Past results of research and development expenditure
Consolidated accounts
Non-consolidated accounts
The trend of research and development expenditure
| Years ended May 31 | 2005 | 2006 | 2007 | 2008 | 2009 |
|---|---|---|---|---|---|
| Consolidated accounts | 95（7.1％） | 104（7.4％） | 109（7.4％） | 108（7.4％） | 105（7.8％） |
| Non-consolidated accounts | 86（8.8％） | 94（9.4％） | 95（9.2％） | 91（8.7％） | 86（8.8％） |
*The ratio of development costs to net sales is shown in parentheses.
