,351	8.6	76,804	5.9	105,502	3.5	111,700	5.9
Operating Profit	34,779	-64.8	25,394	48,798	70,646	87,287	151.0	21,927	-13.7	44,218	-9.4	66,867	-5.3	86,347	-1.1	87,100	0.9
Non-operating Income	700	-40.5	92	161	248	342	-51.1	156	68.5	175	8.1	234	-5.5	387	13.2	400	3.4
Non-operating Expenses	38	-36.4	99	113	127	144	278.9	1	-98.3	10	-90.7	89	-30.3	19	-86.4	-	-
Ordinary Profit	35,441	-64.6	25,387	48,846	70,766	87,485	146.8	22,082	-13.0	44,382	-9.1	67,013	-5.3	86,715	-0.9	87,500	0.9
Extraordinary Income	25	-62.9	0	1,115	1,117	1,117	-	0	-	1	-99.8	1	-99.9	258	-76.9	-	-
Extraordinary Losses	1,740	121.6	46	157	3,769	3,799	118.3	44	-3.0	129	-17.7	196	-94.8	236	-93.8	200	-15.3
Profit Before Income Taxes	33,726	-66.0	25,340	49,805	68,114	84,803	151.4	22,038	-13.0	44,255	-11.1	66,818	-1.9	86,736	2.3	87,300	0.7
Income Taxes-current	18,233	41.1	3,091	6,236	9,213	12,482	-31.5	3,192	3.3	7,017	12.5	12,171	32.1	18,699	49.8	-	-
Income Taxes-deferred	-44,317	-	4,206	8,082	10,976	12,845	-	3,795	-9.8	7,208	-10.8	9,161	-16.5	10,211	-20.5	-	-
Profit	59,810	-28.5	18,042	35,486	47,925	59,476	-0.6	15,050	-16.6	30,029	-15.4	45,484	-5.1	57,825	-2.8	59,400	2.7
Profit Attributable to Non-controlling Interests	4,132	-13.5	1,448	2,469	3,591	4,549	10.1	1,274	-12.0	2,741	11.0	3,767	4.9	4,734	4.1	3,800	-19.7
Profit Attributable to Owners of Parent	55,678	-29.4	16,594	33,016	44,333	54,926	-1.4	13,776	-17.0	27,287	-17.4	41,717	-5.9	53,091	-3.3	55,600	4.7
						- 4 -

Trend in Actual Results and Estimates (Consolidated)

4. Segment Information (Consolidated)

( Millions of yen )

													2023/3												2024/3
			2022/3		2022/6	2022/9	2022/12	2023/3		2023/6		2023/9				2023/12		2024/3
			yoy ％	yoy ％	yoy ％	yoy ％			yoy ％	yoy ％
Operating Revenue	262,205	-1.6	66,499	134,986	204,015	273,887	4.5	70,939	6.7	144,275	6.9			218,960	7.3	294,810	7.6
		Operating Revenue from External Customers			262,155	-1.6			66,514			135,068			204,060			273,793	4.4			70,926	6.6			144,299	6.8			218,986	7.3			294,730	7.6
		Revenues from Transactions with Other Operating Segments			50	-35.2			-14			-82			-45			94	86.6			12	-			-24	-			-25	-			80	-14.7
	Loan and Credit Card Business		142,302	-1.5		36,035		72,208		109,020		145,174	2.0		37,750	4.8		76,332	5.7			116,195	6.6		156,036	7.5
	Guarantee Business		62,861	-2.2		15,956		32,619		49,068		66,278	5.4		16,976	6.4		34,841	6.8			52,447	6.9		70,787	6.8
	Overseas Financial Business		51,239	-1.7		13,006		27,112		41,578		56,537	10.3		14,689	12.9		30,047	10.8			45,822	10.2		61,892	9.5
	Loan Servicing Business		5,662	2.9		1,386		2,830		4,188		5,680	0.3		1,432	3.3		2,904	2.6			4,369	4.3		5,864	3.2
	Others		139	54.0		115		215		158		217	55.7		90	-21.3		148	-31.0			125	-20.8		229	5.7
Operating Expenses	226,966	35.0	41,023	86,115	133,260	186,608	-17.8	49,025	19.5	98,197	14.0			150,274	12.8	206,580	10.7
		Operating Expenses in Consolidated Financial Statements		227,376	35.8		41,120		86,269		133,414		186,506	-18.0		48,998	19.2		100,081	16.0			152,118	14.0		208,383	11.7
		Elimination of Intersegment Transactions, etc.		-410	-		-96		-154		-153		102	-		26	-		-1,884	-			-1,844	-		-1,803	-
	Loan and Credit Card Business		151,181	64.9		23,940		48,172		74,814		104,487	-30.9		27,499	14.9		56,327	16.9			84,451	12.9		114,265	9.4
	Guarantee Business		38,870	-0.9		9,407		19,494		29,336		40,635	4.5		11,343	20.6		23,329	19.7			34,761	18.5		48,114	18.4
	Overseas Financial Business		32,892	2.0		6,718		16,391		25,967		36,855	12.0		9,223	37.3		16,372	-0.1			27,798	7.1		39,517	7.2
	Loan Servicing Business		4,021	-19.2		957		2,056		3,141		4,629	15.1		959	0.3		2,168	5.5			3,262	3.8		4,682	1.1
	Others		-	-		-		-		-		-	-		-	-		-	-			-	-		-	-
Segment Profit	35,239	-64.1	25,476	48,870	70,754	87,279	147.7	21,913	-14.0	46,077	-5.7			68,686	-2.9	88,230	1.1
		Operating Profit in Consolidated Financial Statements		34,779	-64.8		25,394		48,798		70,646		87,287	151.0		21,927	-13.7		44,218	-9.4			66,867	-5.3		86,347	-1.1
		Elimination of Intersegment Transactions, etc.		460	-		82		72		108		-8	-		-14	-		1,859	-			1,818	-		1,883	-
	Loan and Credit Card Business		-8,879	-		12,095		24,035		34,205		40,686	-		10,250	-15.3		20,005	-16.8			31,743	-7.2		41,771	2.7
	Guarantee Business		23,991	-4.2		6,548		13,125		19,732		25,643	6.9		5,633	-14.0		11,512	-12.3			17,685	-10.4		22,673	-11.6
	Overseas Financial Business		18,347	-7.7		6,288		10,720		15,610		19,681	7.3		5,466	-13.1		13,675	27.6			18,023	15.5		22,374	13.7
	Loan Servicing Business		1,641	210.8		428		774		1,047		1,050	-36.0		472	10.1		735	-5.0			1,107	5.8		1,182	12.5
	Others		139	54.0		115		215		158		217	55.7		90	-21.3		148	-31.0			125	-20.8		229	5.7
[Operating Profit to Receivables Outstanding]																																	( ％ )
Loan and Credit Card Business	-1.0	(-6.9)	5.6	5.5	5.1	4.6	(5.6)	4.5	(-1.0)	4.3	(-1.2)			4.5	(-0.6)	4.4	(-0.2)
Guarantee Business	1.9	(-0.1)	2.1	2.1	2.1	2.0	(0.1)	1.8	(-0.3)	1.8	(-0.3)			1.8	(-0.3)	1.7	(-0.3)

Notes : 1. Figures in brackets indicate year-on-year change in percentage points.

• 2. Loan and Credit Card Business = Segment Profit / (((Receivables Outstanding at the beginning of the term + Card Shopping Receivables at the beginning of the term) + (Receivables Outstanding at the end of the term + Card Shopping Receivables at the end of the term)) / 2) x 100
• 3. Guarantee Business = Segment Profit / (((Guaranteed Receivables at the beginning of the term + Right to reimbursement at the beginning of the term) + (Guaranteed Receivables at the end of the term + Right to reimbursement at the end of the term)) / 2) x 100

- 5 -

Trend in Actual Results and Estimates (Consolidated)

5. Receivables Outstanding by Segment (Consolidated)

																	2023/3															2024/3
					2022/3		2022/6	2022/9	2022/12	2023/3		2023/6		2023/9					2023/12		2024/3					2025/3(E)
					yoy ％	yoy ％	yoy ％	yoy ％				yoy ％	yoy ％	yoy ％
Receivables Outstanding (Millions of yen)		1,071,910	0.6	1,095,149	1,112,481	1,120,806	1,141,653	6.5	1,171,145	6.9	1,201,944	8.0				1,223,862	9.2	1,252,825	9.7	1,327,800	6.0
	Loan and Credit Card Business		871,137	1.0		880,006		886,624		895,321		914,550	5.0		937,317	6.5		957,875	8.0				976,495	9.1		1,001,336	9.5		1,072,500	7.1
		Loan Business			783,174	-0.1			788,918			791,899			796,004			810,974	3.5			829,181	5.1			845,224	6.7				858,720	7.9			879,032	8.4			934,800	6.3
			Exclude Right to Reimbursement of DC Cash One's Credit				783,155	-0.1				788,900				791,882				795,987				810,958	3.6				829,170	5.1				845,213	6.7				858,709	7.9				879,021	8.4				934,800	6.3
		Credit Card Business			87,962	11.6			91,087			94,724			99,316			103,575	17.7			108,136	18.7			112,650	18.9				117,775	18.6			122,303	18.1			135,700	11.0
	Overseas Financial Business		192,784	-0.5		207,371		217,876		217,843		219,473	13.8		225,984	9.0		236,282	8.4				239,087	9.8		243,277	10.8		246,100	1.2
		EASY BUY Public Company Limited			190,884	-1.1			204,997			214,822			214,462			216,035	13.2			222,596	8.6			232,788	8.4				235,623	9.9			240,051	11.1			242,500	1.0
			Loan Business				190,207	-1.1				204,265				214,091				213,784				215,315	13.2				221,837	8.6				232,052	8.4				234,919	9.9				239,297	11.1				241,800	1.0
			Installment Loan Business				677	6.6				731				731				677				719	6.3				758	3.7				736	0.7				704	3.9				754	4.9				700	-7.2
		ACOM CONSUMER FINANCE CORPORATION			1,900	186.2			2,374			3,053			3,381			3,437	80.9			3,388	42.7			3,493	14.4				3,457	2.2			3,197	-7.0			3,500	9.5
	Loan Servicing Business		7,988	-5.8		7,771		7,980		7,641		7,630	-4.5		7,843	0.9		7,785	-2.4				8,279	8.4		8,212	7.6		9,200	12.0

Guaranteed Receivables ACOM CO., LTD.

MU Credit Guarantee Co., Ltd.

1,173,059	0.3	1,181,488	1,189,568	1,194,575
1,012,303	0.0		1,019,033		1,025,445		1,029,303
160,756	1.9		162,454		164,123		165,271

1,212,883	3.4	1,226,817	3.8	1,242,160
1,044,499	3.2		1,055,210	3.6		1,068,218
168,384	4.7		171,606	5.6		173,941

4.4		1,251,845	4.8	1,278,261	5.4	1,370,100	7.2
4.2		1,076,443	4.6		1,098,471	5.2		1,170,000	6.5
6.0		175,402	6.1		179,790	6.8		200,100	11.3

Note : The forcasts of FY March 2025 for Receivables Outstanding in total and in Loan and Credit Card Business include the receivables oustanding of embedded finance business.

6. Number of Customer Accounts by Segment (Consolidated)

					2023/3						2024/3
	2022/3	yoy ％	2022/6	2022/9	2022/12	2023/3	yoy ％	2023/6	yoy ％	2023/9	yoy ％	2023/12	yoy ％	2024/3	yoy ％	2025/3(E)	yoy ％
Loan Business	1,516,128	0.9	1,528,755	1,544,372	1,563,678	1,609,378	6.2	1,659,123	8.5	1,705,862	10.5	1,741,914	11.4	1,790,412	11.2	1,860,400	3.9
Exclude Right to Reimbursement of DC Cash One's Accounts	1,516,101	0.9	1,528,730	1,544,347	1,563,654	1,609,356	6.2	1,659,103	8.5	1,705,843	10.5	1,741,895	11.4	1,790,395	11.2	1,852,500	3.5
Credit Card Business	500,298	9.6	523,180	552,816	586,924	629,988	25.9	682,289	30.4	733,883	32.8	780,851	33.0	822,470	30.6	863,200	5.0
Overseas Financial Business	1,480,856	-1.0	1,483,546	1,470,174	1,478,937	1,484,492	0.2	1,478,908	-0.3	1,478,038	0.5	1,484,209	0.4	1,483,283	-0.1	1,501,800	1.2
EASY BUY Public Company Limited	1,439,232	-2.6	1,437,246	1,417,598	1,421,947	1,425,860	-0.9	1,422,921	-1.0	1,423,484	0.4	1,427,252	0.4	1,426,709	0.1	1,427,800	0.1
Loan Business	1,424,087	-2.7	1,422,469	1,403,089	1,408,391	1,412,863	-0.8	1,410,163	-0.9	1,410,805	0.5	1,415,162	0.5	1,414,774	0.1	1,416,800	0.1
Installment Loan Business	15,145	6.1	14,777	14,509	13,556	12,997	-14.2	12,758	-13.7	12,679	-12.6	12,090	-10.8	11,935	-8.2	11,000	-7.8
ACOM CONSUMER FINANCE CORPORATION	41,624	121.8	46,300	52,576	56,990	58,632	40.9	55,987	20.9	54,554	3.8	56,872	-0.2	56,093	-4.3	72,200	28.7
Loan Servicing Business	435,090	12.5	401,650	403,869	404,457	410,289	-5.7	411,691	2.5	414,279	2.6	421,630	4.2	425,676	3.8	-	-

Notes : 1. Loan Business: Number of loan accounts with loans receivable.

• 2. Credit Card Business: Number of cardholders.
• 3. Installment Loan Business: Number of contracts with receivables outstanding.
• 4. Loan Servicing Business: Number of accounts with outstanding purchased receivables.
• 5. The forcast of FY March 2025 include the accounts from embedded finance business.

7. Other Indices (Consolidated)

					2023/3						2024/3
	2022/3	yoy	2022/6	2022/9	2022/12	2023/3	yoy	2023/6	ytd	2023/9	ytd	2023/12	ytd	2024/3	yoy
Number of Outlets	945	-63	917	889	866	865	-80	843	-22	811	-54	786	-79	781	-84
Number of Employees (Permanent Employees)	5,317	-107	5,278	5,239	5,300	5,332	15	5,369	37	5,420	88	5,472	140	5,404	72

- 6 -

Trend in Actual Results and Estimates (Non-consolidated)

8. Balance Sheet (ACOM)

( Millions of yen )

																	2023/3															2024/3
					2022/3		2022/6	2022/9	2022/12	2023/3		2023/6		2023/9					2023/12		2024/3
					yoy ％	yoy ％	ytd ％	ytd ％				ytd ％	yoy ％
	Current Assets		956,664	0.2		961,900		986,327		978,109		982,519	2.7		1,005,952	2.4		1,029,804	4.8				1,058,372	7.7		1,078,467	9.8
		Cash and Deposits			69,334	-11.3			66,644			84,423			67,471			52,957	-23.6			55,167	4.2			58,064	9.6				68,666	29.7			64,292	21.4
		Accounts Receivable-operating Loans			783,155	-0.1			788,900			791,882			795,987			810,958	3.6			829,170	2.2			845,213	4.2				858,709	5.9			879,021	8.4
		Accounts Receivable-installment			87,962	11.6			91,087			94,724			99,316			103,575	17.7			108,136	4.4			112,650	8.8				117,775	13.7			122,303	18.1
		Allowance for Doubtful Accounts			-56,600	-			-57,820			-58,130			-59,640			-61,050	-			-63,070	-			-65,390	-				-66,810	-			-67,740	-
	Noncurrent Assets		123,849	54.8		120,928		115,973		109,608		107,736	-13.0		104,880	-2.7		105,539	-2.0				106,960	-0.7		106,352	-1.3
		Property, Plant and Equipment			11,705	-12.3			11,593			9,849			6,808			6,773	-42.1			6,585	-2.8			6,474	-4.4				7,513	10.9			7,644	12.9
		Intangible Assets			6,928	7.2			7,232			7,204			7,331			7,338	5.9			7,246	-1.3			7,408	0.9				7,557	3.0			7,958	8.4
			Goodwill				1,252	-29.3				1,122				993				863				734	-41.4				604	-17.6				474	-35.3				345	-52.9				215	-70.6
			Software				5,637	21.2				6,071				6,172				6,429				6,566	16.5				6,603	0.6				6,895	5.0				7,184	9.4				7,732	17.8
		Investments and Other Assets			105,215	74.8			102,102			98,919			95,468			93,623	-11.0			91,048	-2.8			91,656	-2.1				91,888	-1.9			90,749	-3.1
			Deferred Tax Assets				75,717	144.6				72,339				69,332				66,532				64,656	-14.6				61,334	-5.1				58,926	-8.9				57,068	-11.7				56,034	-13.3
			Allowance for Doubtful Accounts				-700	-				-680				-670				-660				-650	-				-630	-				-610	-				-590	-				-560	-
Total Assets		1,080,514	4.4	1,082,828	1,102,301	1,087,717	1,090,256	0.9	1,110,832	1.9	1,135,343	4.1				1,165,333	6.9	1,184,819	8.7
		Current Liabilities			192,551	50.1			206,409			210,885			192,896			175,290	-9.0			195,818	11.7			208,989	19.2				215,114	22.7			216,840	23.7
			Commercial Papers				24,999	400.0				39,999				39,997				44,997				34,998	40.0				54,996	57.1				54,997	57.1				49,996	42.9				29,989	-14.3
			Current Portion of Long-term Loans Payable				86,540	48.7				110,434				98,858				76,512				89,926	3.9				83,589	-7.0				92,631	3.0				109,722	22.0				112,285	24.9
			Current Portion of Bonds				45,000	12.5				25,000				40,000				40,000				25,000	-44.4				25,000	-				30,000	20.0				30,000	20.0				40,000	60.0
			Provision for Loss on Guarantees				8,010	-1.6				7,590				7,960				8,020				8,670	8.2				9,080	4.7				9,800	13.0				9,970	15.0				10,870	25.4
		Noncurrent Liabilities			426,431	-11.8			402,775			403,779			406,446			418,549	-1.8			412,146	-1.5			413,365	-1.2				433,594	3.6			442,504	5.7
			Bonds Payable				95,000	-26.9				95,000				80,000				80,000				70,000	-26.3				70,000	-				70,000	-				95,000	35.7				95,000	35.7
			Long-term Loans Payable				240,461	-17.4				224,453				247,801				256,979				285,253	18.6				285,975	0.3				294,073	3.1				294,822	3.4				311,139	9.1
			Provision for Loss on Interest Repayment				86,200	51.9				78,697				71,388				64,670				57,723	-33.0				50,633	-12.3				43,773	-24.2				37,087	-35.8				30,346	-47.4
	Total Liabilities		618,982	1.1		609,185		614,665		599,343		593,839	-4.1		607,965	2.4		622,354	4.8				648,709	9.2		659,345	11.0
		Shareholders' Equity			461,531	9.1			473,642			487,635			488,374			496,416	7.6			502,867	1.3			512,989	3.3				516,623	4.1			525,474	5.9
			Retained Earnings				325,375	7.5				337,487				351,480				352,218				360,261	10.7				366,712	1.8				376,834	4.6				380,468	5.6				389,319	8.1
		Valuation and translation adjustments			0	30.7			0			0			0			0	17.5			0	12.6			0	24.7				0	-21.6			0	-8.8
	Total Net Assets		461,531	9.1		473,642		487,635		488,374		496,416	7.6		502,867	1.3		512,989	3.3				516,623	4.1		525,474	5.9
Total Liabilities and Net Assets		1,080,514	4.4	1,082,828	1,102,301	1,087,717	1,090,256	0.9	1,110,832	1.9	1,135,343	4.1				1,165,333	6.9	1,184,819	8.7

Guaranteed Receivables (Off Balance)

1,012,303

0.0

1,019,033

1,025,445

1,029,303

1,044,499

3.2

1,055,210

1.0

1,068,218

2.3

1,076,443

3.1

1,098,471

5.2

- 7 -

Trend in Actual Results and Estimates (Non-consolidated)

9. Income Statement (ACOM)

（ Millions of yen ）

													2023/3												2024/3
			2022/3		2022/6	2022/9	2022/12	2023/3		2023/6		2023/9				2023/12		2024/3				2025/3(E)
			yoy ％	yoy ％	yoy ％	yoy ％			yoy ％	yoy ％			yoy ％
Operating Revenue	194,670	-1.7	49,380	99,591	150,025	200,679	3.1	51,980	5.3	105,612	6.0			160,118	6.7	215,467	7.4	232,500	7.9
	Interest on Operating Loans		117,003	-3.1		29,256		58,725		88,597		117,875	0.7		30,366	3.8		61,559	4.8			93,775	5.8		126,020	6.9		136,000	7.9
	Revenue from Credit Card Business		10,853	8.7		2,905		5,933		9,135		12,377	14.0		3,419	17.7		7,022	18.4			10,807	18.3		14,693	18.7		17,000	15.7
	Revenue from Credit Guarantee		43,579	-4.0		11,272		22,648		34,435		46,285	6.2		12,226	8.5		24,611	8.7			37,411	8.6		50,326	8.7		54,900	9.1
Operating Expenses	183,009	47.5	31,732	64,038	98,818	137,852	-24.7	37,019	16.7	75,950	18.6			113,505	14.9	154,664	12.2	165,400	6.9
	Financial Expenses		3,254	-15.3		688		1,358		1,973		2,581	-20.7		636	-7.6		1,401	3.2			2,206	11.8		3,084	19.5		3,800	23.2
	Provision for Bad Debts		47,708	2.7		12,921		26,393		41,074		56,556	18.5		16,960	31.3		35,117	33.1			52,614	28.1		70,989	25.5		78,400	10.4
		Bad Debt Expenses			47,438	-12.9			12,141			24,943			38,064			51,496	8.6			14,550	19.8			29,687	19.0			45,614	19.8			62,189	20.8			69,800	12.2
		Increase or Decrease in Allowance for Doubtful Accounts			400	-			1,200			1,500			3,000			4,400	-			2,000	-			4,300	-			5,700	-			6,600	-			6,600	-
		Increase or Decrease in Provision for Loss on Guarantees			-130	-			-420			-50			10			660	-			410	-			1,130	-			1,300	-			2,200	-			2,000	-
	Provision for Loss on Interest Repayment		58,923	-		-		-		-		-	-		-	-		-	-			-	-		-	-		-	-
		Interest Repayment			26,253	-4.1			6,668			13,119			19,006			25,171	-4.1			6,284	-5.8			12,412	-5.4			18,421	-3.1			24,500	-2.7			-	-
		Bad Debt Expenses (ACOM's Voluntary Waiver of Repayments)			3,211	-7.4			833			1,692			2,522			3,305	2.9			805	-3.3			1,537	-9.1			2,214	-12.2			2,876	-13.0			-	-
		Increase or Decrease in Provision for Loss on Interest Repayment			29,458	-			-7,502			-14,811			-21,529			-28,476	-			-7,090	-			-13,950	-			-20,636	-			-27,376	-			-	-
	Other Operating Expenses		73,123	-0.8		18,122		36,286		55,771		78,714	7.6		19,422	7.2		39,431	8.7			58,685	5.2		80,590	2.4		83,200	3.2
Operating Profit	11,660	-84.2	17,647	35,552	51,206	62,826	438.8	14,961	-15.2	29,662	-16.6			46,612	-9.0	60,803	-3.2	67,100	10.4
	Non-operating Income	6,337	-14.0	5,801	5,867	7,647	7,733	22.0	4,479	-22.8	4,488	-23.5			6,053	-20.8	6,197	-19.9	5,000	-19.3
	Non-operating Expenses	36	-35.7	99	114	127	143	297.4	1	-98.3	10	-91.0			91	-28.0	14	-89.6	-	-
Ordinary Profit	17,962	-77.9	23,349	41,305	58,726	70,417	292.0	19,438	-16.7	34,140	-17.3			52,574	-10.5	66,986	-4.9	72,100	7.6
	Extraordinary Income	24	-63.9	-	1,115	1,115	1,115	-	-	-	-	-			0	-	257	-77.0	-	-
	Extraordinary Losses	1,732	122.0	42	151	4,953	4,975	187.2	44	6.1	108	-28.8			154	-96.9	191	-96.1	200	4.7
Profit Before Income Taxes	16,254	-79.8	23,307	42,269	54,889	66,557	309.5	19,393	-16.8	34,032	-19.5			52,420	-4.5	67,051	0.7	71,900	7.2
	Income Taxes-current	12,929	93.9	1,550	3,513	4,761	6,511	-49.6	1,788	15.3	3,896	10.9			7,392	55.3	12,138	86.4	-	-
	Income Taxes-deferred	-44,757	-	3,378	6,385	9,185	11,061	-	3,321	-1.7	5,729	-10.3			7,588	-17.4	8,622	-22.0	-	-
Profit	48,082	-32.2	18,378	32,370	40,942	48,985	1.9	14,283	-22.3	24,405	-24.6			37,439	-8.6	46,290	-5.5	49,900	7.8

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