Summary of Consolidated 2nd Quarter Results for FY2010 ending March 31, 2011 [Japan GAAP]
November 4, 2010

Name of Listed Company

DAIDO LIMITED

Code Number3205

Stock listed on: Tokyo Stock Exchange
Nagoya Stock Exchange(URL http://www.daidoh-limited.com)

Representative

Satoshi Yasue

PresidentInquiries

Management Control General Manager
Kiyoshi FukurandPlanned Submission Date of 2 Quarter Financial Report
November 15, 2010
Planned Date of 2nd Quarter Dividend Payout
December 2, 2010
Supplementary materials for quarterly financial report:NoneInformation meeting for quarterly financial report (for analysts) :Yes

Tel. (03) 3257－5022

nd1. Consolidated Operating Results for the 2 Quarter Ended September 30, 2010 (From April 1, 2010 to September 30, 2010)(1) Consolidated Operating Results(Amounts less than one million yen have been rounded down)(% represents rates of increase/decrease in comparison to those of the previous period)
Net sales

Operating income

Ordinary income

Net income

Million yen％

Million yen％

Million yen％

Million yen％

2nd Quarter of FY2010

12,114

(2.2)

(199)

–(686)–(11)–

2nd Quarter of FY2009

12,391(15.4)(201)–(320)–(402)–

Net income per share on a fully

Net income per sharediluted basis

Yen(0.35)(11.55)

nd2 Quarter of FY2010
2nd Quarter of FY2009

Yen––(2) Consolidated Financial Position
Total assets
nd2 Quarter of FY2010
FY2009(Reference) Equity capital
2nd Quarter of FY2010

Equity ratio

Net assets

Million yen
55,31557,61325,157 million yen

FY2009Net assets per share％
45.5
45.2

Million yen
25,37826,284

Yen
730.13758.16

26,061 million yen

2. Dividends
Annual dividendRecord Date

End of 1st quarterFY2009
FY2010FY2010 (Estimate)

Yen––

End of 2nd quarterEnd of 3rd quarter

Yen
20.00
20.00

End of 4th quarter

Full year

Yen–Yen
23.00

Yen
43.00

–23.0043.00

Note: Change in the estimation of dividend for the fiscal year in this period: None

3. Forecast of Consolidated Operating Results for the Fiscal Year Ending March 31, 2011 (From April 1, 2010 to March 31, 2011)(% represents rates of increase/decrease in comparison to those of the previous year.)
Net income per share
Net income
Operating income
Ordinary income
Net income
Million yen% Million yen% Million yen%
Million yen%
Yen–
25,800(1.9)
500(1.1)
300 (46.7)
400
11.63
Full year
Note: Change in the forecast made in this period: Yes

4. Other(1) Changes in significant subsidiaries: Yes
Newly consolidated companies: 1 (DAIDOH LIMITED (CHINA) HOLDINGS CO., Ltd.)
Note: Changes in specific subsidiaries accompanied by changes in the scope of consolidation(2) Use of simplified accounting methods and special accounting methods: None
Note: Use of simplified accounting methods and of accounting methods specifically for the preparation of the quarterly consolidated financial statements(3) Changes in accounting principles, procedures, presentation methods and other items(a) Changes due to revision of accounting standards: Yes(b) Changes other than in (a): None
Note: Changes in accounting principles, procedures, presentation methods and other items for preparation of the quarterly consolidated financial-1-statements that are listed in the section titled Changes to the Basis for Presenting the Quarterly Consolidated Financial Statements.

(4) Number of shares outstanding (common stock)(a) Shares outstanding (including treasury stock)
As of September 30, 2010: 37,696,897(b) Treasury stock
As of September 30, 2010: 3,240,615(C) Average number of shares(quarterly consolidated cumulative period)
Period ended September 30, 2010: 34,390,866

As of March 31, 2010: 37,696,897
As of March 31, 2010: 3,322,553

Period ended September 30, 2009: 34,856,484*Information concerning quarterly review procedure
This quarterly financial report is not subject to the quarterly review procedure prescribed by the Financial Instruments and Exchange Law. The review
procedure prescribed by the Financial Instruments and Exchange Law for the quarterly consolidated financial statements had not been completed when thisquarterly financial report was released.
*Forward-looking Statements and notes
Forecasts regarding future performance in these materials are based on judgments made in accordance with information available at the time this report wasprepared. Actual results may differ significantly from these forecasts for a number of factors.

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