RNS Number:3432P
Autobacs Seven Co.Ld
03 September 2003


(Translation)
September 3, 2003
To Whom It May Concern:


Koichi Sumino
Chief Executive Officer and Representative Director
Autobacs Seven Co., Ltd.
13-16, Mita 3-chome, Minato-ku, Tokyo
(Code No. 9832 of the First Section of the Tokyo Stock Exchange and the Osaka
Securities Exchange. The London Stock Exchange)
Person to Contact:
Takashi Matsuo
Director
Telephone No: 03-3454-0062



  Announcement on Issuance of Euro Yen Zero Coupon Convertible Bonds due 2023


AUTOBACS SEVEN CO., LTD. (the " Company") has determined at a meeting of the
Board of Directors held today the following issuance of the Euro Yen Zero Coupon
Convertible Bonds due 2023 (bonds with stock acquisition rights,
tenkanshasaigata shinkabu yoyakuken-tsuki shasai).




   1. Name of the Bond          AUTOBACS SEVEN CO., LTD. Euro Yen Zero Coupon Convertible Bonds due 2023 (bonds with    
                                stock acquisition rights, tenkanshasaigata shinkabu yoyakuken-tsuki shasai) (hereinafter
                                referred to as the 'Bonds with Stock Acquisition Rights', of which the Bonds and the    
                                Stock Acquisition Rights are to be hereinafter referred to as the "Bonds" and the 'Stock
                                Acquisition Rights', respectively)

   2. Issue price of the Bonds  100% of the principal amount (JPY5,000,000) of the Bond.

   3. Issue price of a Stock    Zero
      Acquisition Right

   4. Date of payment and date  September 22, 2003
      of issuance

   5. Place and Method of Offering
      (1)  Subscription and Sale Offering will be made to overseas markets mainly in Europe (except for the U.S.)       
                                 through underwriting of the aggregate principal amount of the Bonds, by Merrill Lynch  
                                 International (the "Manager").
                                 The Company has granted the Manager an option, exercisable at any time up to and       
                                 including September 16, 2003 (London time), through notification to the Company        
                                 therefor, to additionaly subscribe for the Bonds with Stock Acquisition Rights up to a 
                                 further JPY1,500,000,000 aggregate principal amount of the Bonds.

      (2)  Offer price of the    102.5% of the principal amount of the Bonds.
           Bonds with Stock 
           Acquisition Rights

   6. Particulars of the Stock
      Acquisition Rights
      (1)  Class and number of 
           shares to be acquired 
           upon exercise of the 
           Stock Acquisition 
           Rights:              Class of shares to be acquired upon exercise of the Stock Acquisition 
                                Rights are Common Stock of the Company. The number of shares of common stock of         
                                the Company to be newly issued upon the exercise of the Stock                           
                                Acquisition Rights or to be transferred in lieu of such issuance 
                                (hereinafter, the issuance or transfer of the shares of common stock 
                                of the Company is referred to as "delivery" thereof) shall be equal to                  
                                the Conversion Rate per Stock Acquisition Right provided for below. 
                                Provided, however, that fractions less than one (1) share to be 
                                delivered resulting from such exercise of the Stock Acquisition Rights                  
                                shall be rounded down and no adjustment in cash shall be made in 
                                respect thereof. However, if more than one Stock Acquisition Right is 
                                exercised at any one time by the same holder of the Bonds, such 
                                rounding of fractions shall be made to the aggregate number of shares 
                                of common stock of the Company to be delivered with respect to each 
                                Stock Acquisition Right exercised simultaneously.

                                (a) If the Applicable Stock Price (defined below) is equal to or less than the Base     
                                    Conversion Price (defined below), the Conversion Rate will be the Base Conversion   
                                    Rate (defined below); and

                                (b) If the Applicable Stock Price is greater than the Base Conversion Price, the        
                                    Conversion Rate will be determined in accordance with the following formula (rounded
                                    down to two decimal places):


                                Conversion = Base       +   Applicable -   Base Conversion *   Incremental
                                Rate         Conversion     Stock          Price               Share
                                             Rate           Price                              Factor
                                                           ___________________________________
                                                                                               
                                                            Applicable Stock Price



                                Notwithstanding the foregoing in (b) above, in no event will the Conversion Rate exceed 
                                the maximum conversion rate (hereinafter referred to as the " Maximum Conversion Rate") 
                                to be determined by the resolution at the meeting of the Board of Directors of the      
                                Company to be held hereafter (provided, that, the Maximum Conversion Rate shall
                                be subject to the same adjustment as the Base Conversion Rate).
                                In the cases above,

                                (i)   "Base Conversion Rate" means the number to be determined by the resolution at the 
                                      meeting of the Board of Directors of the Company to be held hereafter, per        
                                      JPY5,000,000 principal amount of a Bond to which one (1)
                                      Stock Acquisition Right is attached; provided, however, that the Base Conversion  
                                      Rate shall be subject to the adjustment set forth in 6.(3)(C) below (rounded down 
                                      to two decimal places).

                                (ii)  "Base Conversion Price" means the Yen denominated amount derived by dividing the  
                                      principal amount of a Bond by the Base Conversion Rate (rounded down to the       
                                      nearest yen).  The initial Base Conversion Price shall be calculated using the    
                                      Base Conversion Rate (set forth in the immediately preceding (i) above) to be     
                                      determined by the resolution at the meeting of the Board of Directors of the      
                                      Company to be held hereafter.

                                (iii) "Incremental Share Factor" means the number to be determined by the resolution at 
                                      the meeting of the Board of Directors of the Company to be held hereafter;        
                                      provided, however, that the Incremental Share Factor shall be subject to the same 
                                      adjustment as the Base Conversion Rate.

                                (iv)  "Applicable Stock Price" means the average of the closing price of the shares of  
                                      common stock of the Company for five (5) consecutive trading days immediately     
                                      preceding (but not including) the Deposit Date (rounded down to the nearest yen).

                                (v)   "Closing Price" of the shares of common stock of the Company means the last       
                                      reported selling price per share of common stock of the Company (regular way) on  
                                      the Osaka Securities Exchange Co., Ltd. as of each Trading Day.

                                (vi)  "Trading Day" means a day when the Osaka Securities Exchange Co., Ltd. is open for
                                      trading, but does not include a day when no such last selling price of the shares 
                                      of common stock of the Company set forth above is reported.



                                As to shares constituting less than one unit (tangen) resulting from the exercise of the
                                Stock Acquisition Rights, the holders of such shares shall be deemed to request the     
                                Company to purchase such shares and such shares shall be subject to the relevant cash   
                                adjustment, pursuant to the relevant provisions of the Commercial Code of Japan.

      (2)  Total number of Stock The aggregate number of 1,700, plus the number obtained by dividing the aggregate      
           principal amount of Bonds in respect Acquisition Rights to be of the Bonds with Stock Acquisition Rights to  
           be additionally issued upon exercise of the option granted to the Manager issued as set forth in Item 5.(1)  
           above by JPY5,000,000, and the number obtained by dividing the aggregate principal amount of replacement Bond
           Certificates that may be additionally issued against appropriate evidence and indemnity in case of loss,     
           theft or destruction of any Bond Certificate by JPY5,000,000.

     (3)   Amount to be paid     (A)  The amount to be paid upon exercise of each Stock Acquisition Right shall be      
           upon exercise of the       equal to the issue price of each Bond.
           Stock Acquisition               
           Rights
                                 (B)  The amount to be paid per share upon exercise of the Stock Acquisition Rights     
                                      (hereinafter referred to as the " Conversion Price") shall be the amount obtained 
                                      by dividing the principal amount of each Bond, JPY5,000,000 by the number of      
                                      shares of common stock of the Company delivered per Stock Acquisition Right upon  
                                      exercise of the Stock Acquisition Rights calculated under Item 6 (1) above.

                                 (C)  The Base Conversion Rate, the Incremental Share Factor and the Maximum Conversion 
                                      Rate shall be adjusted respectively, in the case where the Company issues or      
                                      disposes of the shares of common stock of the Company at the issue price or the   
                                      disposition price which is below the current market price of the shares of common 
                                      stock of the Company, after the issue of the Bonds with Stock Acquisition Rights, 
                                      under the calculation following the formula provided below (rounded down to two   
                                      decimal places). Number of Shares Outstanding set forth in the formula below means
                                      the aggregate number of outstanding shares of common stock of the Company         
                                      (excluding the shares of common stock held by the Company).


                             Base Conversion    =    Base Conversion    *      Number ofShares     +    Number of shares
                                 Rate /                  Rate /                  Outstanding             newly issued or
                            Incremental Share       Incremental Share                                      disposed of
                            Factor / Maximum        Factor / Maximum          __________________________________________
                             Conversion Rate         Conversion Rate                                       
                            after adjustment        before adjustment
                                                                          Number of     +    Number of   *   Issue price
                                                                             Shares           shares             or 
                                                                           Outstanding    newly issued      disposition
                                                                                           or disposed       price per
                                                                                                of              share
                                                                                      __________________________________
                                                                                        Current market price per share




                                The Base Conversion Rate, the Incremental Share Factor and the Maximum Conversion Rate  
                                will also be appropriately adjusted in case of a stock split or consolidation of the    
                                shares of common stock of the Company, or an issue by the Company of stock acquisition  
                                rights which may request delivery of the shares of common stock of the Company          
                                (including stock acquisition rights incorporated in bonds with stock acquisition rights)
                                at the price below the current market price of the shares of common stock of the Company
                                or in certain other cases.

    (4)  Rationale for           To be determined by the resolution at the meeting of the Board of Directors of the     
         establishing the issue  Company to be held hereafter.
         price of the Stock 
         Acquisition Rights and 
         the amount to be paid 
         upon exercise thereof

    (5)  Amount which is       The amount to be transferred to stated capital shall be the Conversion Price multiplied  
         transferred to        by 0.5, with any fraction less than one yen being rounded up.
         stated capital out of 
         the issue price of a 
         share to be issued 
         upon exercise of the 
         Stock Acquisition 
         Rights

    (6)  Exercise period of    From and including October 22, 2003, up to, and including September 15, 2023 when the    
         the Stock Acquisition Exercise Agent closes its business (hereinafter referred to as the " Exercise Period").
         Rights                Provided, however, that the Stock Acquisition Rights shall not be exercised in each case 
                               (i); if the relevant Bond shall have been called for redemption pursuant to either one of
                               Item 7 (5) (A) (a) through (c) below, then up to the close of business on the 15th       
                               business day in Tokyo prior to the date fixed for redemption thereof, or (ii); if such   
                               Bond shall become due to be redeemed pursuant to Item 7 (5) (B) below, then up to the    
                               time when the relevant notice of redemption is deposited at the specified office of an   
                               Agent of the Bonds, or (iii); if the Bonds shall become due and repayable before their   
                               maturity, then up to the time when such Bonds shall become so due and repayable;         
                               provided, however, that the relevant Deposit Date falls during the Exercise Period above,
                               and provided further that in no event shall the Stock Acquisition Rights be exercised    
                               after September 15, 2023.


    (7)  Other conditions for  (A) No Stock Acquisition Right may be exercised in part only.
         the exercise of the 
         Stock Acquisition 
         Rights
                               (B) A holder of the Bonds with Stock Acquisition Rights may exercise the Stock           
                                   Acquisition Rights on and after the first day of any calendar quarter until the end  
                                   of such quarter; provided that the relevant Deposit Date falls during the Exercise   
                                   Period only if the closing price of the shares of common stock of the Company for any
                                   twenty (20) trading days in a period of thirty (30) consecutive trading days ending  
                                   on the last trading day of the immediately preceding calendar quarter is more than   
                                   110% of the Base Conversion Price; provided, however,  that, conditions regarding the
                                   exercise of the Bonds with Stock Acquisition Rights set forth in this clause will not
                                   apply during the period set forth in (a) through (c) below.

                                   (a)  During any period in which the credit rating assigned to the senior long-term   
                                        debt of the Company, or to the Bonds by Standard & Poor's Ratings Services or   
                                        its successors (together, "Standard & Poor's") is BBB- or lower, the Bonds are  
                                        no longer rated by Standard & Poor's, or the credit rating assigned to the Bonds
                                        has been suspended or withdrawn by Standard & Poor's.

                                   (b)  During any period after the Company gives notice concerning the redemption prior
                                        to maturity on the Company's option set forth in Item 7 (5) (A) below to the    
                                        holder of the Bonds with Stock Acquisition Rights.

                                   (c)  In case of consolidation in which the Company will not be a surviving company,  
                                        assignment of all or substantially all assets of the Company, split of the      
                                        business of the Company (in which obligation of the Company under the Bonds with
                                        Stock Acquisition Rights is transferred to the Company to which the business is 
                                        transferred) or share exchange (kabushiki-kokan) or share transfer (kabushiki-  
                                        iten) by which the Company becomes a wholly-owned subsidiary of another         
                                        corporation is performed, the period from and after the date which is thirty    
                                        (30) days prior to the effective date thereof until one day prior to the        
                                        relevant effective day; provided, however, that such effective date shall be set
                                        forth in a notice given by the Company to the Trustee and the holder of the     
                                        Bonds with Stock Acquisition Rights.


    (8)  Events and conditions     None
         of the cancellation 
         of the Stock 
         Acquisition Rights

    (9)  Handling of dividends     The Company shall pay the full amount of annual dividends or interim dividends (being
         in case of exercise       a cash distribution pursuant to Article 293-5 of the Commercial Code of
         of the Stock Acquisition  Japan), on the shares delivered upon exercise of                       
         Rights during a           the dividend accrual Stock Acquisition Rights with respect to the full
         dividend accrual period   (currently being the period of six (6) months ending on March 31 and
                                   September 30 of each year) during which the relevant effective date of such exercise 
                                   of the Stock Acquisition Rights period falls, as if such exercise had taken effect at
                                   the beginning of such dividend accrual period.


    (10) Substitute Payment        Pursuant to Items 7 and 8 of Paragraph 1 of Article 341-3 of the Commercial Code of  
                                   Japan, when the Stock Acquisition Rights are exercised, the full amount required to  
                                   be paid upon exercise of the Stock Acquisition Rights shall be deemed to be paid in  
                                   lieu of the full redemption of the Bonds in respect of such Stock Acquisition Rights.
7. Matters related to the Bond

   (1)  Total amount of issue      The aggregate amount of JPY8,500,000,000, plus an aggregate principal amount of the  
        of the Bonds               Bonds in respect of the Bonds with Stock Acquisition Rights to be additionally issued
                                   upon exercise of the option granted to the Manager as set forth in Item 5.(1) above, 
                                   and an aggregate principal amount of replacement Bond Certificates that may be issued
                                   against appropriate evidence and indemnity in case of loss, theft or destruction of  
                                   any Bond Certificate

  (2)  Rate of interest            The Bonds shall not bear interest.

  (3)  Redemption at maturity      The Bonds shall be redeemed at 100% of their principal amount on September 30, 2023  
                                   ("Maturity Date").

  (4)  Purchase and                The Company and any of its subsidiaries may at any time purchase the Bonds with Stock
       cancellation of             Acquisition Rights in the open market or otherwise.
       the Bonds:                  The Bonds with Stock Acquisition Rights that have been purchased by the Company
                                   may, at its option, be cancelled, at which time the Stock Acquisition Rights         
                                   incorporated therein shall simultaneously be deemed to be waived and forfeited.  The 
                                   Bonds with Stock Acquisition Rights that have been purchased by the relevant         
                                   subsidiary may, at the option of the relevant subsidiary, be delivered to the Company
                                   for cancellation at which time the Acquisition Rights incorporated therein shall     
                                   simultaneously be deemed to be waived and forfeited.

  (5)  Redemption prior to
       maturity
       (A) Redemption prior        (a) Optional early redemption
           to maturity at the 
           Company's option            On and after September 30, 2007, the Company may, having given not less than     
                                       thirty (30) days' nor more than sixty (60) days' notice prior to the redemption  
                                       date (such notice shall be irrevocable) to the holders of the Bonds with Stock   
                                       Acquisition Rights, redeem all, but not some only, of the Bonds then outstanding 
                                       at 100% of their principal amount.

                                   (b) Redemption prior to maturity for taxation reasons:

                                       The Company may, having given not less than thirty (30) days' nor more than sixty
                                       (60) days' notice prior to the redemption date (such notice shall be             
                                       irrevocable), redeem all, but not some only, of the Bonds then outstanding at    
                                       100% of their principal amount to the holders of the Bonds with Stock Acquisition
                                       Rights at any time at the Company's option if the Company satisfies the Trustee  
                                       that as a result of any change in, or amendment to, the laws or regulations of   
                                       Japan or any political subdivision or any authority thereof or therein having    
                                       power to tax, or any change in the application or official interpretation of such
                                       laws or regulations, the Company has or will become obliged to pay any additional
                                       amounts concerning the payment with respect to the Bonds and such payment        
                                       obligation cannot be avoided by the Company taking reasonable measures available 
                                       to the Company; provided, however, that, in the case where such day for notice is
                                       the day for such obligation payment concerning the Bonds, the Company shall not  
                                       give such notice earlier than ninety (90) days' prior to the earliest date on    
                                       which the Company would be obliged to pay such additional amounts were a payment 
                                       in respect of the Bonds then due.


                                   (c) Redemption prior to maturity in case the Company becomes a wholly-owned          
                                       subsidiary of another corporation 
                                       If the Company resolves at its general meeting of shareholders to become a
                                       wholly-owned subsidiary of another corporation by way of share exchange          
                                       (kabushiki-kokan) or share transfer (kabushiki-iten), the Company shall forthwith
                                       give notice to the Trustee and the holders of the Bonds with Stock Acquisition   
                                       Rights of such event and the anticipated effective date.  If, in the reasonable  
                                       opinion of the Company, it is legally possible and practicable, the Company shall
                                       use its best endeavors, by way of amendment of the Trust Deed or otherwise, to   
                                       ensure that the holder of each Bond with Stock Acquisition Rights shall have the 
                                       right to receive (during the period in which the Stock Acquisition Rights are    
                                       exercisable) the same class and amount of shares and other securities and        
                                       property equal to the class and number of shares and other securities and        
                                       property receivable upon such kabushiki-kokan or kabushiki-iten by a shareholder 
                                       of a number of the Company's shares in respect of which the Stock Acquisition    
                                       Rights could have been exercised by such shareholder immediately prior to the    
                                       effective date of such kabushiki-kokan or kabushiki-iten.  If such amendment of  
                                       the Trust Deed, etc., is not legally possible or not practicable, or if it is    
                                       legally possible and practicable but despite the Company using its best          
                                       endeavors, the Company has in good faith concluded that the transaction cannot be
                                       so structured, the Company may, having given not less than 30 nor more than 60   
                                       days' prior notice of redemption to Bondholders (which notice shall be           
                                       irrevocable), redeem on the date specified in such notice (which shall be no     
                                       later than the 15th day after the date the share exchange or share transfer is   
                                       effected) all, but not some only, of the Bonds then outstanding at the following 
                                       redemption prices:
                                            When the redemption date is from and                103%
                                            including September 22, 2003 to and
                                            including September 30, 2004
                                            When the redemption date is from and                102%
                                            including October 1, 2004 to and including
                                            September 30, 2005
                                            When the redemption date is from and                101%
                                            including October 1, 2005 to and including
                                            September 30, 2006
                                            When the redemption date is from and                100%
                                            including October 1, 2006 to and including
                                            September 30, 2023

        (B) Redemption prior  The holder of the Bonds with Stock Acquisition Rights may require the Company to redeem   
            to maturity at    all or a portion of his/her Bonds on September 30, 2007, September 30, 2011,              
            the option of the September 30, 2015, and September 30, 2019 at 100% of
            holder of the     their principal amount, unless the Company gives notice of early redemption of            
            Bonds with Stock  the Bonds in accordance with (1) above. The holder of the Bonds with Stock Acquisition
            Acquisition       Rights who wishes to make such request for redemption shall submit the prescribed notice
            Rights            together with the relevant Bond Certificate to the Agents of the
                              Bonds not more than sixty (60) days' nor less than thirty (30) days' prior to the         
                              redemption date. Such notice is irrevocable without written consent of the Company.

  (6)  Form                   The Form of the certificates of the Bonds with Stock Acquisition Rights (hereinafter      
                              referred to as the "Bond Certificates") shall be in bearer form representing Bonds with   
                              Stock Acquisition Rights.

  (7)  Pledge                 The Bond will be unsecured and un-guaranteed

  (8)  Financial covenants    Negative pledge

  (9)  Expected Ratings       BBB+ (Standard & Poor's Ratings Services)

8. Listing                    The Bonds with Stock Acquisition Rights are scheduled to be listed on the London Stock    
                              Exchange plc.


(Reference)

1. Overview of Bonds with Stock Acquisition Rights

(1) Structure of Stock Acquisition Rights

The Stock Acquisition Rights are designed to change the conversion
rate according to the level of stock price at exercise (the Applicable Stock
Price).
Specifically, the conversion rate determined by the Stock Acquisition
Rights is calculated by the following formula. (For more details, please see 6.
(1) of the "Announcement on Issuance of Euro Yen Zero Convertible Bonds due
2023" (the "Announcement").)


 Conversion   =      Base      +    Applicable     -     Base Conversion   *   Incremental
    Rate          Conversion        Stock Price               Price           Share Factor
                     Rate           _________________________________________
                                             Applicable Stock Price


As is clear from the above formula, the higher the Applicable Stock
Price, the Conversion Rate will be higher.
However, the predetermined Maximum Conversion Rate will restrain
potential dilution of shares from exercising of the relevant Stock Acquisition
Rights to a certain extent.


(2) Contingent Conversion Feature

The Bonds with Stock Acquisition Rights have a contingent conversion
feature which limits investors to exercise the Stock Acquisition Rights unless
the share price is more than a certain level of the Base Conversion Price (the
Contingent Conversion Price).  (Please see 6. (7) of the announcement for more
details.)
Availability of contingent conversion feature effectively reduces the
likelihood of conversion as well as contributes to no recognition for
computation of diluted Earning per Share (" EPS") since the Bonds with Stock
Acquisition Rights are categorized as the contingently issuable shares for the
purpose of accounting standard and not included in potential common stock unless
conditions are met for exercising the Stock Acquisition Rights.  (Please see the
following 4. (1).)

(3) Effect of Issuance of the Bonds with Stock Acquisition Rights

a. By setting the high level of Base Conversion Price at issue,
which may not be realized for issuance of traditional convertible bonds, there
will be no conversion to shares unless the stock price increases significantly.
b. Potential dilution of shares is limited until the share price
increases significantly because the conversion rate at issue (the Base
Conversion Rate) is lower than that of traditional convertible bonds.
c. Alongside with more restrained conversion to shares, a
combination with the contingent conversion feature allows the issuer to avoid
any dilution for computation of diluted EPS for the accounting purpose unless
the share price reaches the Contingent Conversion Price.


2. Use of Proceeds

(1) Use of Proceeds from the Issuance of the Bonds with Stock Acquisition Rights
The proceeds are planned to be applied primarily towards investments
related to the reformatting of stores pursuant to the reorganization of the
network, investments related to information technology and for general corporate
purposes.

(2) Change of Use of Proceeds from the Previous Financing
Not applicable.

(3) Influence on the Company's Earnings
The Company expects an expansion of earnings primary by investments
related to the reformatting of stores pursuant to the reorganization of the
network and the further efficiency of in-house IT systems.


3. Distribution of Profits to Shareholders

(1) Basic Policy regarding Profit Distribution
The Company's basic policy is to enhance retained earnings to prepare
for the future business developments and to return stable and incremental
profits to shareholders by strengthening the business structure toward higher
profitability.

(2) View on Determining Dividends
Based on the above basic policy, the Company paid annual dividend of
JPY36 per share in the year ended March 2003.

(3) Use of Retained Earnings
Retained earnings will be allocated to expansion and consolidation of
domestic distribution network, improvement of information infrastructure and the
store opening program by gaining share of international sales as well as to
creation and development of new businesses.

(4) Dividends in the Last 3 Years

                           March 2001                March 2002                March 2003

Earning Per Share          JPY222.61                 JPY148.73                 JPY134.86
Dividend Per Share         JPY36.00                  JPY36.00                  JPY36.00
Actual Payout Ratio        16.2%                     24.2%                     26.7%
Return on Equity           6.0%                      3.9%                      3.4%
Dividends/Equity           0.9%                      0.9%                      0.9%

(Note)     1. Return on equity is the figure calculated by
dividing net income of the year by shareholders' equity (average of total
shareholders' equity at beginning and at end of the year).

           2. Dividends/Equity is calculated by
dividing the total annual dividends by shareholders' equity (average of total
shareholders' equity at beginning and at end of the year).

(5) Compliance with the Past Profit Distribution Rule
Not applicable.


4. Others

(1) Dilution from Contingently Issuable Shares
The Bonds with Stock Acquisition Rights have a contingent conversion
feature, which limits exercise of the conversion rights. The Bonds with Stock
Acquisition Rights are categorized as the contingently issuable shares under the
"Accounting Standard for Earnings per Share" (Accounting Standards Board
Statement No. 2) and the "Application Guideline of Accounting Standard for
Earnings per Share" (Accounting Standards Board Statement Application Guideline
No. 4), not included in potential common stock and the dilution effect is not
recognized for the accounting purpose unless the conditions are met for
exercising the conversion rights. Therefore, a statement on dilution is omitted.

(2) Equity Finance in the Last 3 Years
a)  Equity Finance
Not applicable.

b)    Stock Performance: Last 3 Years and Year-to-Date


                 March 2001            March 2002            March 2003            March 2004

Open             JPY3,150              JPY2,710              JPY2,880              JPY2,350
High             JPY3,610              JPY3,580              JPY4,010              JPY2,460
Low              JPY2,310              JPY2,645              JPY2,055              JPY2,035
Close            JPY2,810              JPY2,890              JPY2,370              JPY2,300
P/E              13.56x                19.62x                22.20 x               -


(Note)     1. Share prices as of September 2, 2003 are shown for March 2004.

           2. P/E is calculated by dividing the share price at the end of year 
(closing price) by EPS of the relevant year

           3. Figures in above table are based on reported sales prices of the 
Osaka Securities Exchange.



Note: This press release is intended as general information regarding AUTOBACS'
issuance of convertible bonds and shall not be considered an offering of
securities. This press release shall not be construed as an offering of
securities in any region including the United States. The securities may not be
offered or sold in the United States absent registration or an applicable
exemption under the Securities Act of 1933. In the event of an offering of
securities in the United States, a prospectus in English prepared in accordance
with the Securities Act of 1933 will be used.  This transaction does not involve
any public offering of securities in the United States.



                      This information is provided by RNS
            The company news service from the London Stock Exchange
END

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