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   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;4. Discontinued Operations&lt;/b&gt;
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   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%"&gt;On April&amp;#160;2, 2007, the outdoor power equipment (OPE)&amp;#160;business of Komatsu Zenoah Co., which was
   allocated to a reporting unit in the industrial machinery and others segment was sold to a Japanese
   subsidiary of Husqvarna AB of Sweden. Accordingly, the OPE business of Komatsu Zenoah Co. and its
   subsidiaries engaging in the OPE business are no longer consolidated in Komatsu&amp;#8217;s results. The gain
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   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%"&gt;Selected financial information in connection with the discontinued operations for the year
   ended March&amp;#160;31, 2008 is as follows:
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   &lt;div style="margin-left:15px; text-indent:-15px"&gt;Income before income taxes, and equity in earnings of affiliated companies
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      <ElementDefenition>Disclosure includes the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain or loss recognized in the income statement and the income statement caption that includes that gain or loss, amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).</ElementDefenition>
      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 144
 -Paragraph 43-48

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