Autobacs Seven Co., Ltd. TSE:9832

Autobacs Seven : Annual Securities Report FY2024

Published

Source: MarketScreener

Annual Securities Report

Fiscal year From: April 1, 2024 (The 78th term) To: March 31, 2025

AUTOBACS SEVEN CO., LTD. (E03138)

This document has been translated from the Japanese original for reference purposes only.

In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail.

Contents

PART I: COMPANY INFORMATION . - 1 -

  1. OVERVIEW OF COMPANY ...................................................................................................................................................... - 1 -

    1. Summary of Business Results .................................................................................................................................................. - 1 -

    2. History...................................................................................................................................................................................... - 3 -

    3. Description of Business ............................................................................................................................................................ - 5 -

    4. Subsidiaries and Associates...................................................................................................................................................... - 7 -

    5. Employees .............................................................................................................................................................................. - 12 -

  2. BUSINESS OVERVIEW .......................................................................................................................................................... - 15 -

    1. Management Policies, Management Environment, and Issues to Be Addressed .................................................................... - 15 -

    2. Approach and Initiatives Regarding Sustainability................................................................................................................. - 18 -

    3. Business and Other Risks ....................................................................................................................................................... - 25 -

    4. Management's Analysis on the Company's Financial Condition, Results of Operations and Cash Flow .............................. - 30 -

    5. Important Contracts ................................................................................................................................................................ - 43 -

    6. Research and Development Activities .................................................................................................................................... - 43 -

  3. EQUIPMENT AND FACILITIES ........................................................................................................................................... - 44 -

    1. Overview of Capital Investments, etc..................................................................................................................................... - 44 -

    2. Major Facilities....................................................................................................................................................................... - 45 -

    3. Plans for New Additions or Disposals, etc. of Facilities......................................................................................................... - 48 -

  4. CORPORATE INFORMATION ............................................................................................................................................. - 49 -

    1. Information on the Company's Shares, etc. ............................................................................................................................ - 49 -

      1. Total number of shares, etc. .............................................................................................................................................. - 49 -

      2. Information on the stock acquisition rights, etc. ............................................................................................................... - 49 -

      3. Exercise status of bonds with stock acquisition rights containing a clause for exercise price adjustment, etc.................. - 49 -

      4. Changes in number of shares issued and capital, etc......................................................................................................... - 49 -

      5. Status by shareholder classification .................................................................................................................................. - 50 -

      6. Major shareholders............................................................................................................................................................ - 50 -

      7. Voting rights ..................................................................................................................................................................... - 51 -

    2. Acquisition of Treasury Shares, etc. ....................................................................................................................................... - 52 -

    3. Dividend Policy ...................................................................................................................................................................... - 53 -

    4. Corporate Governance............................................................................................................................................................ - 54 -

  5. FINANCIAL INFORMATION................................................................................................................................................. - 83 -

    1. Consolidated Financial Statements, etc. ................................................................................................................................. - 84 -

      1. Consolidated financial statements..................................................................................................................................... - 84 -

      2. Other ............................................................................................................................................................................... - 134 -

    2. Non-consolidated Financial Statements, etc. ........................................................................................................................ - 135 -

      1. Non-consolidated financial statements............................................................................................................................ - 135 -

      2. Details of major assets and liabilities.............................................................................................................................. - 151 -

      3. Other ............................................................................................................................................................................... - 151 -

  6. STOCK INFORMATION OF THE REPORTING COMPANY ........................................................................................... - 152 -

  7. REFERENCE INFORMATION ON THE REPORTING COMPANY................................................................................ - 153 -

    1. Information on Parent Entities of the Reporting Company................................................................................................... - 153 -

    2. Other Reference Information................................................................................................................................................ - 153 -

PART II. INFORMATION CONCERNING GUARANTORS OF THE REPORTING COMPANY.................................... - 154 -

Cover Page

【Document title】 Annual Securities Report

Clause of stipulationArticle 24, Paragraph 1 of the Financial Instruments and Exchange Act of Japan

【Place of filing】 Director-General, Kanto Local Finance Bureau

【Filing date】 June 23, 2025

【Fiscal year】 The 78th term (from April 1, 2024 to March 31, 2025)

【Company name】 Kabushiki Kaisha AUTOBACS SEVEN

【Company name in English】 AUTOBACS SEVEN CO., LTD.

【Title and name of representative】 Yugo Horii, Representative Director & Chief Executive Officer

【Address of head office】 6-52, Toyosu 5-chome, Koto-ku, Tokyo, Japan

【Telephone number】 +81-3-6219-8829

【Name of contact person】 Noritaka Hiraga, General Manager, Corporate Management

【Nearest place of contact】 6-52, Toyosu 5-chome, Koto-ku, Tokyo, Japan

【Telephone number】 +81-3-6219-8829

【Name of contact person】 Noritaka Hiraga, General Manager, Corporate Management

【Place for public inspection】 Tokyo Stock Exchange, Inc.

(2-1 Nihombashi Kabutocho, Chuo-ku, Tokyo, Japan)

‌PART I: COMPANY INFORMATION
  1. ‌OVERVIEW OF COMPANY
    1. ‌Summary of Business Results

      (1) Consolidated Financial Summary

      Term

      74th fiscal term

      75th fiscal term

      76th fiscal term

      77th fiscal term

      78th fiscal term

      Accounting Period

      Year ended Mar. 31, 2021

      Year ended Mar. 31, 2022

      Year ended Mar. 31, 2023

      Year ended Mar. 31, 2024

      Year ended Mar. 31, 2025

      Net sales (Million yen)

      220,449

      228,586

      236,235

      229,856

      249,525

      Ordinary profit (Million yen)

      11,219

      11,246

      11,574

      8,093

      12,516

      Net income attributable to

      (Million yen)

      owners of parent

      7,050

      7,010

      7,239

      6,355

      8,132

      Comprehensive income (Million yen)

      9,039

      7,725

      8,730

      6,857

      7,705

      Net assets (Million yen)

      123,833

      122,892

      126,963

      129,152

      131,963

      Total assets (Million yen)

      187,914

      189,910

      194,327

      194,948

      228,170

      Net assets per share (Yen)

      1,542.40

      1,572.48

      1,624.44

      1,652.71

      1,679.29

      Net income per share (Yen)

      88.28

      89.17

      92.87

      81.52

      103.89

      Diluted net income per share (Yen)

      -

      -

      -

      -

      -

      Equity ratio (%)

      65.6

      64.5

      65.2

      66.1

      57.8

      Return on equity (%)

      5.8

      5.7

      5.8

      5.0

      6.2

      Price-to-earnings ratio (Times)

      17.0

      15.1

      15.6

      19.7

      14.5

      Cash flows from operating

      (Million Yen)

      activities

      17,163

      5,712

      10,687

      14,431

      3,944

      Cash flows from investing

      (Million yen)

      activities

      (6,085)

      (7,710)

      (7,652)

      (449)

      (18,020)

      Cash flows from financing

      (Million yen)

      activities

      (309)

      (12,300)

      (3,495)

      (7,413)

      13,973

      Cash and cash equivalents at

      (Million yen)

      end of period

      38,903

      24,751

      24,503

      31,278

      31,181

      Number of employees

      [Separate, average number of (Persons) temporary employees]

      4,279

      [853]

      4,388

      [779]

      4,477

      [822]

      4,385

      [815]

      5,201

      [1,123]

      (Notes) 1. Diluted earnings per share was not presented because there was no dilution for the fiscal year.

    2. The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, March 31, 2020), etc. has been adopted since the beginning of the fiscal year ended March 31, 2022, and the accounting standard, etc. is applied to major management indicators, etc. since the fiscal year ended March 31, 2022.

      (2) Non-Consolidated Financial Summary

      Term

      74th fiscal term

      75th fiscal term

      76th fiscal term

      77th fiscal term

      78th fiscal term

      Accounting Period

      Year ended Mar. 31, 2021

      Year ended Mar. 31, 2022

      Year ended Mar. 31, 2023

      Year ended Mar. 31, 2024

      Year ended Mar. 31, 2025

      Net sales

      (Million yen)

      155,082

      155,957

      158,807

      155,489

      165,218

      Ordinary profit

      (Million yen)

      7,965

      9,038

      9,529

      4,724

      10,054

      Net income

      (Million yen)

      5,086

      5,779

      5,421

      1,156

      6,548

      Capital stock

      (Million yen)

      33,998

      33,998

      33,998

      33,998

      33,998

      Total number of shares issued

      (Shares)

      84,050,105

      82,050,105

      82,050,105

      82,050,105

      82,050,105

      Net assets

      (Million yen)

      116,315

      113,914

      114,447

      110,983

      112,443

      Total assets

      (Million yen)

      161,384

      156,385

      160,054

      163,183

      175,995

      Net assets per share

      (Yen)

      1,455.75

      1,460.94

      1,467.46

      1,422.80

      1,432.57

      Dividend per share

      60.00

      60.00

      60.00

      70.00

      60.00

      [Of which, interim dividend per

      share]

      (Yen)

      [30.00]

      [30.00]

      [30.00]

      [30.00]

      [30.00]

      Net income per share

      (Yen)

      63.67

      73.48

      69.52

      14.83

      83.64

      Diluted earnings per share

      (Yen)

      -

      -

      -

      -

      -

      Equity ratio

      (%)

      72.1

      72.8

      71.5

      68.0

      63.9

      Return on equity

      (%)

      4.4

      5.0

      4.7

      1.0

      5.9

      Price-to-earnings ratio

      (Times)

      23.6

      18.3

      20.8

      108.1

      18.0

      Dividend payout ratio

      (%)

      94.2

      81.7

      86.3

      472.0

      71.7

      Number of employees

      1,094

      1,050

      1,057

      997

      884

      [Separate, average number of

      temporary employees]

      (Persons)

      [55]

      [49]

      [62]

      [85]

      [82]

      Total shareholder return

      [Compared with TOPIX Total Return Index]

      (%)

      (%)

      125.2

      [142.1]

      117.6

      [145.0]

      130.4

      [153.4]

      148.8

      [216.8]

      146.0

      [213.4]

      Highest share price

      (Yen)

      1,581

      1,644

      1,509

      1,681

      1,662

      Lowest share price

      (Yen)

      1,138

      1,292

      1,312

      1,431

      1,381

      (Notes) 1. The dividend per share for the 77th fiscal year includes a commemorative dividend of ¥10 per share for the 50th anniversary of AUTOBACS.

      1. Of the dividend of ¥60 per share for the 78th fiscal year, the year-end dividend of ¥30 per share is scheduled to be a matter for resolution at the Annual General Meeting of Shareholders to be held on June 24, 2025.

      2. Diluted earnings per share was not presented because there was no dilution for the fiscal year.

      3. The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, March 31, 2020), etc. has been adopted since the beginning of the fiscal year ended March 31, 2022, and the accounting standard, etc. is applied to major management indicators, etc. since the fiscal year ended March 31, 2022.

      4. The stock price high and stock price low are stock prices on the Prime Market of the Tokyo Stock Exchange from April 4, 2022 and on the First Section of the Tokyo Stock Exchange prior to that.

      1. ‌History

        Month/Year

        Overview

        Feb./1947 Aug./1948

        Jan./1958 Nov./1974

        Apr./1975

        Nov./1977 Aug./1979 Mar./1980 Mar./1989 May/1991 Aug./1993 Sep./1993 Jan./1995

        Mar./1995 Mar./1996 Mar./1997

        Aug./1999 Jun./2000

        Dec./2001 Apr./2002

        Jun./2002 Oct./2004 Mar./2007 Feb./2012

        Jul./2014 Apr./2015 Mar./2016 Feb./2017 Mar./2017 Jun./2017 Nov./2018 Nov./2021 Apr./2022

        Dec./2022

        Aug./2024 Oct./2024

        The late Toshio Sumino founded Suehiro Shokai as a privately owned wholesaler of automobile parts in Osaka.

        Suehiro Shokai was reorganized into a joint-stock company named Fuji-Shokai Co., Ltd. in Osaka. It began wholesale of automobile parts.

        Independent wholesale department, established Daiho Sangyo Co., Ltd.

        Opened AUTOBACS Higashi Osaka store as the Company's first directly managed one-stop specialty store for automotive goods and services which is the first in Japan.

        Started the franchise business system and opened AUTOBACS Hakodate Nakamichi store as the first franchise store.

        Released tires, oil and batteries under our own private brand. Opened AUTOBACS 100th store.

        Changed the company name to AUTOBACS SEVEN Co., Ltd. Listed on the second section of the Osaka Securities Exchange.

        Opened first overseas store in Taiwan, beginning AUTOBACS store's expansion to the overseas market. Listed on the Second Section of the Tokyo Stock Exchange.

        Changed listings to the first sections of the Tokyo Stock Exchange and the Osaka Securities Exchange. Established AUTOBACS VENTURE SINGAPORE PTE LTD In May of the same year, the first store in Singapore opened.

        Listed on the London Stock Exchange. Opened AUTOBACS 500th store.

        Opened the first Super AUTOBACS store in Chiba prefecture as a new store format which covers larger marketing areas than an AUTOBACS store.

        Established a joint venture, AUTOBACS SEVEN Europe S.A.S. (currently AUTOBACS FRANCE S.A.S.), in partnership with France Renault. (In June 2001, opened first store in France.)

        Opened the first AUTOBACS Hashiriya Tengoku Secohan Ichiba (currently AUTOBACS Secohan Ichiba) for sales and purchases of used automotive goods in Kanagawa prefecture.

        Released an original sports car named GARAIYA of which AUTOBACS led the design and production. Opened the first AUTOBACS EXPRESS store in Kanagawa prefecture which combined a gas station and a store for automotive goods.

        Introduced CARS system for used car sales.

        Moved the headquarters of AUTOBACS SEVEN Co., Ltd. to Koto-ku, Tokyo. Delisted from the London Stock Exchange.

        Acquisition of ISO14001 certification at the Toyosu main store. (The continuation of certification was cancelled in 2017)

        Revamped the AUTOBACS Group Private Brand and launched AQ. brand. Official BMW/MINI dealership business started operation in Toshima-ku, Tokyo.

        Opened first AUTOBACS Used Car Purchase Store that specializes in purchasing cars in Setagaya-ku, Tokyo. Started running Chain Growth Co., Ltd. mainly to recruit, supply and retain mechanic personnel.

        Established ABT Marketing Co., Ltd., a joint venture with CCC Marketing Co., Ltd. Launched JACK & MARIE brand that provides original lifestyle goods.

        Opened A PIT AUTOBACS SHINONOME as a new concept store for AUTOBACS.

        Opened the first store of the garage lifestyle brand "GORDON MILLER" (GORDON MILLER KURAMAE) Transferred from the First Section to the Prime Market of the Tokyo Stock Exchange following a review of the market classification of the Tokyo Stock Exchange.

        Established BACS E-Mobility Co., Ltd. (currently BACS e-Mobility Co., Ltd.)

        Concluded a dealership agreement with BYD Auto Japan Co., Ltd., the Japanese corporation of electric vehicle manufacturer BYD Co., Ltd.

        Acquired Otoron Co., Ltd., which operates "Otoron," a used car dealership specializing in in-house financing based on its own credit screening, and made it a subsidiary.

        Acquired Tokatsu Holdings Co., Ltd., which operates authorized Honda dealerships, and made it a subsidiary.

        Month/Year

        Overview

        Jan./2025 Mar./2025

        Acquired BEE LINE Corporation, which operates primarily in the Kyushu region, and made it a subsidiary. Number of brand stores: 1,177 (including 1,029 in Japan and 148 overseas) / Including co-located stores and in-shop stores

        *Effective April 1, 2024, the count has been changed to include co-located stores and in-shop stores.

      2. ‌Description of Business

        The Group consists of the Company, 40 subsidiaries, and 12 associated companies and operates businesses involved in the wholesale and retail automotive goods businesses in and outside Japan, online sales, the purchase and sale of automobiles, statutory safety inspection and maintenance services, body repair, coating, painting, imported automobile dealerships, the leasing of store facilities and credit-related businesses provided to the AUTOBACS Group companies.

        The Group's business activities and their relationships with other business divisions are described below.

        The following four divisions are the same as the segments in the section, V. FINANCIAL INFORMATION, 1. Consolidated Financial Statements etc., (1) Notes to consolidated financial statements (Segment information etc.).

        1. AUTOBACS Business

          Wholesaling of automotive goods such as tires, wheels, and car electronics to domestic franchise corporations. Sale and installation services of automotive goods, maintenance services, statutory safety inspection, automobile purchase and sale, bodywork and painting services mainly to domestic and overseas general consumers. Major store brands: AUTOBACS, Super AUTOBACS, AUTOBACS Secohan Ichiba and AUTOBACS CARS, etc.

        2. Consumer Business

          Purchase and sales of new cars and used cars to general consumers as a retailer other than for AUTOBACS business. Provision of automotive goods through sales to corporate customers and in collaboration with offline stores through our corporate website and official app. Statutory safety inspections, maintenance and sheet metal services.

        3. Wholesale Business

          In addition to wholesaling of automotive goods and other items mainly to domestic hardware stores, wholesaling and exporting of automotive goods and other items to domestic and overseas franchisee corporations and retailers. In addition, the wholesaling of private brand items such as lifestyle brand goods.

        4. Expansion Business

          Business mainly conducted by subsidiaries, such as credit-related business, insurance agency, intermediation of individual credit purchases at the stores of domestic franchisee corporations, the issuance of affiliated credit cards, and the leasing of equipment, etc. to domestic franchisee corporations. In addition, real estate development business and next-generation micro-mobility services such as for specified motorized bicycles.

          [Organization Chart]

          The Group's organization is as illustrated below.



          (Notes) 1. In April 2025, CAP Style Co., Ltd. changed its trade name to CAP Co., Ltd.

          1. In April 2025, FATRASTYLING Inc. changed its trade name to GORDON MILLER INC.

          2. In April 2025, AUTOBACS Minami-Nihon Sales Ltd. changed its trade name to AUTOBACS Nishi-Nihon Sales Ltd.

      3. ‌Subsidiaries and Associates

        Company name

        Location

        Share capital (Millions of

        yen)

        Principal business

        Holding ratio of voting rights

        (%)

        Relationship

        Officers serving concurrent positions, etc.

        Financial support

        Business transaction

        Leasing of facilities

        (Consolidated Subsidiaries)

        AUTOBACS

        Higashi-Nihon Sales Ltd.

        Ichikawa City, Chiba

        100

        AUTOBACS

        Business

        100.0

        Officers holding concurrent positions: 8 (of which 8 are the Company's employees)

        -

        Sale and purchase of products

        Store equipment leasing

        AUTOBACS

        Chubu Sales Ltd.

        Iida City, Nagano

        50

        AUTOBACS

        Business

        100.0

        Officers holding concurrent positions: 4 (of which 4 are the Company's

        employees)

        Loans

        Sale and purchase of products

        Store equipment leasing

        YUEI CO., LTD.

        Koshigaya City, Saitama

        96

        AUTOBACS

        Business

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the Company's employees)

        Loans

        Sale of products

        Store equipment leasing

        AUTOBACS

        Tsukuba Co., Ltd.

        Koto-ku, Tokyo

        50

        AUTOBACS

        Business

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the

        Company's employees)

        Loans

        Sale of products

        Store equipment leasing

        Puma Ltd.

        Imizu City, Toyama

        33

        AUTOBACS

        Business

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the

        Company's employees)

        -

        Sale of products

        Store equipment leasing

        AUTOBACS

        Kansai Sales Ltd.

        Shijonawate City, Osaka

        100

        AUTOBACS

        Business

        100.0

        Officers holding concurrent positions: 4 (of which 4 are the Company's

        employees)

        -

        Sale and purchase of products

        Store equipment leasing

        AUTOBACS

        Minami-Nihon Sales Ltd. (Note 6)

        Minami-ku, Hiroshima City

        100

        AUTOBACS

        Business

        100.0

        Officers holding concurrent positions: 9 (of which 9 are the

        Company's employees)

        Loans

        Sale and purchase of products

        Store equipment leasing

        AUTOBACS VENTURE SINGAPORE PTE LTD

        Singapore, Singapore

        6,400

        (Thousands

        of S$)

        AUTOBACS

        Business

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the

        Company's employees)

        -

        Sale and purchase of products

        -

        AUTOBACS FRANCE S.A.S.

        (Note 5)

        Pierrelaye, France

        35,300

        (Thousands of EUR)

        AUTOBACS

        Business

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the

        Company's employees)

        -

        Sale of products

        -

        AUTOBACS CAR CARE (SINGAPORE) PTE. LTD.

        Singapore, Singapore

        500

        (Thousands

        of S$)

        AUTOBACS

        Business

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the Company's

        employees)

        -

        -

        -

        Shaken-Bankin DEPOT Inc.

        Urayasu City, Chiba

        100

        AUTOBACS

        Business

        100.0

        Officers holding concurrent positions: 4 (of which 4 are the

        Company's employees)

        Loans

        Sale of products, Outsourcing of body repair

        Office leasing

        UTAM ENTERPRISE Co.,

        Ltd.

        Shibuya-ku, Tokyo

        10

        AUTOBACS

        Business

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the

        Company's employees)

        -

        -

        -

        Company name

        Location

        Share capital (Millions of

        yen)

        Principal business

        Holding ratio of voting

        rights (%)

        Relationship

        Officers serving concurrent positions, etc.

        Financial support

        Business transaction

        Leasing of facilities

        AUTOBACS DEALER GROUP HOLDINGS Co.,

        Ltd.

        Nerima-ku, Tokyo

        -

        Consumer Business

        100.0

        Officers holding concurrent positions: 4 (of which 4 are the Company's

        employees)

        Loans

        Sale of products

        -

        Seiwa Automobile Sales Co., Ltd.

        Ritto City, Shiga

        10

        Consumer Business

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the Company's employees)

        -

        Sale of products

        Office leasing

        Takamori Jidousha Seibi Kogyo Co., Ltd.

        Tsu City, Mie

        10

        Consumer Business

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the

        Company's employees)

        Loans

        Sale of products

        -

        BACS Boots Co., Ltd.

        Inzai City, Chiba

        100

        Consumer Business

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the Company's employees)

        Loans

        Sale of products

        Store equipment leasing

        Bacs Advance Co., Ltd.

        (Note 2)

        Utsunomiya City, Tochigi

        30

        Consumer Business

        100.0

        (100.0)

        Officers holding concurrent positions: 2 (of which 2 are the Company's

        employees)

        Loans

        -

        -

        BACS e-Mobility Co., Ltd. (Note 2)

        Nerima-ku, Tokyo

        100

        Consumer Business

        100.0

        (100.0)

        Officers holding concurrent positions: 2 (of which 2 are the

        Company's employees)

        Loans

        Sale of products

        Store equipment leasing

        Kondo Automotive Industry Co., Ltd.

        Kumiyama-cho, Kuse-gun, Kyoto

        10

        Consumer Business

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the Company's

        employees)

        -

        Sale of products

        -

        Otoron Co., Ltd.

        Chuo-ku, Chiba

        50

        Consumer Business

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the Company's employees)

        Loans

        Sale of products

        -

        Tokatsu Holdings Co., Ltd. (Note 2)

        Matsudo City, Chiba

        211

        Consumer Business

        100.0

        (100.0)

        Officers holding concurrent positions: 3 (of which 3 are the Company's

        employees)

        -

        -

        -

        HONDA CARS TOKATSU CO., LTD. (Note 2, 10)

        Matsudo City, Chiba

        50

        Consumer Business

        100.0

        (100.0)

        Officers holding concurrent positions: 3 (of which 3 are the

        Company's employees)

        -

        -

        -

        TOKATSU PLANNING CO., LTD. (Note 2)

        Matsudo City, Chiba

        50

        Consumer Business

        100.0

        (100.0)

        -

        -

        -

        -

        TOKATSU BODY FACTORY CO., LTD. (Note 2, 10)

        Matsudo City, Chiba

        50

        Consumer Business

        100.0

        (100.0)

        -

        -

        -

        -

        Power Control Technique Co., Ltd. (Note 2)

        Kiryu City, Gunma

        20

        Consumer Business

        100.0

        (100.0)

        Officers holding concurrent positions: 3 (of which 3 are the

        Company's employees)

        -

        -

        -

        Company name

        Location

        Share capital (Millions of

        yen)

        Principal business

        Holding ratio of voting

        rights (%)

        Relationship

        Officers serving concurrent positions, etc.

        Financial support

        Business transaction

        Leasing of facilities

        C6-2 Holdings Co., Ltd.,

        Koto-ku, Tokyo

        10

        Consumer Business

        100.0

        Officers holding concurrent positions: 4 (of which 4 are the Company's

        employees)

        Loans

        purchase of products

        -

        BEE LINE

        Corporation (Note 2)

        Miyazaki City, Miyazaki

        10

        Consumer Business

        100.0

        (100.0)

        Officers holding concurrent positions: 4 (of which 4 are the Company's employees)

        -

        -

        -

        TIRE.COM Ltd.

        (Note 2)

        Chuo-ku, Fukuoka

        1

        Consumer Business

        100.0

        (100.0)

        Officers holding concurrent positions: 2 (of which 2 are the

        Company's employees)

        -

        -

        -

        CAP Style Co., Ltd. (Note 7)

        Ota-ku, Tokyo

        100

        Wholesale Business

        100.0

        Officers holding concurrent positions: 4 (of which 4 are the Company's employees)

        Loans

        Sale and purchase of products

        -

        HOT STUFF CORPORATION

        Onojo City, Fukuoka

        47

        Wholesale Business

        100.0

        Officers holding concurrent positions: 4 (of which 4 are the Company's

        employees)

        -

        Sale and purchase of products

        -

        FATRASTYLING

        Inc. (Note 8)

        Gotemba City, Shizuoka

        5

        Wholesale Business

        70.0

        Officers holding concurrent positions: 2 (of which 2 are the

        Company's employees)

        Loans

        Sale and purchase of products

        -

        AUTOBACS (CHINA) AUTOGOODS COMMERCE Co.,

        Ltd.

        Beijing, China

        98,922

        (Thousands of RMB)

        Wholesale Business

        96.6

        Officers holding concurrent positions: 5 (of which 5 are the Company's

        employees)

        Loans

        Sale and purchase of products

        -

        AUTOBACS CAR SERVICE MALAYSIA SDN. BHD.

        Kuala Lumpur, Malaysia

        14,680

        (Thousands of MYR)

        Wholesale Business

        100.0

        Officers holding concurrent positions: 2 (of which 2 are the Company's employees)

        -

        Sale of products

        -

        AUTOBACS AUSTRALIA PTY LTD

        New South Wales, Australia

        9,338

        (Thousands of AU$)

        Wholesale Business

        100.0

        Officers holding concurrent positions: 2 (of which 2 are the Company's

        employees)

        Loans

        Sale of products

        -

        AUTOBACS

        Management Service Co., Ltd.

        Kita-ku, Osaka

        90

        Expansion Business

        100.0

        Officers holding concurrent positions: 2 (of which 2 are the

        Company's employees)

        -

        Outsourcing of administrativ e tasks

        Office leasing

        AUTOBACS

        Financial Service Co., Ltd.

        Chuo-ku, Tokyo

        15

        Expansion Business

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the Company's employees)

        Loans

        Sale of lease assets, purchase of guaranteed products

        Office leasing

        ABT Marketing Co., Ltd.

        Koto-ku, Tokyo

        50

        Expansion Business

        51.0

        Officers holding concurrent positions: 4 (of which 4 are the Company's employees)

        -

        Outsourcing of marketing analysis

        Office leasing

        Company name

        Location

        Share capital (Millions of

        yen)

        Principal business

        Holding ratio of voting

        rights (%)

        Relationship

        Officers serving concurrent positions, etc.

        Financial support

        Business transaction

        Leasing of facilities

        VEEMO, Inc.

        Koto-ku, Tokyo

        30

        Expansion Business

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the Company's employees)

        -

        Sale of products

        Office leasing

        AUTOBACS

        Digital Initiative Co., Ltd.

        Koto-ku, Tokyo

        95

        Company-wide

        100.0

        Officers holding concurrent positions: 4 (of which 3 are the Company's employees)

        -

        Support for information processing services

        Office leasing

        Chain Growth Co., Ltd.

        Koto-ku, Tokyo

        45

        Company-wide

        100.0

        Officers holding concurrent positions: 3 (of which 3 are the Company's

        employees)

        -

        Acceptance of personnel from staffing agencies

        Office leasing

        Company name

        Location

        Share capital (Millions of

        yen)

        Principal business

        Holding ratio of voting

        rights (%)

        Relationship

        Officers serving concurrent positions, etc.

        Financial support

        Business transaction

        Leasing of facilities

        (Entities accounted for using equity method)

        NORTHERN JAPAN AUTOBACS Co.,

        Ltd.

        Toyohira-ku, Sapporo City

        100

        (AUTOBACS

        Business)

        34.0

        Officers holding concurrent positions: 1 (of which none is the

        Company's employee)

        -

        Sale of products

        Store equipment leasing

        Hokuei Shoji Ltd. (Note 3)

        Morioka City, Iwate

        50

        (AUTOBACS

        Business)

        18.6

        -

        -

        Sale of products

        Store equipment leasing

        IA AUTOBACS

        Co., Ltd.

        Totsuka-ku, Yokohama City

        98

        (AUTOBACS

        Business)

        34.0

        Officers holding concurrent positions: 1 (of which 1 is the Company's

        employee)

        -

        Sale of products

        Store equipment leasing

        BUFFALO CO., LTD.

        (Note 4)

        Kawaguchi City, Saitama

        653

        (AUTOBACS

        Business)

        21.3

        -

        -

        Sale of products

        Store equipment leasing

        BLUE OCEAN

        Ltd. (Note 3)

        Kumagaya City, Saitama

        50

        (AUTOBACS

        Business)

        17.1

        -

        -

        Sale of products

        Store equipment leasing

        FUNUS

        Corporation

        Minato-ku, Tokyo

        100

        (AUTOBACS

        Business)

        25.0

        -

        -

        Sale of products

        Store equipment leasing

        Total Ace Ltd.

        Sakai City, Osaka

        95

        (AUTOBACS

        Business)

        20.0

        -

        -

        Sale of products

        Store equipment leasing

        SIAM AUTOBACS CO., LTD.

        Bangkok, Thailand

        169,900

        (Thousands of THB)

        (AUTOBACS

        Business)

        23.4

        Officers holding concurrent positions: 1 (of which 1 is the Company's

        employee)

        Loans

        Royalty income

        -

        BEAD Co., Ltd.

        Chuo-ku, Tokyo

        100

        (Consumer Business)

        50.0

        Officers holding concurrent positions: 1 (of which 1 is the Company's employee)

        Loans

        Sale of products

        -

        Company name

        Location

        Share capital (Millions of

        yen)

        Principal business

        Holding ratio of voting

        rights (%)

        Relationship

        Officers serving concurrent positions, etc.

        Financial support

        Business transaction

        Leasing of facilities

        FLEET PITLOCK

        Co., Ltd. (Note 3)

        Chiyoda-ku, Tokyo

        73

        (Consumer Business)

        18.2

        Officers holding concurrent positions: 1 (of which 1 is the Company's

        employee)

        -

        -

        -

        Kit Loong Tayaria Sdn.Bhd.

        Kuala Lumpur, Malaysia

        2,250

        (Thousands of MYR)

        (Wholesale Business)

        20.0

        Officers holding concurrent positions: 1 (of which 1 is the Company's employee)

        -

        -

        -

        Guangdong Car House Electronic Commerce Technology Co., Ltd.

        Guangdong, China

        47,814

        (Thousands of RMB)

        (Wholesale Business)

        20.0

        Officers holding concurrent positions: 1 (of which 1 is the

        Company's employee)

        -

        -

        -

        (Notes) 1. In the "Principal business" column, segment names are entered.

        1. The numbers in the parentheses below Holding ratio of voting rights are indirect ownership ratios included in the ownership ratios.

        2. Listed as an associated company due to its substantial influence despite its voting rights ratio being less than 20/100.

        3. Securities Report has been submitted.

        4. They are specified subsidiaries.

        5. In April 2025, AUTOBACS Minami-Nihon Sales Ltd. changed its trade name to AUTOBACS Nishi-Nihon Sales Ltd.

        6. In April 2025, CAP Style Co., Ltd. changed its trade name to CAP Co., Ltd.

        7. In April 2025, FATRASTYLING Inc. changed its trade name to GORDON MILLER INC.

        8. In April 2025, Shaken-Bankin DEPOT Inc. changed its trade name to AUTOBACS Next-Generation Vehicle Laboratory Inc.

        9. In April 2025, TOKATSU BODY FACTORY CO., LTD. was absorbed by HONDA CARS TOKATSU CO., LTD.

      4. ‌Employees

      1. Consolidated basis

        As of March 31, 2025

        Name of segment

        Number of employees (Persons)

        AUTOBACS Business

        3,362

        (1,001)

        Consumer Business

        911

        (82)

        Wholesale Business

        395

        (11)

        Expansion Business

        150

        (23)

        Total reportable segments

        4,818

        (1,117)

        Company-wide (common)

        383

        (6)

        Total

        5,201

        (1,123)

        (Notes) 1. The number of employees indicates the number of persons working for the AUTOBACS SEVEN Group.

        The yearly average number of temporary employees is shown in parentheses.

        1. The number of employees in the Company-wide (common) category includes employees who belong to the administration division.

        2. The number of employees has increased by 816 compared to the end of the previous consolidated fiscal year. The main reason for this increase is the consolidation of multiple subsidiaries during the current consolidated fiscal year.

      2. Non-consolidated basis

        As of March 31, 2025

        Number of employees

        (Persons)

        Average age

        (Years old)

        Average years of service

        (Years)

        Average annual wages

        (Thousand yen)

        884 (82)

        45.7

        16.6

        7,014

        Name of segment

        Number of employees (Persons)

        AUTOBACS Business

        480

        (50)

        Consumer Business

        116

        (20)

        Wholesale Business

        16

        (2)

        Expansion Business

        49

        (4)

        Total reportable segments

        661

        (76)

        Company-wide (common)

        223

        (6)

        Total

        884

        (82)

        (Notes) 1. The number of employees indicates the number of persons working for the Company.

        The yearly average number of temporary employees is shown in parentheses.

        1. Figures for average annual wages include bonuses and other non-standard payments.

        2. The number of employees in the Company-wide (common) category includes employees who belong to the administration division.

      3. Labor unions

        1. Name UA Zensen All AUTOBACS SEVEN Union

        2. Upper group UA Zensen

        3. Labor relations Management-labor relations have been sound.

      4. Percentage of female managers, percentage of eligible male employees who take childcare leave, and gender pay gap

      1. The reporting company

        As of March 31, 2025

        Fiscal year under review

        Percentage of female managers (%)

        (Note 1)

        Percentage of eligible male employees who take childcare leave (%)

        (Note 2)

        Gender pay gap (%) (Note 3)

        All employees

        Full-time employees

        Part-time and fixed-term employees

        7.5

        50.0

        59.5

        75.4

        54.9

        (Notes) 1. Calculated based on the provisions of the Act on the Promotion of Female Participation and Career Advancement in the Workplace (Act No. 64 of 2015)

        Percentage of female managers indicates the proportion of women at the group manager level or higher, excluding officers.

        Manager-level positions are defined as group manager level or higher at headquarters and store manager level or higher at stores.

        1. Percentage of eligible male employees who take childcare leave under Article 71-4 (i) of the Ordinance for Enforcement of the Act on Childcare Leave, Caregiver Leave, and Other Measures for the Welfare of Workers Caring for Children or Other Family Members (Ordinance of the Ministry of Labor, No. 25 of 1991) based on the provisions of the Act on Childcare Leave, Caregiver Leave, and Other Measures for the Welfare of Workers Caring for Children or Other Family Members (Act No. 76 of 1991).

          Percentage of eligible male employees who take childcare leave is percentage of all directly employed eligible male employees regardless of type or term of employment.

        2. Gender pay gap is the average pay of female employees as a percentage of the average pay of male employees.

      2. Consolidated subsidiaries

        As of March 31, 2025

        Company name

        Fiscal year under review

        Percentage of female managers (%)

        (Note 1)

        Percentage of eligible male employees who take childcare leave (%)

        (Note 2)

        Gender pay gap (%) (Note 3)

        All employees

        Full-time employees

        Part-time and fixed-term employees

        AUTOBACS Digital Initiative Co., Ltd.

        4.8

        100.0

        55.5

        54.0

        80.5

        CAP Style Co., Ltd.

        -

        -

        51.7

        77.3

        31.0

        Tokatsu Holdings Co., Ltd (Note 4)

        -

        -

        60.7

        65.8

        70.8

        Otoron Co., Ltd.

        8.0

        60.0

        68.1

        78.7

        101.3

        C6-2 Holdings Co., Ltd., (Note 4)

        -

        25.0

        64.2

        94.6

        100.4

        AUTOBACS Higashi-Nihon Sales Ltd.

        -

        28.6

        53.4

        69.6

        79.9

        AUTOBACS Chubu Sales Ltd.

        -

        -

        49.7

        63.3

        75.6

        YUEI CO., LTD.

        5.9

        -

        47.3

        77.3

        116.0

        Puma Ltd.

        3.8

        100.0

        63.1

        76.0

        71.5

        AUTOBACS Kansai Sales Ltd.

        -

        66.7

        46.0

        62.6

        93.7

        AUTOBACS Minami-Nihon Sales Ltd.

        1.3

        20.0

        56.6

        67.0

        65.4

        (Notes) 1. Calculated based on the provisions of the Act on the Promotion of Female Participation and Career Advancement in the Workplace (Act No. 64 of 2015)

        Percentage of female managers indicates the proportion of women at the group manager level or higher, excluding officers.

        Manager-level positions are defined as group manager level or higher at headquarters and store manager level or higher at stores.

        1. Percentage of eligible male employees who take childcare leave under Article 71-4 (i) of the Ordinance for Enforcement of the Act on Childcare Leave, Caregiver Leave, and Other Measures for the Welfare of Workers Caring for Children or Other Family Members (Ordinance of the Ministry of Labor, No. 25 of 1991) based on the provisions of the Act on Childcare Leave, Caregiver Leave, and Other Measures for the Welfare of Workers Caring for Children or Other Family Members (Act No. 76 of 1991).

          Percentage of eligible male employees who take childcare leave is percentage of all directly employed eligible male employees regardless of type or term of employment.

        2. Gender pay gap is the average pay of female employees as a percentage of the average pay of male employees.

        3. Tokatsu Holdings Co., Ltd. and C6-2 Holdings Co., Ltd. indicate ratios for the entire group, including subsidiaries.

  2. ‌BUSINESS OVERVIEW
    1. ‌Management Policies, Management Environment, and Issues to Be Addressed

      Management policies, management environment, and issues to be addressed of the Group are as follows.

      Forward-looking statements in this document are based on the judgment of the Group at the end of the fiscal year under review.

      1. Management policy

        • Purpose

          Ensuring the safety of our communities while driving and enriching customersʼ lives

        • Direction of the AUTOBACS SEVEN Evolution Dedicated towards providing you the joy of going out

          In accordance with the Group's Purpose of "Ensuring the safety of our communities while driving and enriching customers' lives," the Group aims to resolve various social issues in mobility life, in order to realize a sustainable society in which people and mobility exist in harmony as well as sustainable growth of the Group.

          In 2023, we announced our long-term vision "Beyond AUTOBACS Vision 2032" in which we target consolidated net sales of

          ¥500 billion in fiscal 2032, and presented what we aim to be, namely, the direction for AUTOBACS SEVEN's evolution, "dedicated towards providing you the joy of going out."

          In May 2024, we announced the 2024 Medium-term Business Plan "Accelerating Towards Excellence" running until fiscal 2026 in order to grow even faster towards achieving the long-term vision. As a new direction for evolution, we aim to globally build a mobility life infrastructure for customers, and both in Japan and overseas, we will continue to suggest to customers the enjoyment of going out by lowering their mobility inconvenience. We aim to become an indispensable part of society as an infrastructure player that underpins the mobility society by evolving into a corporate group that gains more support from customers.

      2. Business environment

        The Japanese economy has been trending moderately toward a recovery with an improvement in the employment environment and an increase in inbound demand. On the other hand, the economic outlook remains uncertain, largely reflecting the slowdown in consumer spending due to a decline in the working population, continued increases in prices, and concerns regarding the policies of the United States.

        In the automotive industry, demand for electric vehicles (EVs), which had been increasing on the back of growing awareness of sustainability around the world, has slowed and the EV market is temporarily stagnant. In Japan, signs of unprecedented change are beginning to emerge, such as discussions about the potential merger of two automakers. In addition, in the automotive aftermarket, an expansion into peripheral business and M&A deals involving companies in different industries are accelerating, resulting in the intensification of the competition for customers.

        The relationships that people have with cars are changing, reflecting the technological innovation of the cars themselves coupled with the diversification of consumers' values and purchasing behaviors as society matures. As a result of these changes, while it was once common to own a car, the number of consumers who don't spend time or money on a car is increasing following the changes in what people value regarding transportation, specifically, people who think that a car is an item that should be used instead of owned. On the other hand, the number of choices supplanting car ownership, such as car sharing and subscription services, has been increasing in recent years.

        With the environment surrounding the car rapidly changing as described, it continues to be difficult to predict the direction and speed of change. Taking the change as an opportunity, not as threat, we will continue to provide value to customers in a sustained manner by taking action flexibly and nimbly while rightly identifying the changing needs and lifestyles of customers.

        According to figures from an announcement by the Auto-Parts & Accessories Retail Association (APARA), an organization to which the Company belongs, total store net sales of four association members between April 2024 and March 2025 were

        ¥418,426 million, an increase of 5.1% year on year. In addition, new vehicle sales*1 for the same period were approximately 4.57 million vehicles (a 1.0% increase year on year), and the number of registered used cars*2 for the same period was approximately

        3.17 million vehicles (a 0.8% increase year on year). Total automobile maintenance sales*3 in the market for the period from July 2023 through June 2024 were ¥6,256.1 billion (a 5.9% increase year on year), an increase for three consecutive years.

        *1 Japan Automobile Dealers Association (JADA), total for registered cars + compact passenger cars

        *2 Japan Automobile Dealers Association (JADA), total for standard-sized vehicles and compact passenger cars

        *3 Announced by Japan Automobile Service Promotion Association (JASPA)

      3. Priority business and financial issues to be addressed

        1. Operational issues

          We formulated a long-term vision "Beyond AUTOBACS Vision 2032," under which we aim to achieve consolidated net sales of

          ¥500 billion in fiscal 2032. We have steadily proceeded with various measures from both a near-term perspective and a medium-to long-term perspective by announcing our quantitative domestic targets of 1,300 group stores, 1 million officially-inspected vehicles and 150,000 purchased or sold vehicles. Since the net sales target of ¥500 billion is approximately double the current level, we think it is an essential element to create new business lines in addition to further growing our existing businesses. As this is a goal unable to be attained as an extension of the past, we are much required to take on a challenge for changing anew fundamentally and to have a drive to do so swiftly.

          Against this background, in May 2024, we formulated and released the 2024 Medium-term Business Plan "Accelerating Towards Excellence" in order to grow faster towards achieving the long-term vision. In the Medium-term Business Plan, we will allocate our corporate resources to retail and wholesale in a concentrated manner and develop the businesses globally and expand operations in neighboring and peripheral areas as a strategic focus. We announced performance targets for fiscal 2026, the final year of the Medium-term Business Plan, namely, consolidated net sales of ¥280 billion, consolidated operating profit of ¥15 billion, and return on invested capital (ROIC) of 7.0%. We set three priority measures to: i) create touch points; ii) develop and supply products and solutions; and iii) establish new business domains.

          In conducting the Medium-term Business Plan, we have put in place a system to seamlessly carry out activities from planning to execution under the leadership of young personnel who would play a key role in running the company in the future. Moreover, we seek to maximize the execution-engagement capabilities of the whole company by setting up a taskforce going beyond unit and group company boundaries. In fiscal 2025, in order to make business decisions swiftly and streamline our operational efficiency, we abolished executive officer position and will continue to conduct business spin-offs.

          With regard to "create touch points," the first priority measure, we have been expanding bases and wholesale customers with economies of scale in mind, opening AUTOBACS stores at an accelerated pace. During fiscal 2024, we opened 13 such stores and expanded through M&A activities the network of a total of 101 stores* comprising used car retailer Otoron, regular Honda dealers and tire retailer BEE LINE. Moreover, we opened three stores under new brands such as AUTO IN and AUTOBACS CARS, sending the number of new branches to 117 for fiscal 2024.

          *Number of stores at the time of M&A

          As for "develop and supply products and solutions," the second priority measure, we have been promoting structural reform from a supply chain management (SCM) perspective for the purpose of group optimization concerning three aspects composed of product procurement and development functions, logistics function, and sales function. In Phase 1, we are now working to consolidate our product procurement and development functions, thereby aiming to become more competitive through jointly developing and procuring products within the Group and developing high-quality and low-cost products. Going forward, we will also proceed with consolidating our logistics and sales functions.

          Moreover, through revising our franchise chain package, we have been striving to amend royalty rates, create unified tools for across Japan and enhance staff education programs. Specifically, we have been working to install at all the stores Safety Pit Camera enabling work to be viewed via the smartphone and stepping up basic training and specialty training such as for servicing and maintenance. Through these endeavors, we will make our stores more price-competitive and enhance store operations, thereby delivering an increased customer satisfaction.

          As for "establish new business domains," the third priority measure, through announcing VEEMO Welfare, a solution for prior reservation of the parking space for physically-handicapped persons, we have been rectifying the inappropriate use, a social challenge. At the same time, we have been operating ZEV dealers and developing an EV charging infrastructure. Our aim is to install EV quick chargers at 100 AUTOBACS Group stores by 2030.

          By the end of fiscal 2024, we have introduced them at 16 stores. We pursued these initiatives ahead of time as they might become sources of revenue for the Company in the future.

          As the effects of these measures materialized, both net sales and profits grew for fiscal 2024 and we achieved our operating profit target as planned. We will continue to execute the Medium-term Business Plan securely during fiscal 2025, the second year of the Medium-term Business Plan and speed up the initiatives to achieve the target of ¥15,000 million in operating profit for the

          final year of the plan period.

        2. Financial issues

          As for capital allocation during the Medium-term Business Plan period, we intend to invest capital of ¥35 billion cumulatively. Our policy is to stably pay an annual dividend of ¥60 per share while prioritizing investments in growth opportunities. We carried out active capital investment and M&A activities in the first year of the Medium-term Business Plan, already attaining over 50% of the 3-year investment plan. The subsidiaries grouped through M&A activities began to contribute to the Group's financial results, helping expand its consolidated group profit.

      4. Objective indicators, etc. used to determine the achievement of business objectives

      Objective indicators used to assess the achievement level of management targets of the Group include net sales, operating income, profit attributable to owners of parent and ROE.

      The targets for the fiscal year ending March 31, 2026, include net sales of 276.0 billion yen, operating income of 13.5 billion yen, profit attributable to owners of parent of 8.2 billion yen and ROE of 6.2%.

    2. ‌Approach and Initiatives Regarding Sustainability

      The details of approach and initiatives regarding sustainability are as follows.

      Matters concerning the future stated below are based on assessments as of the end of the fiscal year under review.

      1. Our Approach to Sustainability

        In April 2023, we established our Sustainability Basic Policy, setting forth two key goals: "Creation of businesses that solve social issues" and "Enhancing efforts that consider the environment and society." Based on this policy, we aim to create a safe, secure, and gentle society in which people, cars, and the environment exist in harmony. Through the products and services we provide, we are committed to building a sustainable society where people and cars can coexist. Furthermore, we believe that the concerted efforts of our employees to address social issues will contribute to achieving the Sustainable Development Goals (SDGs).

        1. Governance

          In January 2021, the Company launched the ESG & SDGs Promotion Project, led by the Representative Director & Chief Executive Officer, to promote company-wide management that integrates initiatives for environmental considerations, resolution of social issues, and governance with overall business operations. The discussions and decisions made within this project are reported to the Board of Directors, which provides approval, issues necessary instructions, and conducts supervision.The progress of KPIs set as non-financial targets is reported and shared four times a year at Executive Meetings or meetings of the Board of Directors. When a review or change to KPIs is required, deliberation and decision-making are carried out at the appropriate meeting.

          In April 2023, the Group established the Sustainability Basic Policy and related policies, and has been working to ensure compliance and to maintain and strengthen a robust governance system. Furthermore, by incorporating ESG perspectives into these policies, the Group promotes business activities aimed at realizing a sustainable society.



        2. Strategy

          With the approval of the Board of Directors, in 2021, the Group identified four material issues (materiality) which it needs to solve, to implement initiatives for achieving both enhancement of corporate value in the long term and the sustainable development of society. These issues are "Creation of businesses that solve social issues," "Enhancing efforts that consider the environment and society," "Development of organization and personnel," and "Sustainable and strong management base." For each material issue, the Group organized task forces and, led by Executive Officers who were not Directors at the time, set nonfinancial targets and KPIs for FY2030. Since FY2023, General Managers who were not Directors at the time have been responsible for driving these initiatives in collaboration with each business division and corporate department. In FY2024, the Group established a structure to transfer responsibility for implementation to Department Managers. Under this system, the Group will continue monitoring the progress of each of the measures implemented, thereby increasing the likelihood of achievement of "a safe, secure, and gentle society in which people, cars, and the environment exist in harmony."

          In addition, each General Manager (at the time) utilizes the Intranet to communicate the importance of each KPI, the details of actions, the progress of initiatives and the issues faced, aiming to embed these efforts internally.

        3. Risk management

          As an organization to centrally manage company-wide risks, the Company has established the Risk Management Committee, chaired by the Representative Director & Chief Executive Officer, to periodically identify latent risks in business activities, determine important risks, and strengthen the risk control framework.

          The Committee analyzes and evaluates the potential impact and frequency of risks, discusses countermeasures starting with the highest-risk items, and aims to prevent risks before they occur. Moreover, it reports important risks to the Board of Directors and provides concrete support to each department in implementing countermeasures.

          Regarding sustainability-related risks and opportunities, the ESG & SDGs Project takes the lead in collecting information from each business segment, identifying risks and opportunities, and promoting appropriate responses. In addition, for climate change-related risks and opportunities, a dedicated TCFD team evaluates them, including calculating potential financial impacts.

          Identified risks and corresponding measures are shared with the Risk Management Committee and integrated into the organization-wide risk management framework.

        4. Metrics and targets

          The Group has set important themes as non-financial targets and established KPIs for each theme. By clarifying the direction the Group should take and ensuring accurate progress management, it aims to achieve these targets steadily.

          Progress on each KPI is regularly monitored through meetings and, in FY2024, was incorporated into the evaluation criteria for the President and all General Managers (at the time), thereby sharing responsibility for achieving the targets across the organization and reinforcing progress management.



          (*1) The Company initially set the KPI as "Building of bases for checking tires and emergency (including bases of partner companies)," but this was revised in FY2024 to "Tire safety inspection."

          (*2) Due to an increase in consolidated subsidiaries, actual result has increased. The FY2030 goal is scheduled to be reviewed in FY2025. (*3) Due to an increase in consolidated subsidiaries, the FY2030 goal has been revised.

          (Note) For "Promoting measures to reduce the percentage of workers that are smokers," the FY2030 target is lower than the FY2024 result as the goal is to reduce the ratio. For "Keeping employees energetic," we measure employee Energetic Levels (the Stress Check Program) based on questions regarding work engagement and the feeling of unity in the workplace. (4.0 points represent full marks; industry average is 2.5 points)

      2. Response to climate change

        The Company considers responding to climate change an important management priority and expressed its support for the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) in June 2022. In line with the TCFD recommendations, which call for disclosure of information on the financial impacts of climate-related risks and opportunities, the Company proactively provides information on governance, strategy, risk management, and metrics and targets.

        Since fiscal year 2023, all domestic subsidiaries have been collecting data on Scope 1 and Scope 2 emissions in accordance with TCFD recommendations*, and preparations are underway to disclose Scope 3 figures by fiscal year 2025. In addition, we are working to visualize CO2 emissions while streamlining operations through system implementation. We have also begun responding to CDP, and going forward, we will continue to enhance and disclose climate-related information to facilitate constructive dialogue with stakeholders and further improve corporate value.

        *Subsidiaries acquired through M&A during the fiscal year will begin data collection from the following year.

        1. Governance

          Governance relating to climate change is part of "Our Approach to Sustainability." For further details, please refer to (1) Our Approach to Sustainability i. Governance.

        2. Strategy

          The Company views risks and opportunities associated with climate change as one of the important perspectives to be considered when formulating its business strategy. With 2050 as the timeframe, the Group assumed two scenarios: the 1.5℃/2℃ scenario, assumes that governments "work to limit the global average temperature increase to well below 2°C in comparison with pre-industrial revolution levels, preferably to 1.5°C," in line with the overarching goal of the Paris Agreement, and the 4℃ scenario, which assumes that greenhouse gas emissions continue to increase at the current pace. Based on these two scenarios, the Group identified climate-related risks and opportunities and then identified the transition risks and physical risks created by climate change and the opportunities arising from adaptation to climate change, in line with the TCFD recommendations.

          Under the 4°C scenario, the Company's business may be significantly affected by increases in drought, heavy rain and other extreme weather events, and there may be a suspension of operation of disaster-stricken logistics centers and stores due to the impact of the rapid emergence of physical risks, and decreases in the demand for goods and services in winter. Regarding logistics and data centers, the Company has already been minimizing physical risks by means such as the extension of geographical regions and development of backup systems. The Company also considers that physical risks regarding stores may be minimized through measures against water immersion risks, such as the selection of store location and development of store structures, from business continuity plan (BCP) perspectives. For its merchandise, the Company is striving to minimize opportunity loss associated with decreases in demand for merchandise and services in winter by introducing merchandise and services that match changes in temperature zones and consumer behavior.

          Under the 1.5°C /2°C (or lower) scenario, as there will likely be changes in society with advances in technological innovation and stricter regulations toward the containment of global warming, the Company considers that there will be a more direct impact from transition risks. Moreover, while, with developments such as the introduction of carbon tax and emissions trading, incentives for ZEV manufacturers, and stricter regulations on internal-combustion vehicles, it is assumed that the number of vehicles powered by engines shipped will rapidly decrease, to be replaced by zero-emission vehicles (ZEV), the Company expects increased sales as a result of sales expansion of ZEV and will also endeavor to expand sales opportunities by proactively working to develop an infrastructure for the promotion of ZEVs.

          As impacts of climate change may manifest themselves over the medium- to long-term, the Company periodically examines the analysis and evaluation of risks and opportunities and develop specific measures in light of changes in external trends, among other things, and incorporates the results into medium- to long-term management strategies.

          -Scope of calculation:

          [Business] Domestic AUTOBACS Business, Car Dealership, BtoB and Online Alliance Business, and Other Business [Scope] In Japan (Business locations, directly managed stores and stores of subsidiaries, logistics bases)

          [Period] April 2023 until 2050 (short term: no more than one year; medium-term: until 2030; long-term: until 2050)

          *As these are FY2023 actual results, they are based on the previous business segments.

          -Steps in analysis

          1. Systematically identify potential impacts of each climate-related risk and opportunity factor to the scope of analysis targets.

          2. Take a bird's eye view of results of (1) and identify risks with higher probability of occurrence

          3. Based on a scenario applied (physical risk: Representative Concentration Pathways (RCP) 2.6 and RCP8.5, Transition risk: net zero energy (ZNE) and the Stated Policy Scenario (STEPS)), inspect impacts on business and calculate financial impacts under the 1.5°C /2°C (or lower) and 4°C scenarios.

          4. Examine measures to respond to results of (3).

          - Reference documents

          Climate change monitoring report 2020 (Japan Meteorological Agency (JMA)); Climate change in Japan 2020 (Ministry of Education, Culture, Sports, Science and Technology and JMA); MLT Hazard Map Portal Site (Ministry of Land, Infrastructure, Transport and Tourism ); Global Hybrid & Electric Vehicle Forecast (LMC Automotive); IPCC (Intergovernmental Panel on Climate Change)'s Sixth Assessment Report (AR6) and Working Group 1 (WG1) Report; International Energy Agency, World Energy Outlook 2021; Outlook for Vehicle Electrification (Bureau of Taxation, Tokyo Metropolitan Government), etc.



          Physical risks: Risks caused by climate change, such as intensification of climate-related disasters.

          Transition risks: Risks caused by transition to low-carbon economy associated with regulations concerning greenhouse gas emissions, etc.

        3. Risk management

          Risk management relating to climate change is part of "Our Approach to Sustainability." For further details, please refer to (1) Our Approach to Sustainability iii. Risk management.

        4. Metrics and targets

          Seeking "to create a safe, secure, and gentle society in which people, cars, and the environment exist in harmony," the Company works to mitigate greenhouse gas emissions. Based on the declaration of the Japanese government, the Company will promote initiatives for the emission reduction target of achieving carbon neutrality (effective elimination of CO2) in FY2050.

          Specifically, the Company will review initiatives for the development of eco-friendly functional merchandise that achieve emissions reduction during its use by customers, energy-saving stores, resource recycling, etc. and for the disclosure of target values.

          *As these are FY2023 actual results, they are based on the previous business segments.



          Scope of calculation for FY2022:

          [Business] Domestic AUTOBACS Business, and Car Dealership, BtoB and Online Alliance Business

          [Target] In Japan (196 sites including business locations, directly managed stores and stores of subsidiaries, logistics bases) Computation period: From April 1, 2022 to March 31, 2023

          Scope of calculation for FY2023:

          [Business] Domestic AUTOBACS Business, Car Dealership, BtoB and Online Alliance Business, and Other Business [Target] In Japan (204 sites including business locations, directly managed stores and stores of subsidiaries, logistics bases) Computation period: From April 1, 2023 to March 31, 2024

          Scope 1: All direct greenhouse gas emissions from fuel combustion, industrial processes and other emissions generated by businesses themselves.

          Scope 2: Indirect emissions resulting from the use of electric power, heat and steam supplied by other companies.

          Results for FY2024 are still to be determined. For the latest information, please refer to "Response to climate change" on the Company's website. (The website is due to be updated in early June 2025.) https://www.autobacs.co.jp/en/sustainability/environment/climate_change.html

      3. Response to human capital

        1. Governance

          Governance relating to human capital is part of "Our Approach to Sustainability." For further details, please refer to (1) Our Approach to Sustainability i. Governance.

        2. Strategy

          In order to achieve the 2024 Medium-term Business Plan and improve the Group's earning power with the foundation of a continuously growing organization and human resources, we have established the priority issues of "promotion of diversity and inclusion," "human resource development," "resourcing and talent management, visualization of human resources," and "enhancement of engagement," based on the three human resource policies of "maximization of human capital," "transformation into an organization that creates innovation," and "strategic allocation of human resources."

          Based on the belief that diverse human resources taking an active role and bringing different perspectives to the organization provides a source of innovation, thereby enhancing corporate value further, we are actively utilizing diverse human resources and promoting them to core positions for diversification of knowledge and experience, such as recruiting personnel with various career histories and experience regardless of gender, accepting foreign technical interns at our stores, and strategically deploying core personnel from consolidated subsidiaries. We are also working to create a work-friendly environment where employees can achieve a work-life balance even after major life events such as marriage, childbirth, childcare, and nursing care, by introducing remote work and flextime systems, expanding the scope of shortened working hours, and promoting the acquisition of childcare leave by male employees.

          Regarding the human resource development, to ensure that diverse human resources can advance their careers and fulfill their potential, the Group develops and provides diverse training according to rank, age, business and other requirements, based on a human resources development policy of "providing career-stage and life-stage appropriate training." It also actively promotes skills development through career development training and the establishment of internal and external career consultation desks to support autonomous career development, and a subsidized self-development system (Cafeteria Plan). In addition, we promote reskilling in the form of developing data utilization personnel and acquiring sales skills, etc. that can be utilized at AUTOBACS stores.

          Regarding the "resourcing and talent management, visualization of human resources," we maintain data on human resources in the consolidated Group to visualize human resources for the purpose of human resource development and strategic personnel allocation.

          Regarding the "enhancement of engagement," we will develop measures to revitalize the organization through identifying issues by conducting the work engagement survey.

          We have set KPIs and target values to be achieved in fiscal year 2027 to confirm the results of these initiatives. For specific KPIs and target values see section iv. Metrics and Targets.

        3. Risk management

          Risk management relating to human capital is part of "Our Approach to Sustainability." For further details, please refer to (1) Our Approach to Sustainability iii. Risk management.

        4. Metrics and targets

      The Group has established KPIs and targets for realizing the non-financial targets aligned with ESG & SDGs of "developing a corporate culture where diverse employees can demonstrate their capabilities," and is working on measures to achieve them. In addition, we have set the following KPIs and targets for human capital in the 2024 Medium-term Business Plan.

      Regarding the metrics and targets for ESG& SDGs, please refer to (1) Our Approach to Sustainability iv. Metrics and Targets.



      〔As of March 31, 2025 Human resources related data (Consolidated)〕



      • Percentage of female employees is percentage excluding part-time workers.

      • Percentage of female managers indicates women's representation at the group manager level or higher (excluding director-level).

      Manager-level positions are defined as follows.

      • AUTOBACS SEVEN: Group manager or higher at headquarters and store manager or higher at stores

      • Domestics subsidiaries: Group manager or higher at headquarters and store manager or higher at stores

      • Overseas subsidiaries: Manager or higher at headquarters and store manager or higher at stores

      * Percentage of eligible male employees who take childcare leave is percentage of all directly employed eligible male employees regardless of type or term of employment.

    3. ‌Business and Other Risks

Major risks that are related to what is stated primarily in the Business Overview and Financial Status chapters of this Securities Report, which management thinks could significantly affect the financial position, operating results and cash flows of the consolidated companies are as follows.

The forward-looking statements in this document are based on the judgment of the Group as of the end of the consolidated fiscal year under review.

  1. Risk Management

    Through the AUTOBACS franchise system, we provide a variety of merchandise and services to numerous customers, aiming to establish Mobility Lifestyle Infrastructure. We recognize that our most important management task is to continue working to maintain and improve the AUTOBACS brand-an effort aimed at securing even greater support and trust from all stakeholders.

    To this end, we not only respond to the daily changes in the environment surrounding the Group, but also accurately identify and evaluate various risks that may hinder the achievement of our goals, and implement specific risk mitigation measures to appropriately control them. In addition, we strive to fulfill our corporate social responsibility by establishing a system that minimizes damage and loss in the event of a serious incident and prevents the spread of such damage.

    We continuously work on improving integrated risk management throughout the Group and aim to become a corporate group that is trusted by its stakeholders.

    Integrated Risk Management System

    The Company has established a Risk Management Committee, which is chaired by the Representative Director & Chief Executive Officer and made up of executive directors and a general manager in charge of internal control, to manage risk across the AUTOBACS SEVEN Group and develop and implement an enterprise risk management system.

    In an emergency, the Representative Director & Chief Executive Officer sets up a Crisis Management Headquarters and leads efforts to take prompt and appropriate action and recovery efforts.



    (Notes) 1. The Integrated Risk Management System includes a risk management structure and a crisis management system.

    2. The term crisis refers to an event that has or could have a significant impact on the management or business continuity of the AUTOBACS SEVEN Group.

  2. Major risks

    1. Risks related to domestic market environment / Impact: Very Large / Likelihood: Occasional / Risk Map: ③

      The Group's business activities in Japan include the wholesale and retail of automotive goods and services, statutory safety inspection and maintenance services, and used car dealership. Accordingly, economic downturn in Japan, the stagnation of personal consumption, or a shift in competitive advantage caused by volatility in product procurement or exchange rates or other consequences of a change in the situation in Japan or overseas could negatively affect the Group's operating results and its financial position. The Group established the Risk Management Committee, chaired by the Representative Director & Chief Executive Officer, to mitigate such risks, entrusts an outside organization to carry out a risk assessment, selects and addresses material risks which need tackling, and constantly seeks to mitigate risks.

    2. Risks associated with store operation / Impact: Very Large / Likelihood: Occasional / Risk Map: ③

      The Group operates retail stores selling automotive goods, providing statutory safety inspection and maintenance services, and purchasing and selling used cars. Associated risks include the disposal of waste discharged from store operations, the handling of toxic substances, accidents in service pits activities, and other accidents occurring on the premises of stores.

      These may affect the financial performance of the Group directly or indirectly through, for instance, a decrease in customers visiting stores of the Group due to the deterioration of customers' impressions about the Group.

      Recognizing accidents in service pits activities as serious risk, the Group continues to provide instruction and education through training, thoroughly inform work manuals, and conduct inspections and improvements through a compliance check program.

    3. Risks associated with technological innovations / Impact: Very Large / Likelihood: Occasional / Risk Map: ③

      Automobile-related technologies change every day, and the development of driving-support features and autonomous driving technology and the increasingly common use of electric vehicles may change the size of the market or the demand for replacement parts sold by the Group. Failing to flexibly respond to diverse customer needs associated with the advance of technology may affect the Group's financial performance and financial condition.

      To address such risks, the Group continuously implements initiatives to acquire knowhow about technological innovations, including collaborating with automakers both in Japan and overseas, entering the electric vehicle market, and obtaining special maintenance authorization (electronic control unit maintenance) at all stores designated for performing statutory safety inspection.

    4. Risks associated with information security / Impact: Very Large / Likelihood: Occasional / Risk Map: ③

      Many of the Group's business activities rely on information systems and communication networks. If unforeseen circumstances such as a disaster or cyber-attack caused data centers to stop functioning or systems to fail, and IT systems were no longer able to function normally for a prolonged period, the Group's operations may be significantly held up, which could affect the Group's financial performance. Moreover, any leakage of personal information, corporate trade secrets or other confidential information could undermine public confidence in the Group or necessitate compensation of damages, adversely affecting the Group's financial performance.

      To address such risks, the Group implements measures at the entry and exit points of networks such as firewalls as well as information protection measures to verify access. The Group has also laid down information security regulations (IT Governance Regulations, Information Security Regulations, etc.) and seeks to thoroughly implement education and training including providing information security e-learning and training on how to counter targeted attack emails to all employees in AUTOBACS SEVEN Group. In addition, the Group has data centers that are available 24 hours a day, taking into consideration resilience to natural disasters, power outages, fires and other disasters and security concerns and uses multiple data centers to achieve risk decentralization. It also implements risk control measures, regularly backing up data and developing systems to recover data and resume services as quickly as possible in the event of emergency.

    5. Risks associated with climate change / Impact: Very Large / Likelihood: Occasional / Risk Map: ③

      The number of units of some merchandise sold by the Group, including snow tires and tire chains, is significantly affected by weather. Abnormal weather such as cool summers and mild winters may cause a fall in demand for seasonal merchandise or a decrease in sales due to a shift in the timing of sales. Environmental legislation and growing social pressure could lead to the introduction of carbon taxes and other measures and wider-reaching regulation, putting constraints on business activities and pushing up operation or facility costs, and this could affect the financial performance of the Group.

      To address such risks, the Group aims to achieve carbon neutrality by 2050 and, in line with a target of reducing greenhouse gas emissions across its store operations to zero, is focusing on using renewable energy and promoting energy

      conservation through decarbonization initiatives such as environmentally enhanced stores and the sale and maintenance of EVs. In addition, the Group flexibly reviews its business portfolio, aiming to strike a balance between climate change issues and business and to mitigate risks at every level, from senior management to shop floor.

    6. Risks associated with securing and developing human resources / Impact: Large / Likelihood: Infrequent / Risk Map: ⑥

      For the growth and maintenance of the Group's business, it is essential that the Group secures and develops human resources specializing in next-generation maintenance such as automobile maintenance and inspections and human resources with diverse knowledge, skills, and values enabling innovation. Difficulties in the continuous recruiting of appropriate human resources due to future social conditions or changes in the employment environment, causing problems in the securing of sales of existing business or the implementation of growth strategies, may affect the financial performance of the Group.

      To secure human resources, the Group is stepping up initiatives to support the recruitment and hiring of human resources and secure certified mechanics across the AUTOBACS chain, including consolidated and franchise chain operations. The Group also attaches importance to work-life balance and is working to develop personnel systems and work environments in response to the diversification of work styles and values.

      The Group is focusing on developing human resources by working to enhance human resource development programs which cover consolidated and franchise chain operations and also by encouraging executives and employees to improve their own knowledge and skills through the establishment of a system to support employees in gaining mechanic and other qualifications and the development of its own in-house qualifications.

    7. Risks associated with the development and procurement of products / Impact: Large / Likelihood: Occasional / Risk Map: ⑦

      The Group is engaged in the development of Private Brand (PB) goods. While the Group implements a range of initiatives to address risks in the development process, such as establishing strict standards and carrying out quality inspections, any accident caused by PB goods or other products could lead to a loss of customer trust and the damage to the brand could affect the Group's financial performance and financial position.

      The PB goods and other products sold by the Group are procured in Japan and abroad. Difficulty in the procurement due to geopolitical conditions, natural disasters, economic conditions, and various other factors may affect the financial performance of the Group. A fall in demand for products and services due to a rise in retail prices caused by a surge in purchase prices may affect the financial performance of the Group.

    8. Risks associated with compliance / Impact: Large / Likelihood: Occasional / Risk Map: ⑦

      The Group develops internal control to address problems related to legal compliance. It has established a division that leads company-wide internal control in order to establish a better internal control system, and a Code of Conduct and Guidelines for Action to guide officers and employees in the implementation of corporate activities based on a high ethical perspective. However, officer or employee misconduct may not be completely prevented in all cases. Misconduct may cause a decline in the trust the Group has earned from society, parties may claim a large amount of compensation for damages, and other consequences may affect the financial performance, financial position, or other conditions of the Group.

      The Group implements various measures to address such risks including raising awareness about the AUTOBACS Code of Conduct and Guidelines for Action, implementing a program to check compliance within store operations, and establishing a major incident reporting system and whistleblowing system, to minimize risks.

    9. Risks associated with natural disasters / Impact: Very Large / Likelihood: Rare / Risk Map: ⑨

      An earthquake, typhoon, or other natural disaster in an area in which the Group operates stores or owns business-related facilities, damaging these facilities physically or causing positions to be vacant due to the death or injury of the Group's officers or employees and damaging merchandise or decreasing sales or increasing expenses for rebuilding, reinforcing human resources, and other recovery measures may affect the Group's financial performance.

      To address such risks, the Group formulates business continuity plans (BCP) and carries out drills twice a year based on the assumption of various disaster scenarios in an attempt to identify any issues and mitigate risks.

    10. Risks associated with changes in laws and regulations / Impact: Small / Likelihood: Occasional / Risk Map: ⑪

When opening a store, the Group is subject to various laws, ordinances and other regulations governing the living environment and other matters, including the regulation of noise, traffic congestion, waste disposal and other issues associated with the opening of a new store with floor space larger than 1,000 sq. meters or the extension of an existing store pursuant to the Act on the Measures by Large-Scale Retail Stores for Preservation of Living Environment. The Group's policy for opening a new large store with an area of more than 1,000 sq. meters is to fully consider the local environment