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Estimated Fair Value of Financial Instruments (Tables)

6 Months Ended

Sep. 30, 2025

Information about Carrying Amount of Financial Instruments Reported in Consolidated Balance Sheets and Related Market or Fair Value

The following information is provided to help readers gain an understanding of the relationship between carrying amounts of financial instruments reported in the Company’s consolidated balance sheets and the related market or fair value. The disclosures do not include net investment in leases, equity method investments, pension obligations and insurance contracts and reinsurance contracts except for those classified as investment contracts.

March 31, 2025


	Millions of yen
	Carrying amount		Estimated fair value		Level 1		Level 2		Level 3
Assets:
Cash and cash equivalents	¥	1,206,573	¥	1,206,573	¥	1,206,573	¥	0	¥	0
Restricted cash		115,410		115,410		115,410		0		0
Installment loans (net of allowance for credit losses)		4,043,271		4,018,629		0		42,940		3,975,689
Equity securities*1		418,690		418,690		137,014		119,466		162,210
Available-for-sale debt securities		2,607,637		2,607,637		12,243		2,377,740		217,654
Other Assets:
Time deposits		1,400		1,400		0		1,400		0
Derivative assets*2		43,675		43,675		—		—		—
Reinsurance recoverables (Investment contracts)		138,441		126,480		0		0		126,480
Liabilities:
Short-term debt	¥	549,680	¥	549,680	¥	0	¥	549,680	¥	0
Deposits		2,280,597		2,279,207		0		2,279,207		0
Policy liabilities and Policy account balances (Investment contracts)		237,702		214,937		0		0		214,937
Long-term debt		5,733,118		5,678,828		0		1,705,485		3,973,343
Accounts payable (Contingent consideration)		15,259		15,259		0		0		15,259
Other Liabilities:
Derivative liabilities *2		35,543		35,543		—		—		—

*1	The amount of ¥118,666 million of investment funds measured at net asset value per share is not included.

*2	It represents the amount after offset under counterparty netting of derivative assets and liabilities. For the information of input level before netting, see Note 3 “Fair Value Measurements.”

September 30, 2025


	Millions of yen
	Carrying amount		Estimated fair value		Level 1		Level 2		Level 3
Assets:
Cash and cash equivalents	¥	1,275,912	¥	1,275,912	¥	1,275,912	¥	0	¥	0
Restricted cash		119,811		119,811		119,811		0		0
Installment loans (net of allowance for credit losses)		4,168,801		4,142,607		0		47,109		4,095,498
Equity securities*1		446,978		446,978		127,195		136,746		183,037
Trading debt securities		834		834		0		834		0
Available-for-sale debt securities		2,703,054		2,703,054		8,917		2,401,367		292,770
Other Assets:
Time deposits		5,367		5,367		0		5,367		0
Derivative assets*2		46,389		46,389		—		—		—
Reinsurance recoverables (Investment contracts)		241,910		231,601		0		0		231,601
Liabilities:
Short-term debt	¥	609,876	¥	609,876	¥	0	¥	609,876	¥	0
Deposits		2,459,034		2,465,832		0		2,465,832		0
Policy liabilities and Policy account balances (Investment contracts)		332,752		295,502		0		0		295,502
Long-term debt		5,911,472		5,867,094		0		1,829,434		4,037,660
Accounts payable (Contingent consideration)		18,168		18,168		0		0		18,168
Other Liabilities:
Derivative liabilities *2		36,742		36,742		—		—		—

*1	The amount of ¥140,587 million of investment funds measured at net asset value per share is not included.

*2	It represents the amount after offset under counterparty netting of derivative assets and liabilities. For the information of input level before netting, see Note 3 “Fair Value Measurements.”