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24. Related Party TransactionsThe Company and its consolidated subsidiaries have transactions with NP Trading Co., Ltd., a subsidiary of Nippon Paper Industries Co., Ltd. The transactions between the companies for the years ended March 31, 2018 and 2017 were as follows: Millions of yen Thousands ofU.S. dollarsFor the year201820172018Sales of fine & specialty paper products and converted products¥11,364¥11,422$106,971Purchase of stencil, chemicals and equipment4,9074,66546,196 Millions of yen Thousands ofU.S. dollarsAt year-end201820172018Trade notes and accounts receivable¥4,976 ¥ 3,941$46,842Trade notes and accounts payable2,3571,83522,189Other liabilities123118Related party transactions are carried out on an arm’s length basis similar to third party transactions.25. Amounts per ShareThe amounts per share of net assets and net income as of and for the years ended March 31, 2018 and 2017 were as follows:Yen U.S. dollars201820172018Net assets¥2,573.69¥2,465.43$24.23Net income (basic)156.02158.691.47Net income (diluted)155.76158.461.47The bases for calculation were as follows:(1) Basic and diluted net income per shareMillions of yenThousands of U.S. dollars201820172018Net income (basic) per share:Profit attributable to owners of parent¥11,257¥11,450$105,960Amount not attributable to common shareholders———Profit attributable to owners of parent attributable to common shares¥11,257¥11,450$105,960Weighted-average number of common shares issued during the year (thousand)72,15172,15272,151Net income (diluted) per share:Adjustment of profit attributable to owners of parent related to dilutive securities¥    —¥    —$      —Adjustment of dilutive securities (thousand)119106119 [Share subscription rights (thousand)][119][106][119](2) Net assets per shareMillions of yenThousands of U.S. dollars201820172018Total net assets¥186,420¥178,690$1,754,713Amount deducted from total net assets7188066,763[Share subscription rights][214][186][2,022][Non-controlling interests][503][619][4,740]Net assets attributable to common shares¥185,702¥177,884$1,747,949Number of shares of common stock outstanding used in calculation of net assets per share (thousand)72,15472,15172,154LINTEC ANNUAL REPORT 201882FINANCIAL SECTION

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