February 12, 2010


Notice Concerning Recording of
Non-operating Expense, Extraordinary Income and Extraordinary Loss

The Sanix Group will record a non-operating expense, extraordinary income and an extraordinary loss in the first nine-month of the fiscal year ending March 2010. Details are as follows:


1. Non-operating Expense
Sanix Energy Inc., one of the consolidated subsidiaries, acquired a final disposal site in Tomakomai City, Hokkaido on October 30, 2009. We will record 73 million yen, the outstanding balance of commission fee incurred from the acquisition, as "commission fee."


2. Extraordinary Income
We revised our retirement benefit scheme on October 1, 2009, switching to a defined contribution pension plan from a qualified employee retirement pension plan. We will record 87 million yen, profit from the abolishment of its qualified employee retirement pension plan, as "gain on revision of retirement benefit plan."


3. Extraordinary Loss
We strictly reassessed the recoverability of non-current assets in the Environmental Resources Development Division, since the market environment significantly deteriorated. As a result, we will record 1,975 million yen as "impairment loss."


4. Impact on Consolidated Operational Results
Please refer to "Notice Concerning Revision of Earnings Forecast" the company announced on February 12, 2010.

For more information, please contact:
Masahiro Shimojo, Director,
Management & Planning Division