Minebea Co., Ltd.

Revision of Earnings Forecast for the Interim Period Ended September 30, 2006 and Report of Extraordinary Loss


In accordance with its recent earnings performance and other business factors, Minebea Co., Ltd. ("Minebea") announces a revision of its earnings forecasts for the interim period ended September 30, 2006 (April 1, 2006 through September 30, 2006) announced on May 9, 2006 as follows.
Minebea also announces that it will see an interim extraordinary loss on a non-consolidated basis.

1. Consolidated Forecast
(1) Interim Period (April 1, 2006 through September 30, 2006)


2) Full Year Period (April 1, 2006 through March 31, 2007)
The results forecast for the full year is now under careful examination, and will be released to the public in our interim financial statements to be disclosed on October 31, 2006.

2. Non-consolidated Forecast
(1) Interim Period (April 1, 2006 through September 30, 2006)
(2) Full Year (April 1, 2006 through March 31, 2007)
The results forecast for the full year is now under careful examination, and will be released in our non-consolidated interim financial statements to be disclosed on October 31, 2006.

3. Reason for Revision
Due mainly to strong earnings performance in the Machined Components and the Electronic Devices and Components segments, results are moving forward more strongly than originally anticipated.

4. Report of Extraordinary Loss
In its non-consolidated financial statements for this interim period, Minebea reports a "Business restructuring loss" of 1,402 million yen for Allowance for Bad Debt to Sheng Ding Pte. Ltd., a PC keyboard subsidiary.
As this loss is realized in our consolidated financial statements as a loss at the subsidiary, it will not affect our consolidated results.

Note: The above earnings forecasts are based upon information available as of the announcement date of this material. The Company's actual results may differ from these forecasts, depending on future various business factors.


Company Name: Minebea Co., Ltd.
Representative: Takayuki Yamagishi
Representative Director, President and Chief Executive Officer
(Code No. 6479 TSE Div. No.1)
Contact Person: Sakae Yashiro
Managing Executive Officer
Deputy Chief of Administration Headquarters
(TEL 81-3-5434-8611)

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