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Investor Presentaiton

Operating Income ISEKI 人とのハーモニー KICO, CTO. Item 1Q of FY ended Dec. 15 Restated basis 1Q of FY ending yoy Dec. 16 Actual Change (Restated 1Q of FY ending (JPY bn, %) Diff. (Target/ Dec. 16 Actual) basis) Target Net Sales 35.6 37.7 2.1 38.7 (1.0) Gross Profit 9.7 10.5 0.8 10.9 (0.4) Gross Profit Margin 27.2 27.8 0.6 28.2 (0.4) S.G.& A. Expenses 11.7 10.9 (0.8) 11.4 (0.5) Operating Income (2.0) (0.4) 1.6 (0.5) 0.1 [year-on-year change] Increase in gross profit resulting from an increase in sales Reduced personnel expenses Reduction in other expenses Others [Comparison with the target] : 0.3 : 0.8 [Incl. SG&A: 0.4] : 0.8 [Incl. SG&A: 0.4] (0.3) [Incl. exchange gain: (0.1)] 1.6 Decrease in gross profit due to the drop in sales Reduced personnel expenses Reduction in other expenses : (0.4) : 0.2 : 0.3 夢ある空応援団) 0.1 ISEKI 1Q of FY ending Dec. 16 Investor Relations Presentation Materials 8
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