Strength 3: We Employ Segment-based Management  Which Transcends the Bounds of Operating Companies. We are optimizing the Group management system by sharing the functions of each operating  company, such as sales, R&D and production, with other entities in segments. Furthermore,  the newly established Lixil Corporation will play a key role in JS Group integration going  forward, including formulating integrated sales strategies cutting across segments. Our segment-based management system reaches across operating companies. That is a strength of the JS Group. What makes the JS Group strong? JS Group Corporation Annual Report 2010 04