Adjustment of the Full Year Forecast for the Fiscal Year Ending March 2006

February 13, 2006
Matsuda Sangyo Co.,Ltd.

Adjustment of the Full Year Forecast for the Fiscal Year Ending March 2006

The full year forecast for the fiscal year ending March 2006 (April 1, 2005 – March 31, 2006) announced with the midyear financial report on November 14, 2005 is hereby adjusted as follows:
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