February 13, 2018

Consolidated Financial Results
for the Nine Months Ended December 31, 2017
[Japanese GAAP]
Company name:
Oisix.daichi Inc.
Securities code:
3182
Representative:
Kohey Takashima, Representative Director, CEOContact:
Hajime Yamanaka, Corporate Officer, Administration
Scheduled date of filing of Quarterly Report:
Scheduled date of payment of dividend:
Preparation of supplementary materials for financial results:
Holding of quarterly financial results meeting:Stock exchange listings: TSE Mothers
URL: http://www.oisixdotdaichi.co.jp

February 14, 2018
YesNone(All amounts are rounded down to the nearest million yen)

1. Consolidated Financial Results for Nine Months ended December 31, 2017(from April 1, 2017 to December 31, 2017)(1) Consolidated Operating Results(% of change from previous year)

Nine Months ended

Net Sales

December 31, 2017
December 31, 2016

Operating Income

EBITDA

Million yen%

Million yen%

Million yen%

Million yen%

30,007
17,113

75.3
―

692
625

△10.7―

1,282
810

58.2―

336
429

△21.8―(Note)
Comprehensive income: 3rd Quarter of FY2017 (As of December 31, 2017)
3rd Quarter of FY2016 (As of December 31, 2016)

Nine Months ended

Net Income
Attributable toOwners ofthe Parent

Diluted Net
Income perShareNet Income per
Share

December 31, 2017
December 31, 2016

346 million yen (△19.3%)
429 million yen (― %)YenYen

41.99
73.08

41.03
69.92

(Note）The percentage of change from previous year in the prior period have not been disclosed as the quarterly consolidated financial
statements have been prepared from the current period.
EBITDA stands for earnings before depreciation and amortisation.

(2) Consolidated Financial Position
Period endedTotal Assets

December 31, 2017
March 31, 2017
(Reference)
Shareholders’ equity (million yen)

Shareholders’Equity Ratio

Net Assets

Million yen

Million yen%

16,844
15,051

9,519
9,147

56.5
60.8

As of December 31, 2017 : 9,517

As of March 31, 2017 : 9,146

2. Dividends
Fiscal Year ended or ending
March 31,2017
March 31,2018
March 31,2018 (Forecast)

Dividend per Share1Q

2Q

3Q

Year-end

Total

Yen

Yen

Yen

Yen

Yen

――

0.00
0.00

――

0.00

0.00

0.00

0.00

(Note) Revisions to the most recently announced dividend forecast: None13. Forecast for the Fiscal Year Ending March 31, 2018 (from April 1, 2017 to March 31, 2018)(Percentages represent year-on-year changes)

Net Sales
Million yen

Full year

38,000Operating Income

EBITDANet Incomeper ShareNet Income%Million yen%

Million yen%

Million yen%

Yen

65.1

670

△11.0

1,390

39.5390

△24.3

49.13

(Note)
Revisions to the most recently announced forecast: None
EBITDA stands for earnings before depreciation and amortisation.

* Notes(1) Changes of important subsidiaries during the period(Changes of specific subsidiaries in accordance with changes in the scope of consolidatoin):(2) Adoption of specific accounting treatments to the preparation of consolidated quarterly
financial statements:

None
None

(3) Changes in accounting policies and accounting estimates, and restatements
1) Changes in accounting policies due to revisions in accounting standards:

None2) Changes in accounting policies other than 1) above:None3) Changes in accounting estimates:

None4) Restatements:

None(4) Number of shares issued (common shares)
1) Number of shares issued (including treasury stock):
As of December 31, 2017
8,013,889
As of March 31, 2017
7,937,989
2) Number of treasury stocks:
As of December 31, 2017681
As of March 31, 2017―3) Number of average shares during the period:
Nine Months ended December 31, 2017
8,004,906
Nine Months ended December 31, 2016
5,879,133

sharessharessharessharessharesshares* This financial report is outside the scope of the audit.

* Explanation of the proper use of forecast and other notes
The forward-looking statements herein are based on information available to the Company and certain
assumptions deemed reasonable as of the date of publication of this document. They are not intended as theCompany’s commitment to achieve such forecasts, and actual results may differ significantly from these forecasts
due to a wide range of factors.

2Consolidated Financial Statements(1) Consolidated Balance Sheet(Thousands of yen)
As of March 31, 2017

As of December 31, 2017

AssetsCurrent assets
Cash and deposits
Accounts receivable-trade
Merchandise and finished goods
Work in process
Raw materials and supplies
Accounts receivable-otherOthers
Allowance for doubtful accounts
Total current assets
Noncurrent assets
Property, plant and equipment

5,247,897
3,124,366
699,964
7,657
83,4081,354,023
288,105△117,580
10,687,842

5,266,074
4,431,716
967,154
7,043
116,619
1,488,048
310,294△142,401
12,444,551

785,210869,051

1,842,319
793,230
2,635,549
942,568
4,363,328
15,051,170

1,601,442
846,674
2,448,117
1,083,011
4,400,180
16,844,731

Intangible assets
Goodwill
OthersTotal intangible assets
Investments and other assets
Total noncurrent assets
Total assets3(Thousands of yen)
As of March 31,2017Liabilities

As of December 31,2017

Current liabilities
Accounts payable-trade
Short-term loans payable
Accounts payable-other
Income taxes payable
Provision for bonuses
Provision for points certificates
Provision for loss on physical store
Asset retirement obligations
OthersTotal current liabilities

2,632,567
6,012
1,925,973
198,804
69,876
100,922
10,12546,819342,459
5,333,560

3,672,720
6,012
2,153,900
112,861―
134,987――772,761
6,853,243

47,3082,100
18,809106,172
395,441
569,832
5,903,392

42,7993,000
24,802159,180
241,995
471,777
7,325,020

929,948
4,944,329
3,272,882―
9,147,160

943,178
4,957,556
3,609,018△1,4909,508,263―

10,360

△835
△835
1,453
9,147,778
15,051,170△1,0499,310
2,137
9,519,711
16,844,731

Noncurrent liabilities
Long-term loans
Provision for directors' retirement benefits
Retirement benefit liabilities
Asset retirement obligations
OthersTotal noncurrent liabilities
Total liabilities
Net assets
Shareholders' equity
Capital stock
Capital surplus
Retained earnings
Treasury stocks
Total shareholders' equity
Accumulated other comprehensive income
Valuation difference on available-for-salesecurities
Foreign currency translation adjustments
Total accumulated other comprehensive income
Non-controlling interests
Total net assets
Total liabilities and net assets4(2) Consolidated Statement of Income(Thousands of yen)
Period ended
December 31, 2016
Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating income

Period ended
December 31, 201717,113,425
8,778,351
8,335,073
7,709,471
625,602

30,007,511
15,957,049
14,050,462
13,357,929
692,533

21
4,230
4,551
3,844
11,791
24,439

566
4,452
6,461
―
33,86745,348

29
970
1,616
―
92
2,709
647,331

498
428
1,719
3,133
3,907
9,687
728,194―――
647,331
218,399△839
217,560
429,771123
429,647

92,222
6,300
98,523
629,671
221,182
71,669292,851
336,820684
336,135

Non-operating income
Interest income
Dividend received
Compensation income
Income on equity method investments
OthersTotal non-operating income
Non-operating expenses
Interest expenses
Stock issuance cost
Foreign exchange losses
Loss on equity method investments
OthersTotal non-operating expenses
Ordinary income
Extraordinary losses
Loss on amendments of retirement benefit plan
Loss on impairments
Total extraordinary losses
Income before income taxes
Income taxes-current
Income taxes-deferred
Total income taxes
Net income
Net income attributable to non-controlling interests
Net income attributable to owners of the parent5

(3) Consolidated Statement of Comprehensive Income(Thousands of yen)
Period ended
December 31, 2017

Period ended
December 31, 2016
Net income
Other comprehensive income
Valuation difference on available-for-salesecurities
Foreign currency translation adjustments
Total other comprehensive income
Comprehensive income

429,771

336,820―

10,360203
203429,975△214
10,145346,965

429,851123

346,281684

Total comprehensive income attributable toOwners of the parent
Non-controlling intetests

6