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Financial Results Presentation for First Quarter, Fiscal 2005 (Jan. 1 to Mar. 31, 2005) April 26, 2005 Coca-Cola West Japan Co., Ltd. (2579) Contact: PR Division Tel. +81-92-641-8591 Fax +81-92-632-4304
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7 (5) Non-consolidated sales volume p.7 (6) Net sales p.8 3. First-Quarter Operating Highlights p.9 2. Non-GAAP Gross Profit Margin (GAAP) p.10 7. Non-GAAP EBITDA (EBITDA) p.10 8. Q1 Results (Non-GAAP Gross Profit + Non-GAAP EBITDA) p.9 3. Q1 Results Highlights (Non-GAAP Gross Profit + Non-GAAP EBITDA) p.11 3. Gross Profit and Gross Margin (1) Gross Profit, as reported in yen, increased 5.4% to 651.7 billion Yen (about 6.1 billion) (2) Gross Margin, as reported in yen, decreased 2.8% to 55.6%. (GAAP Total Selling Price = TOTAL PRODUCT + SUPPLY + FUTURE PACKAGES, RECEIVABLE) (3) GAAP Gross profit decreased 4.7% to 548.0 Billion Yen (about 5.6 billion) (4) GAAP Gross profit margin decreased 5.9% to 57.2%. (Non-GAAP Total Selling Price + Non-GAAP Gross profit = Total Selling Price — GROSS PROFIT). 5. First Quarter Results Compared with Fiscal 2003 1. Revenue growth rates (1) Sales volume of 834.3 billion Yen and sales volumes of 13.7 percent year-on-year increased 9.9 percent and 10.7 percent, respectively. 3. Non-GAAP EBITDA (EBITDA) 2. EBITDA and EPS for the third quarter improved year-over-year by 4.5 percent and 11 percent, respectively (non-GAAP EBITDA — EPS = Non-GAAP EBITDA divided by EPS). (2) Excluding special items, in fiscal 2003 non-GAAP EBITDA decreased 5.7 percent. 4. Non-GAAP Gross profit increased 9.0 percent year-over-year and 13.1 percent in the third quarter. 5. Earnings Per Diluted Share (EPS) increased 4.2 percent and 12.4 percent year-over-year in the third quarter, respectively. 6. GAAP Net sales decreased 1.

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Financial results presentation is a document that summarizes the financial performance and position of a company for a specific period of time. It is used to communicate the company's financial results to stakeholders, such as investors, shareholders, and analysts.
Publicly traded companies and certain regulated entities, such as banks, insurance companies, and investment firms, are typically required to file financial results presentation. The specific requirements may vary depending on the jurisdiction and industry.
Filling out the financial results presentation usually involves gathering relevant financial data, such as income statements, balance sheets, and cash flow statements. The data is then analyzed and summarized in a visually appealing manner, often using graphs, charts, and narratives. It is important to follow any applicable accounting standards and regulatory guidelines while preparing the presentation.
The purpose of financial results presentation is to provide an overview of a company's financial performance and position to various stakeholders. It helps stakeholders make informed decisions about investing in the company, evaluating its profitability, solvency, and liquidity, and assessing its overall financial health.
The information reported on a financial results presentation may include revenue, expenses, net income, earnings per share, assets, liabilities, equity, cash flows, and other financial ratios or metrics. The specific information required may be determined by accounting standards, regulatory requirements, and industry practices.
The deadline to file financial results presentation for in 2023 may vary depending on the jurisdiction and applicable regulations. It is recommended to consult the regulatory authorities or seek professional advice to determine the specific deadline for a particular entity.
The penalty for the late filing of financial results presentation may vary depending on the jurisdiction and the applicable regulations. Common penalties may include fines, late filing fees, loss of certain privileges or benefits, and potential legal consequences. It is important to comply with the filing deadlines to avoid penalties and maintain regulatory compliance.
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