UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

FORM 6-K/A

Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16 under
the Securities Exchange Act of 1934

KOMATSU LTD.

3-6 Akasaka 2-chome, Minato-ku, Tokyo, Japan
Address of principal executive office

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F þ     Form 40-F o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): o

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes o     No þ

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82-                    

 

 

EXPLANATORY NOTE

This Amendment No. 1 to the Form 6-K amends and restates the assets side of the Consolidated Balance Sheet (Unaudited) that is part of the quarterly report for the three-month period ended June 30, 2010 filed on Form 6-K on August 12, 2010 for the purpose of correcting the typographical errors that occurred during the EDGAR conversion process in the percentage figures under the heading “Component Ratio (%)” for March 31, 2010 with respect to “Goodwill,” “Other intangible assets” and “Deferred income taxes and other assets (Notes 8,9 and 10).” The correct percentage figures provided under the heading “Component Ratio (%)” for March 31, 2010 for “Goodwill,” “Other intangible assets” and “Deferred income taxes and other assets (Notes 8,9 and 10)” are 1.5, 3.2 and 3.3, respectively, instead of 15, 32 and 33. Other than these three figures, no other items in the Form 6-K filed on August 12, 2010 are being amended by this Amendment No. 1.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

[Quarterly Consolidated Financial Statements]

Consolidated Balance Sheets (Unaudited)

Komatsu Ltd. and Consolidated Subsidiaries
June 30, 2010 and March 31, 2010

		June 30, 2010								March 31, 2010
						Component								Component
		Millions of yen				ratio (%)				Millions of yen				ratio (%)
Assets
Current assets
Cash and cash equivalents		¥	84,329							¥	82,429
Time deposits			2,087								1,132
Trade notes and accounts receivable, less allowance for doubtful receivables of ¥14,666 million at June 30, 2010 and ¥14,941 million at March 31, 2010			426,152								447,693
Inventories (Note 3)			378,691								396,416
Deferred income taxes and other current assets (Notes 8, 9, and 10)			122,549								112,451
Total current assets			1,013,808				53.3				1,040,121				53.1
Long-term trade receivables			157,560				8.3				150,972				7.7
Investments
Investments in and advances to affiliated companies			23,263								24,002
Investment securities (Notes 4, 9 and 10)			54,482								60,467
Other			2,121								2,399
Total investments			79,866				4.2				86,868				4.4
Property, plant and equipment — less accumulated depreciation of ¥620,892 million at June 30, 2010 and ¥631,973 million at March 31, 2010			504,058				26.5				525,100				26.8
Goodwill			28,697				1.5				29,570				1.5
Other intangible assets			59,851				3.1				61,729				3.2
Deferred income taxes and other assets (Notes 8, 9 and 10)			59,323				3.1				64,695				3.3
		¥	1,903,163				100.0			¥	1,959,055				100.0

The accompanying Notes to Quarterly Consolidated Financial Statements are an integral part of these balance sheets.