• Bloomberg


Acom Co., Japan’s second-largest consumer lender by sales, reported a 36 percent decline in third-quarter profit from the same period a year earlier when the numbers were boosted by a tax refund.

The company posted net income of ¥12.9 billion in the three months that ended on Dec. 31, compared with profit of ¥20.3 billion a year earlier. Bloomberg News calculated earnings by subtracting half-year income from nine-month results announced Wednesday.

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