The financial forecast announced on May 10, 2002 has been revised based on the Company's recent business trend as follows;

Consolidated financial forecast revision

a. Financial forecast revision for the six months ending September 30, 2002

(April 1, 2002 - September 30, 2002)

(Millions of Yen, %)

Net sales Ordinary income Income before income taxes Net income Previous forecast (A) (May 10, 2002) 210,500 (8,000) (8,000) (4,800) Revised forecast (B)   215,000 (5,000) (5,000) (3,000) Amount of increase/decrease (B-A) 5,000 3,000 3,000 1,800 Percent increase/decrease (B-A) 2.4% - - - Results for the six months ended September 30, 2001 253,121 10,974 11,748 2,585

b. Financial forecast revision for the year ending March 31, 2003

(April 1, 2002 - March 31, 2003)

(Millions of Yen, %)

Net sales Ordinary income Income before income taxes Net income Previous forecast (A) (May 10, 2002) 463,000 5,000 5,000 3,000 Revised forecast (B)   453,000 3,000 3,000 2,000 Amount of increase/decrease (B-A) (10,000) (2,000) (2,000) (1,000) Percent increase/decrease (B-A) (2.2) (40.0) (40.0) (33.3) Results for the year ended March 31, 2002 417,825 (19,464) (22,919) (19,938)

Non-consolidated financial forecast revision

a. Financial forecast revision for the six months ending September 30, 2002

(April 1, 2002 - September 30, 2002)

(Millions of Yen, %)

Net sales Ordinary income Income before income taxes Net income Previous forecast (A) (May 10, 2002) 168,500 (7,000) (7,000) (4,200) Revised forecast (B)   173,500 (7,000) (7,000) (4,200) Amount of increase/decrease (B-A) 5,000 - - - Percent increase/decrease (B-A) 3.0% - - - Results for the six months ended September 30, 2001 209,522 11,423 12,291 7,762

b. Financial forecast revision for the year ending March 31, 2003

(April 1, 2002 - March 31, 2003)

(Millions of Yen, %)

Net sales Ordinary income Income before income taxes Net income Previous forecast (A) (May 10, 2002) 375,000 (7,000) (7,000) (4,200) Revised forecast (B)   365,000 (9,000) (9,000) (5,400) Amount of increase/decrease (B-A) (10,000) (2,000) (2,000) (1,200) Percent increase/decrease (B-A) (2.7%) - - - Results for the year ended March 31, 2002 332,573 (9,564) (12,462) (6,836)

Reasons for revision
	Although the semiconductor market is on a modest recovery track, the outlook for the economy is becoming increasingly uncertain. The negative factors at work include weak stock prices, depreciation of the dollar and declines in consumer and investor confidence rooted in widespread misgivings concerning US corporate accounting practices, including allegations of illegality, and the health of the US economy.
	Regarding the forecast of the business performance for the fiscal year ending March 31, 2003, the results for the first six months are expected to exceed the initial forecast announced in May 2002. However, management has revised the forecast for the year as above, taking into account the risk factors for the second half of the year.