Consolidated Financial Statement for the Three Quarter Period Ended December 31, 2007

1. Consolidated business results for the three quarter period from April 1, 2007 to December 31, 2007

Unit: Millions of yen

	Sales	Operating income	Net Income
Three quarter period ended December 31, 2007	122,827  (22.0%)	12,241  (39.5%)	8,252  (41.6%)
Reference: Full year term ended March 31, 2007	144,693	12,762	7,689

Notes: Listed values less than one million yen are rounded off.
Percentage figures represent comparisons to the three quarter period of the previous fiscal year.

2. Outlook for consolidated business performance for the fiscal year from April 1, 2007 to March 31, 2008

Unit: Millions of yen

	Sales	Operating income	Net Income
Full year term	168,000  (16.1%)	17,400  (36.3%)	11,800  (53.5%)

Note: Percentage figures represent comparisons to the same period of the previous fiscal year.

3. Qualitative information regarding consolidated business results

Domestic sales rose 11.0% compared with the same period of the previous fiscal year to 65,231 million yen, as replacement demand boosted sales of construction cranes, more than offsetting the decline in sales of truck loader cranes as the replacement demand cycle ended for trucks that meet new diesel emission regulations. Overseas sales rose 37.4% over the same period of the previous fiscal year to 57,595 million yen due to a considerable increase in sales of construction cranes in Europe and North America. As a result, total sales rose 22.0% to 122,827 million yen.

Ordinary income rose 33.7% to 12,519 million yen in the wake of increased sales, and net income for the three quarter period rose 41.6% to 8,252 million yen.