The financial forecast for the six months ended September 30, 2009 (April 1, 2009 - September 30, 2009) announced on July 31, 2009 has been revised based on recent business trend as follows.

Consolidated financial forecast revision for the first six months of the fiscal year ending March 31, 2010(April 1, 2009 - September 30, 2009)

	Net sales (Millions of yen)	Operating income (Millions of yen)	Ordinary income (Millions of yen)	Net income (Millions of yen)	Net income per share(yen)
Previous forecast (A)	144,000	-36,000	-35,000	-26,000	-145.27
Revised forecast (B)	153,800	-21,600	-19,200	-16,100	-89.95
Change (B-A)	9,800	14,400	15,800	9,900
Change ratio (%)	6.8	-	-	-
Results for the six months ended September 30, 2008	301,225	26,282	28,907	17,361	97.03

Reason for revision
The Company revised its previous forecast due to increased net sales of the SPE division that surpassed the previous forecast and an expected improve of profits due to reduced fixed costs.
The company will present Financial forecast for the current fiscal year (the year ending March 31, 2010) when the first half financial results are announced (scheduled for October 30, 2009).

Note: The forecast figures listed above are calculated based on currently available information; actual financial results may vary.