We had anticipated that the depreciation ratio would decrease with an increase in sales, but we now expect it to fluctuate with increases and decreases depending on the timing of M&A activities. On the other hand, we do not foresee a significant rise in the depreciation ratio of tangible fixed assets.

Regarding amortization, including goodwill, we expect it may increase depending on the timing. The reason we disclosed the medium-term business plan in terms of EBITDA is that we were considering M&A activities.