Financial Material

Considering our third quarter results and the fact that the situation hasn’t improved in major markets including the U.S., Europe and emerging countries even after the turn of the year, we have revised downward our forecast for financial results for fiscal 2008, announced on October 6, 2008. We expect net sales of 2,900.0 billion yen, down from our previous forecast of 3,420.0 billion yen. For profits, we have revised operating income of 130.0 billion yen downward to operating loss of 30.0 billion yen. We have also revised net income of 60.0 billion yen downward to net loss of 100.0 billion yen, reflecting restructuring charges for the year of about 50.0 billion yen and other extraordinary losses included in other expenses.