Honda Motor Co., Ltd. Reports Consolidated Financial Results for the Fiscal First Quarter Ended June 30, 2005 TOKYO, July 27 /PRNewswire-FirstCall/ -- Honda Motor Co., Ltd. today announced its consolidated financial results for the fiscal first quarter ended June 30, 2005. First Quarter Results Honda's consolidated net income for the fiscal first quarter ended June 30, 2005 totaled JPY 110.6 billion (USD 1,000 million), a decrease of 3.1% from the corresponding period in 2004. Basic net income per Common Share for the quarter amounted to JPY 119.75 (USD 1.08), compared to JPY 121.65. Two of Honda's American Depositary Shares represent one Common Share. Consolidated net sales and other operating revenue (herein referred to as "revenue") for the quarter amounted to JPY 2,264.5 billion (USD 20,472 million), an increase of 9.2% over the corresponding period in 2004. Revenue was negatively affected by currency translations, which were translations of foreign currency denominated revenue from Honda's overseas subsidiaries into yen. Honda estimates that if the exchange rate of yen had remained unchanged from that in the corresponding period in 2004, revenue for the quarter would have increased by approximately 9.5%. Consolidated operating income for the fiscal first quarter totaled JPY 170.3 billion (USD 1,540 million), an increase of 6.5% compared to the corresponding period in 2004. This increase in operating income was primarily due to increased profit from higher revenue and continuing cost reduction effects, which offset the negative impacts of increased selling, general and administrative (SG&A) expenses and research and development (R&D) expenses. Equity in income of affiliates, which is mainly attributable to Asian affiliates accounted for under the equity method, for the quarter amounted to JPY 21.1 billion (USD 191 million), an increase of 12.3% from the corresponding period in 2004. Consolidated income before income taxes for the quarter totaled JPY 144.3 billion (USD 1,305 million), a decrease of 17.1% from the corresponding period in 2004. Business segment With respect to Honda's sales in the fiscal first quarter by business category, motorcycle unit sales totaled 2,581 thousand units, which was the same level as the corresponding period in 2004. Of them, unit sales in Japan decreased 2.1% to 95 thousand units, and overseas unit sales was 2,486 thousand units, almost the same level as the corresponding period of last year, due mainly to decreased unit sales in North America and Other regions, offsetting the increased unit sales in Europe, such as Spain, and in Asia, such as an increased unit sales of parts for local production at affiliates in Indonesia. Revenue from sales to unaffiliated customers decreased 4.0%, to JPY 263.1 billion (USD 2,379 million), due mainly to decreased unit sales, offsetting the positive currency translation impacts of the appreciation of the Canadian dollar and the Euro. Operating income decreased by 40.0% to JPY 10.3 billion (USD 93 million), due mainly to decreased profit from lower revenue, and increased R&D expenses, which offset the positive impacts of the appreciation of the Canadian dollar and the Euro, and ongoing cost reduction effects. In all regions, Japan, North America, Europe, Asia and Other regions, Honda's unit sales of automobiles increased by 8.8% from the corresponding period in 2004 to 840 thousand units. In Japan, unit sales of automobiles increased 8.4% to 167 thousand units. Strong sales of minivan models, such as the fully model changed Step Wagon and the Airwave, newly introduced in April, are the major contributing factors to the increase. Overseas unit sales increased 8.9% to 673 thousand units. Continued strong sales in the U.S. as a result of the attractive vehicle models, such as Honda's brand-new sports utility truck, the Ridgeline, and continued favorable sales of the Pilot, the Odyssey, and the Acura RL, and increased unit sales in Indonesia and India contributed to the increase. Revenue from sales to unaffiliated customers increased 11.5%, to JPY 1,845.9 billion (USD 16,687 million) during the quarter, due to increased unit sales, offsetting the negative currency translation effects caused by the depreciation of the U.S. dollar. Operating income increased 15.1% to JPY 133.1 billion (USD 1,204 million) due mainly to increased profit from higher revenue and ongoing cost reduction effects, which offset the negative impacts of the increased sales incentive in North America and increased SG&A and R&D expenses. Revenue from sales to unaffiliated customers in financial services increased 17.4% to JPY 68.7 billion (USD 622 million), due to the growth of the automobile business in North America. Operating income decreased 10.8% to JPY 19.8 billion (USD 179 million), due primarily to increased funding costs. Unit sales of power products in Japan totaled 121 thousand units, an increase of 2.5%. Overseas unit sales was 1,361 thousand units, increased by 7.2% and total unit sales of power products were 1,482 thousand units, up by 6.8 % from corresponding period in 2004. Increased unit sales of general- purpose engines in North America and Asia, generators in North America and push lawnmowers in North America and Europe are the major contributing factors to this increase. Revenue from sales to unaffiliated customers in power product and other businesses increased by 1.6% to JPY 86.6 billion (USD 783 million), due mainly to increased unit sales of power products, offsetting the negative impacts of the decreased revenue in other business. Operating income increased 45.0% to JPY 7.0 billion (USD 64 million), due mainly to increased profit from higher revenue in power product business, offsetting the negative impacts of increased SG&A expenses. Geographical Segment With respect to Honda's sales for the first quarter by geographical segment, in Japan, revenue for exports and domestic sales was JPY 1,060.4 billion (USD 9,586 million), up by 10.7% compared to the corresponding period in 2004, due primarily to increased unit sales for both exports and domestic sales in automobile business. Operating income in Japan was JPY 47.2 billion (USD 427 million), up by 43.3%, due primarily to an increased profit from higher revenue and ongoing cost reduction effects, which offset the negative impacts of the increases in SG&A and R&D expenses. In North America, revenue increased by 10.0% from the corresponding period of the previous year to JPY 1,248.5 billion (USD 11,287 million), due mainly to the increased unit sales in automobile and power product businesses, offsetting the negative currency translation impacts of the depreciation of the U.S. dollar and decreased unit sales in motorcycle business. Operating income in North America decreased by 9.8% to JPY 72.7 billion (USD 658 million) from the corresponding period of the previous year, due primarily to the increased sales incentive and SG&A, decreased revenue in motorcycle business and, the negative currency effects caused by the depreciation of the U.S. dollar, which offset the positive impacts of increased profit from higher revenue in automobile business and ongoing cost reduction effects. In Europe, revenue for the quarter increased by 8.3% to JPY 297.3 billion (USD 2,688 million) compared to the corresponding period of the previous year, due primarily to the positive currency translation effects caused by the appreciation of the Euro and the Pound, and the increased unit sales in automobile business. Operating income in Europe decreased by 14.8% to JPY 12.7 billion (USD 115 million), due mainly to increased SG&A expenses and the change in model mix in motorcycle business, offsetting the positive impacts of the appreciation of the Euro and the Pound and an increased profit from higher revenue. In Asia, revenue increased by 14.0% to JPY 231.5 billion (USD 2,093 million) from the corresponding period of the previous year, due mainly to the increases in unit sales in the motorcycle and automobile businesses, which offset the negative currency translation effects. Operating income decreased by 3.3% to JPY 19.1 billion (USD 173 million) from the corresponding period of the previous year, due mainly to the negative currency effects and an increase in SG&A expenses, offsetting the positive impacts of the increased profit from higher revenue and cost reduction effects. In Asia, in addition to subsidiaries, many affiliates accounted for under the equity method manufacture and sell Honda-brand products. Operating income does not include income from these affiliates. Income from these affiliates is recorded as equity in income of affiliates and reflected in net income. In Other regions, revenue for the first quarter increased by 14.1% to JPY 116.9 billion (USD 1,057 million) compared to the corresponding period of the previous year. The positive currency translation effects and the increased unit sales in automobile business were the major contributing factors to the increase in revenue. Operating income increased by 56.7% from the corresponding period of the previous year to JPY 13.6 billion (USD 123 million), due mainly to increased profit from higher revenue in automobile business and the change of sales price, offsetting the negative impacts of SG&A expenses. Consolidated Statements of Cash Flows for the Fiscal First Quarter Cash and cash equivalents at the end of the first quarter (the period from April 1, 2005 to June 30, 2005), decreased by JPY 47.9 billion (USD 434 million) from March 31, 2005 to JPY 725.5 billion (USD 6,559 million). The reasons for the increase or decrease for each cash flow activity is as follows; Cash flows from operating activities Net cash provided by operating activities amounted to JPY 100.4 billion (USD 908 million) for the quarter ended June 30, 2005, due to an increase from net income and a decrease in trade accounts and notes receivable, which offset a decrease in trade accounts and notes payable. Cash inflows from operating activities decreased by JPY 22.5 billion (USD 204 million) compared with the corresponding period of the previous year. Cash flows from investing activities Net cash used in investing activities amounted to JPY 179.1 billion (USD 1,619 million), which was mainly due to the capital expenditures and an acquisitions of finance subsidiaries-receivables. Cash outflows from investing activities increased by JPY 119.4 billion (USD 1,080 million) compared with the corresponding period of the previous year. Cash flows from financing activities Net cash provided by financing activities amounted to JPY 23.0 billion (USD 208 million), which arose due to proceeds from the issuance of long-term debt. Cash flows from financing activities increased by JPY 160.0 billion (USD 1,447 million) compared with the corresponding period of the previous year. Forecasts for the fiscal year ending March 31, 2006 In regard to the forecasts of the financial results for the fiscal first half ending September 30, 2005 and fiscal year ending March 31, 2006, Honda projects consolidated and unconsolidated results to be as shown below: As stipulated in the Japanese Welfare Pension Insurance Law, the "Honda Employees' Pension Fund "(confederated welfare pension fund, the "Fund"), of which the Company is a member, has obtained approval from the Japanese Ministry of Health, Labor and Welfare for exemption from benefits obligations related to past employee services with respect to the substitutional portion of the Fund on July 1, 2005. The following paragraphs illustrate how the transfer of the benefit obligation of the substitutional portion of the Fund is reflected to consolidated and unconsolidated financial results. With respect to the forecast of the Company's consolidated financial position and results of operation for the year ending March 31, 2006, the effect of the transfer of the benefit obligation of the substitutional portion of the Employees' Pension Fund to the Japanese government is not reflected in accordance with the applicable U.S. regulations. According to the regulations, the difference between the fair value of the obligation and the assets to be transferred to the government, which should be disclosed as a subsidy, will be determined upon completion of the transfer to the government of the substitutional portion of the benefit obligation and related plan assets. At this moment, the date of such transfer and its effect have not yet been determined. With respect to the forecast of the Company's unconsolidated financial position and results of operation for the year ending March 31, 2006, the Company will recognize a JPY 91.5 billion gain on the transfer of the benefit obligation of the substitutional portion of the Fund to the Japanese government as an extraordinary gain in accordance with the Japanese accounting standards. Consolidated financial forecasts First half ending September 30, 2005 Yen (billions) Changes from FY2005 Net sales and other operating revenue 4,630 +11.1% Operating income 335 +0.6% Income before income taxes 305 -10.2% Net income 234 -3.1% Fiscal year ending March 31, 2006 Yen (billions) Changes from FY2005 Net sales and other operating revenue 9,430 +9.0% Operating income 665 +5.4% Income before income taxes 620 -5.6% Net income 470 -3.3% Unconsolidated financial forecasts First half ending September 30, 2005 Yen (billions) Changes from FY2005 Net sales 1,805 +8.9% Operating income 104 +57.5% Ordinary income 155 +85.5% Net income 175 +242.2% Fiscal year ending March 31, 2006 Yen (billions) Changes from FY2005 Net sales 3,690 +5.8% Operating income 172 +16.6% Ordinary income 266 +25.9% Net income 262 +81.3% These forecasts are based on the assumption that the average exchange rates for the yen to the U.S. dollar and the Euro for the second half of the year ending March 31, 2006 will be JPY 105 and JPY 130, respectively, and for the full year ending March 31, 2006, JPY 106 and JPY 132, respectively. This announcement contains forward-looking statements within the meaning of Section 21E of the U.S. Securities Exchange Act of 1934. Honda's actual results could materially differ from those contained in these forward-looking statements as a result of numerous factors outside of Honda's control. Such factors include general economic conditions in Honda's principal markets, and foreign exchange rates between the Japanese yen and other major currencies, as well as other factors detailed from time to time in Honda's reports filed with the U.S. Securities and Exchange Commission. DATASOURCE: Honda Motor Co., Ltd. CONTACT: Tetsuo Oshima of Honda Motor Co., Ltd., +1-212-355-9191 x.16

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