fiscal year ended March 31, 2013



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Earnings briefing for the fiscal year ended March 31, 2013 (held on May 9, 2013) http://www.fgl.co.jp/ Earnings forecasts and other forward-looking statements provided in this material are based on the information currently available to the Company, and are subject to risks and uncertainties. Actual results may differ materially from the forecasts presented herein.

Agenda Overview of the lease market Overview of consolidated operating Results Consolidated operating results forecast Overview of business activities Progress of the Medium-Term Management Plan 2

Overview of the lease market 3

Lease volume ( 100 million) 71,542 60,564 49,219 45,553 45,997 48,901 Recovery began for the lease market that had suffered from a major contraction ti due to the double impact of an accounting change and the Lehman Brothers financial crisis 8.3% 77% 7.7% April 2008 Change in lease accounting standards 7.3% September 2008 Lehman Brothers financial crisis 6.7% 6.6% increase 6.5% year on year Lease volume Lease ratio(lease (Leases use ratio as % of of capital expenditures) expenditures) FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 These are preliminary figures for the year ended March 31, 2013. The year-on-year comparisons are comparisons with the preliminary figures for the year ended March 31, 2012. 4

Lease volume by equipment type ( 100 million) Almost every type of lease increased Transportation equipment leases have increased significantly Civil engineering & construction machinery: large growth rate and small volume Other Commercial and & services business equipment equipment Medical devices 16.8% increase FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 Transportation equipment Civil engineering & construction machinery Office equipment IT equipment These are preliminary figures for the year ended March 31, 2013. The year-on-year comparisons are comparisons with the preliminary figures for the year ended March 31, 2012. 5

Overview of consolidated operating results 6

Summary of consolidated operating results FY2009 FY2010 FY2011 FY2012 FY2013 Year on year ( 100 million) Against forecast Total revenues 3,723 3,820 4,085 4,215 4,426 +211 +226 Total costs 3,270 3,335 3,550 3,692 3,932 +241 (Interest expenses) 126 105 83 69 71 +2 Gross profit 453 486 535 523 493 (30) SG&A expenses 293 268 284 237 245 +8 (Credit costs) 64 50 58 8 10 +2 Operating income 160 217 251 287 248 (39) (2) Non-operating profit or loss 14 19 20 34 16 (18) (Doubtful account-related gains) - - - 15 2 (13) Ordinary income 174 236 271 321 264 (57) +4 Extraordinary gains/losses 3 (30) 4 (3) (3) +0 (Doubtful account-related gains) 5 4 4 - - - Net income 100 114 135 165 156 (8) +6 Net income per share 330.56 378.98 446.37 546.40 518.21 (JPY) 7

Changes in total revenues ( 100 million) 3,723 4,426 Total revenues 4,085 4,215 increased for four 3,820 straight years 3,120 3,267 3,511 3,620 3,655 Steady increase in total revenues for the core lease business Loans, other Installment sales FY2009 FY2010 FY2011 FY2012 FY2013 Lease 8

Changes in ordinary income and net income ( 100 million) 236 271 321 264 Ordinary income at the same level as the year before last 174 Net income only decreased 165 156 slightly year on year 100 114 135 Ordinary income Net income FY2009 FY2010 FY2011 FY2012 FY2013 9

Factors causing the change in net income ( 100 million) Total revenues Total costs increase increase Factors causing earnings to increase during the fiscal year ended March 31, 2012 135 130 155 Personnel expenses increase 3 Interest expenses decrease 14 Credit costs decrease 61 Income tax increase Oh Other 9 7 165 FY2011 Total revenues increase Total costs increase FY2012 Factors causing earnings to decrease during the fiscal year ended March 31, 2013 211 239 Personnel expenses increase Interest expenses increase Credit costs increase Income tax decrease Other 50 165 6 7 2 15 156 FY2012 FY2013 10

Factor analysis 1 ( 100 million) Reduction in profit before interest expenses 618 591 593 579 [Cause] 62 564 49 56 59 56 76 95 80 78 20 76 21 19 24 20 15.5% 15.5% 411 434 15.1% 14.1% 459 436 12.8% 412 (1) Increased competition due to the contraction in the market has caused downward pressure on the yield on new lease contracts (2) End of profits that had been moved forward accompanying the change in accounting standards in April 2008 Other Loan Installment sales Leases FY2009 FY2010 FY2011 FY2012 FY2013 Profit before interst expense to sales 11

Factor analysis 2 ( 100 million) Low, stable costs 126 59 105 83 46 54 69 Favorable levels 71 maintained for credit costs 7 229 218 226 229 236 Interest expenses (7) Credit costs FY2009 FY2010 FY2011 FY2012 FY2013 Personnel expenses 12

Financing conditions ( 100 million) 13,187 Continued favorable 12,169 12,064 12,082 12,317 financing conditions 100 2,916 3,356 200 500 3,717 2,687 3,091 43.6% 40.6% 41.9% 41.1% 39.6% Mortgage securities under 3,623 3,711 3,555 3,505 3,535 3,237 3,449 3,466 3,745 4,424 FY2009 FY2010 FY2011 FY2012 FY2013 repurchase agreement Securitized lease receivables Bonds CP Short-term loans Long-term loans Direct financing ratio 13

Changes in net assets and equity ratio ( 100 million) 1,738 Stable increase in net assets 1,448 1,131 1,252 980 5.1% 6.0% 6.7% 7.7% 8.8% FY2009 FY2010 FY2011 FY2012 FY2013 Net assets Equity ratio 14

Consolidated operating results forecast 15

Consolidated operating results forecast ( 100 million) FY2013 FY2014 Year on Result Forecast year Total revenues 4,426 4,400 (26) Operating income 248 220 (28) Ordinary income 264 230 (34) Net income 156 120 (36) Net income per share 518.21 yen 397.22 yen 16

Consolidated operating results forecast: key points Point [Total revenues] Point [Ordinary income] (Year ending March 31, 2014 forecast) 440 billion yen The lease market is expected to remain strong Steady performance expected for Fuyo lease contracts also (Year ending March 31, 2014 forecast) 23 billion yen Decrease in profit before interest expenses expected to continue this year as a result of a decrease in the yield on lease assets Occurrence of some credit costs incorporated into the plan 17

Dividend policy Point Plans for 9th consecutive year of increased dividend since listing Plans also for an 11th consecutive total dividend increase since listing 66 yen 70 yen 70 yen Forecast 35 yen Forecast 35 yen 35 yen Forecast 35 yen FY2005 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 18

Overview of business activities 19

New executed contract volume ( 100 million) FY2009 FY2010 FY2011 FY2012 FY2013 YOY amount change YOY % change Leases 3,956 4,194 4,154 3,607 3,880 +272 +7.5% (Finance leases) 3,402 3,027 2,958 3,180 3,425 +246 +7.7% (Operating leases) 555 1,167 1,196 428 454 +26 +6.2% Installment sales 409 382 448 466 669 +203 +43.6% Loans and other 1,107 677 747 772 923 +151 +19.5% Total 5,472 5,254 5,349 4,846 5,472 +626 +12.9% 20

New executed contract volume ( 100 million) 5,472 5,349 5,472 5,254 1,107 677 747 409 382 448 Stable new executed contract 4,846 923 volume maintained amidst 772 669 industry contraction 466 3,956 4,194 4,154 3,607 3,880 FY2009 FY2010 FY2011 FY2012 FY2013 Loans, other Installment sales Leases 21

120 100 80 60 40 New executed lease contract volume (comparison with industry average according to Japan Leasing Association data) Index of executed lease contract t volume with year ended d March 31, 2009 as 100 100 100 106 105 81 91 76 77 98 83 20 0 FY2009 FY2010 FY2011 FY2012 FY2013 FY2009 FY2010 FY2011 FY2012 FY2013 Four-year total Fuyo Lease 100 106 105 91 98 400 Fuyo Lease Industry average Industry average 100 81 76 77 83 317 (Indexation of preliminary figures for the fiscal year ended March 31, 2013) 22

Operating assets FY2009 FY2010 FY2011 FY2012 FY2013 YOY amount change ( 100 million) YOY % change Leases 10,436 10,536 10,766 10,781 10,986 +205 +1.9% Installment sales 824 758 795 864 1,076 +212 +24.5% Loans, Others 2,975 2,780 2,769 2,764 2,896 +133 +4.8% Operating assets 14,235 14,074 14,330 14,409 14,959 +549 +3.8% 23

Changes in operating assets ( 100 million) 14,235 14,074 14,330 14,409 2,975 2,780 2,769 2,764 824 758 795 864 14,959 2,896 1,076 Reasons for increase in total revenues for four consecutive years Stable increase in lease asset balance 10,436 10,536 10,766 10,781 10,986 FY2009 FY2010 FY2011 FY2012 FY2013 Loans, other Installment sales Leases 24

Progress of the Medium-Term Management Plan 25

Medium-term Management Plan for Fiscal Years 2012 to 2014 [Company vision] FGL the customer s choice Business strategy Strengthen leasing business Develop overseas business Fidelity Growth Leadership Enhance productivity Strengthen group strategies Restructure financing business Management strategy Enhancing corporate value System strategies Human resource strategies Promote positive communication With a focus on positive communication and productivity enhancements... Challenge existing mindsets to invigorate our organization 26

Business strategy: major achievements of the Medium-term Management Plan 1 Strengthening leasing business Shifting the business's focus to fields without cost competition Solutions business Concentrated on cost control schemes, operating leases, and other customized leases Aircraft leases Implemented initiatives relating to self- owned aircraft leases and large passenger plane leases Vendor leases Focusing on Sharp Finance Corporation Environmental and energy field Ongoing initiatives with the energy service company (ESCO) business, expanding into solar power generation business 27

Strengthening leasing business [Executed contract volume] ( 100 million) 5,472 923 Loans, others Installment tsales Leases (1) Solution proposals targeting large-scale companies (2) Vendor leases targeting SMEs 669 3,880 Effective particularly among large clients Stable particularly among small clients Solution proposals Contract performance: 1,117 Vendor leases focused on Sharp Finance Corporation Executed contract volume: 1,554 These two strengths have driven and supported executed contract volume FY2013 28

Solutions business [Contract performance] ( 100 million ) (Number of contracts) The good quality of our 1,297 proposals has led to a 1,225 volume increase 928 1,085 1,117 [Examples of major contracts] Sales and lease-back cost control scheme for chemicals plant 8.9 billion yen Syndicated lease for communications equipment 23.0 billion yen 707 Lease with purchase option for railway vehicles 3.4 billion yen Aircraft operating lease 8.5 billion yen FY2011 FY2012 FY2013 Contract volume Number of proposals 29

Vendor leases focused on Sharp Finance Corporation [Executed contract volume] ( 100 million) Accumulation of small contracts not very susceptible to economic fluctuations 1,897 1,548 1,554 = Resulted in stable executed contract volume FY2011 FY2012 FY2013 30

Initiatives in growth fields Aircraft lease field [Price of arranged aircraft] ( 100 million) 402 (aircraft) Entering the self-owned aircraft lease market through arrangement-type leases (JOL, JOLCO) 12 283 7 308 9 FY2011 FY2012 FY2013 Self owned aircraft JOL JOLCO No. of aircraft First major domestic lease company to lease the Airbus A380, the world's largest aircraft (For Air France through a JOLCO) 31

Initiatives in growth fields Environmental and energy field [Contract performance] ( 100 million ) Stable contracts in the ESCO business and further expansion expected during 2013 in solar power generation business Solar ESCO 69 23 10 8 FY2011 FY2012 FY2013 Crystal Clear Solar, a solar power generation plant, was established as a joint venture with Sharp in Misaki-cho, Osaka 32

Business strategy: major achievements of the Medium-term Management Plan 2 Restructure financing business Strengthen Group strategies Emphasized portfolio-based risk control Executed contract volume Up 19% year on year New fields Initiatives I in the aircraft finance field Strengthen collaboration with major consolidated companies Re-marketing business (Fuyo Lease Sales) Used property purchase and disposal service focused on the Group's clients Expansion and relocation of reuse center Develop overseas business Aggressive expansion in North America and Asia Executed contract volume Up 71% year on year Promotion of collaborative marketing (Fuyo Auto Lease, Sharp Finance Corporation, and Yokogawa Rental & Lease Corporation) Closer collaboration leading to market expansion and contract growth 33

Finance business [Accounts receivable - operating loans] ( 100 million) 2,708 2,695 2,811 Results based on diversified portfolio supported by a well-developed risk management system FY2011 FY2012 FY2013 34

Expansion overseas [Overseas subsidiary assets] ( 100 million ) Expansion focused on Asia and North America Aircraft lease-related business in Ireland Subsidiary in Ireland Ireland 370 406 523 Subsidiary in China Shanghai Subsidiaries in the United States New York Subsidiary in Hong Los Angeles Kong Hong Kong Subsidiary in Canada Toronto Subsidiary in Singapore Singapore FY2011 FY2012 FY2013 35

Strengthen Group strategies: Fuyo Lease Sales Co., Ltd. Year ended March 31, 2013 Expansion and relocation of center yard for the re-marketing business Tokyo 3R Center Valuable goods Waste material Purchasing Advice on proper disposal Fuyo Lease Sales Inspection Data disposal Cleaning Parts removal and materials separation Waste disposal company Assurance of safe disposal Reuse market Recycling market 36

Management strategy: major achievements of the Mediumterm Management Plan Enhance corporate value Strengthen financial base Internal control and compliance Branding and public relations strategy Improving operational effectiveness Enhance capital raising capabilities System strategies Strengthen development capabilities Enhance IT platforms Human resource strategies Human resource development Full uutilization of employees skills (1) Created corporate slogan (2) Implemented in-house campaigns (3) Revised corporate logo (1) Issued corporate bonds (30 billion yen) (2) Promoted group-wide fund procurement Promoted development planning by establishing new Systems Planning Division Enhanced and expanded employee training programs 37

Brand strategy topics New corporate logo The new logo presents our name in English, in a fluid design and azure color. New corporate slogan Going where no one has gone before The new slogan encapsulates our aim to broaden the areas in which leases can be used as we earnestly strive to meet customer needs (Return on assets) and provide solutions that exceed their expectations. 38

Medium-term Management Plan Targets FY2011 results (plan established) FY2013 results FY2014 target Operating assets 1,433.0 billion yen 1,495.9 9 billion 1,520.0 0 billion yen yen Shareholders' equity 108.6 billion yen 136.7 billion yen 144.0 billion yen or more Equity ratio 6.7% 8.8% 9.2% or higher ROA (Ordinary income / Total assets) 1.6% 1.5% 1.3% or higher 39

Overview of non-consolidated results and principal i consolidated d companies [Appendix] ( 100 million) Fuyo General Lease Co., Ltd. Fuyo Auto Lease Co., Ltd. Sharp Finance Corporation (Non-consolidated) (Ownership ratio: 100%) (Ownership ratio: 65%) FY2013 YOY change FY2013 YOY change FY2013 YOY change Total revenues 3,461 +5.1% 239 +6.9% 593 +16.7% Gross profit 272 (6.7)% 25 (9.0)% 167 +0.6% Operating income 144 (17.9)% 5 (42.0)% 97 +2.3% Ordinary income 162 (21.6)% 6 (37.7)% 104 +1.0% Net incom 172 36.1% 3 (28.7)% 64 +8.7% Operating assets FY2013 YOY change FY2013 YOY change FY2013 YOY change 10,271 +8.8% 526 +18.6% 4,332 +1.3% Total assets 12,568 +11.8% 594 +16.9% 5,762 +2.9% Net assets 1,354 +30.0% 58 +6.1% 519 +12.6%

http://www.fgl.co.jp/