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Non-operating income and expenses increased by 3 billion yen in comparison with the same period of previous fiscal year.

Included in the non-operating income and expenses, foreign exchange had the biggest impact, primarily due to (1) Net gain and net loss on revaluation of derivatives, and (2) Net FOREX gain and loss.

(1) Net gain and loss on revaluation of derivatives was a 0.9 billion yen loss for these nine months, which was 0.6 billion yen less than the 0.3 billion yen loss at the same period of previous fiscal year.

(2) On the other hand, for Net FOREX gain and loss, there was only 0.1 billion yen losses because there were almost no difference between the market rate and hedge rate in these nine months. Thus there was an increase of 4.1 billion yen in foreign exchange gains compared to the same period of previous fiscal year. In total, there was a 3.5 billion yen improvement over the same period of previous fiscal year due to the impact of foreign exchange.