Summary of Consolidated Financial Results
for the Nine Months Ended December 31, 2012(based on Japanese standards)(April 1, 2012 - December 31, 2012)
February 5, 2013
Company Name: Yushin Precision Equipment Co., Ltd.
Listing Exchanges: Tokyo Stock Exchange, first section
Securities Code No.: 6482
URL: http://www.yushin.com
Representative:
Mayumi Kotani, President
Contact:
Satoshi Kimura, Executive Managing Director
Phone:(81)-75-933-9168
Scheduled date of filing of quarterly report: February 14, 2013
Starting date of dividend payment: Preparation of supplementary materials for quarterly financial results: None
Holding of quarterly financial results meeting: None

Note: This document has been translated from the Japanese original as a guide for non-Japanese investors andcontains forward-looking statements that are based on managements’ estimates, assumptions andprojections at the time of publication. A number of factors could cause actual results to differ
materially from expectations. Amounts shown in this financial statement have been rounded down to
the nearest million yen or thousands yen.
(Figures shown are rounded down to the nearest million yen)

1. Consolidated Business Results for the Nine Months Ended December 31, 2012
(April 1, 2012 - December 31, 2012)(1) Consolidated Results of Operations (Cumulative)(Percentage represents change from the same period of the previous fiscal year)
Net sales¥ millions

Operating income%¥ millions

Ordinary income%¥ millions%

Net income¥ millions%

Nine months ended December 31, 2012

10,642

(0.8)

939

(2.8)

1,015

7.8

616

8.8

Nine months ended December 31, 2011

10,730

21.7

966

38.6

941

41.5

566

37.3

Note: Comprehensive income:Nine months ended December 31, 2012: ¥693 million (53.9%)
Nine months ended December 31, 2011: ¥450 million (59.3%)
Net income per
share
Yen

Net income pershare/diluted
Yen

Nine months ended December 31, 2012

35.24

-

Nine months ended December 31, 2011

32.37

-

(2) Consolidated Financial Position
Total assets

Net assets

Equity ratio¥ millions¥ millions%

As of December 31, 2012

23,088

19,131

82.5

As of March 31, 2012

22,641

18,787

82.8(Reference) Shareholders’ equity:
As of December 31, 2012: ¥19,038 million

As of March 31, 2012: ¥18,753 million

2. Dividends
Dividends per share
1Q

2Q
Yen

Yen
-

Year ended March 31, 2012
Year ending March 31, 2013

3Q
Yen
10.00
10.00

-

-

Year ending March 31, 2013
(Forecast)

4Q

Total

Yen
10.00

Yen
20.00

20.00

30.00

Note: Revisions to projected dividends most recently announced: None

Breakdown of the year-end dividend of FY2013 (Forecast): Ordinary dividend of ¥10 per share and 40th year
commemorate dividend of ¥10 per share.

3. Forecast for the Year Ending March 31, 2013 (April 1, 2012 – March 31, 2013)(Percentage represents change from the same period of the previous fiscal year)
Net sales¥ millions%

Operating income

Ordinary income¥ millions¥ millions%

14,6002.5
1,460 14.7
AnnualNote: Revisions to projected results most recently announced: Yes

1,610

%

27.2

%

Net income
per hare
Yen

15.6

51.46

Net income¥ millions

900* Notes(1) Changes in the state of material subsidiaries during the period (Changes regarding specific companies
accompanying changes in the scope of consolidation): None
Newly added: Excluded: (2) Adoption of the special accounting methods: Yes
Note: Please refer to “2. Other Information (Notes), (2) Adoption of Special Accounting Methods for
Preparation of Quarterly Financial Statements” on page 2 of the attached documents for further information(3) Changes in accounting principles, accounting estimates and retrospective restatement
1) Changes resulting from amendment of the accounting standards : None
2) Changes other than 1): None3) Changes in accounting estimates: None4) Retrospective restatement: None(4) Number of shares outstanding (Common stock)1) Number of shares outstanding (including treasury stock)
As of December 31, 2012 17,819,033
As of March 31, 2012 17,819,033
2) Number of treasury stock
As of December 31, 2012
329,241
As of March 31, 2012
328,960
3) Average number of shares outstanding
Nine months ended December 31, 2012
17,489,915
Nine months ended December 31, 201117,490,404* Information regarding the implementation of quarterly review procedures
The current quarterly financial statements are exempted from quarterly review procedures based on the
Financial Instruments and Exchange Act. At the time of disclosure, we have not completed the review
process for these financial statements.
* Cautionary statement with respect to forward-looking statements and other special remarks
Earnings forecasts and other forward-looking statements in this document are based on reasonableassumptions and information available to the Company at the time of release. Actual results may differ
materially from forward-looking statements due to a number of factors. For more information about theseassumptions and notes regarding the use of earnings forecasts, please refer to “1. Qualitative Information
on Quarterly Consolidated Financial Performance, (3) Qualitative Information Regarding Consolidated
Earnings Forecasts” on page 2 of the attached documents.

Contents of Attachments
1. Qualitative Information on Quarterly Consolidated Financial Performance ······································ 2(1) Qualitative Information Regarding Consolidated Result of Operations········································ 2(2) Qualitative Information Regarding Consolidated Financial Position ··········································· 2(3) Qualitative Information Regarding Consolidated Earnings Forecasts ·········································· 2
2. Other Information ········································································································· 2(1) Changes in Significant Consolidated Subsidiaries ································································ 2(2) Adoption of Special Accounting Methods for Preparation of Quarterly Financial Statements ············· 2(3) Changes in Accounting Principles, Accounting Estimates and Retrospective Restatement················· 2
3. Consolidated Financial Statements ····················································································· 3(1) Consolidated Balance Sheets ························································································· 3(2) Consolidated Statements of Income and Consolidated Statements of Comprehensive Income ············ 5Consolidated Statements of Income ················································································ 5Consolidated Statements of Comprehensive Income ···························································· 6(3) Notes Related to Going Concern Assumption ···································································· 7(4) Segment Information ·································································································· 7(5) Notes in the Event of Significant Changes in Shareholders’ Equity ············································ 7
4. Supplemental Information ······························································································· 8(1) Order Receiving and Sales···························································································· 8(2) Overseas Sales ·········································································································· 8

11. Qualitative Information on Quarterly Consolidated Financial Performance(1) Qualitative Information Regarding Consolidated Results of Operations
During the nine months ended December 31, 2012, the global economy was weak due to the debt andfinancial instability in Europe and the deceleration of growth in Chinese economy, although economy in North
America and Asia (other than China) were slowly recovering. In Japan, the actual economy was still stagnant
although the Japanese yen depreciated against other currencies and the stock prices rose due to the
expectations of the new Japanese government. In the industry the Yushin Group is involved, demand wasstrong in the automotive industry but there was not great demand in the IT and Electronics device industry.
Against this background, sales of take-out robots increased, with customers recognizing the speed, weightand energy efficiency advantages of the Group’s YC Series. These robots were designed using Yushin’s
structural optimization technology, which has won a technology award from the Japan Society of MechanicalEngineers. However, consolidated net sales declined by 0.8% year on year to ¥10,642 million, owing to adecrease of large orders for custom-ordered equipment. Meanwhile, operating income decreased by 2.8% year
on year to ¥939 million, ordinary income turned up by 7.8% to ¥1,015 million, and net income increased by
8.8% to ¥616 million.
(2) Qualitative Information Regarding Consolidated Financial Position(Assets)
Total assets as of December 31, 2012 totaled ¥23,088 million, an increase of ¥446 million from the end of
the previous fiscal year. Although Cash and time deposits and Trade noted and accounts receivable declined¥501 million and ¥382 million respectively, Others in Fixed assets including construction-in-progress of a new
facility, Work-in-process and Raw material and supplies increased ¥687 million, ¥397 million and ¥237
million respectively.
(Liabilities)
Liabilities totaled ¥3,957 million, an increase of ¥102 million from the end of the previous fiscal year. This
reflected on a decrease of ¥212 million in Income tax payable and an increase of ¥330 million in Accounts
payable-facilities.
(Net assets)
Net assets totaled ¥19,131 million, an increase of ¥343 million from the end of the previous fiscal year. This
mainly reflected an increase of ¥266 million in Retained earnings.
(3) Qualitative Information Regarding Consolidated Earnings Forecasts
After taking the business results so far and the anticipated industry trend, we have revised our full-year
guidance for the fiscal year ending March 31, 2013, which was announced on November 6, 2012, downward
both on a consolidated and non-consolidated basis. For more detailed information, please refer “Revisions to
the Forecast for the Earnings” announced today (February 5, 2013).

2. Other Information (Notes)(1) Changes in Significant Consolidated Subsidiaries
None(2) Adoption of Special Accounting Methods for Preparation of Quarterly Financial Statements
The effective tax rate on income before income tax for the consolidated fiscal year after the application oftax effect accounting is reasonably estimated, and this estimated rate is applied to net income for thequarterly period under review.
Income taxes–deferred are included in income taxes in the consolidated statements of income.
(3) Changes in Accounting Principles, Accounting Estimates and Retrospective Restatement
None23. Consolidated Financial Statements(1) Consolidated Balance Sheets(¥ thousands; rounded down)Term
Account

As of March 31, 2012

As of December 31, 2012

Amount%Amount%16,964,191

74.9

16,769,444

72.6

ChangeAmount(ASSETS)
Current assets(194,747)

Cash and time deposits

7,747,068

7,245,548(501,520)

Trade notes and accounts
receivable

4,670,510

4,287,871(382,638)

Securities

300,000

300,000-

Merchandise and products

898,193

1,135,995

237,802Work-in-process

856,105

1,253,568

397,463

1,861,430

1,905,218

43,787

Deferred tax assets

365,173

389,783

24,609Others283,833

267,226(16,606)

Allowance for doubtful
accounts(18,123)(15,768)

2,354

Raw material and supplies

5,677,481

25.1

6,318,766

27.4

641,285

Property, plant andequipment

5,105,195

22.5

5,741,957

24.9

636,762

Buildings and structures

994,896

941,921(52,974)

Land

3,935,369

3,937,874

2,504

Others174,929

862,161

687,232

Intangible assets

81,1470.4

88,391

0.4

7,244

Investments and other assets

491,1392.2

488,4172.1(2,721)

Investment securities

241,443

246,462

5,019

Deferred tax assets

16,865

10,333(6,531)Others271,419

232,036(39,382)

Allowance for doubtful
accounts(38,589)(415)

38,173Fixed assets

Total assets

22,641,673

100.0

3

23,088,211

100.0

446,538(¥ thousands; rounded down)Term
Account

As of March 31, 2012
AmountAs of December 31, 2012%

Amount%ChangeAmount(LIABILITIES)Current liabilities
Trade notes and accounts
payables

3,728,298

16.5

3,810,633

16.5

82,3352,314,053

2,321,080

7,027

Accounts payables

449,335

382,605(66,730)

Income tax payable

300,968

88,535(212,433)

Advances received

209,459

302,509

93,050Accrued employees’ bonuses

180,000

97,000(83,000)

Accrued bonuses to directors

16,95015,300(1,650)Warranty reserve

104,897

84,036(20,861)

Accounts payables – facilities

19,089350,018

330,929

Others133,545

169,547

36,002Long-term liabilities

126,030

0.5

146,448

0.6

20,418

Allowance for retirement
benefits to directors

66,78066,780-

Others59,25079,66820,4183,854,328

17.0

3,957,082

17.1

102,753

Shareholders’ equity

19,287,162

85.2

19,553,157

84.7

265,994

Common stock

1,985,666

1,985,666-

Capital surplus

2,023,903

2,023,903-

Retained earnings

15,625,496

15,891,955

266,459

Treasury stock(347,903)(348,368)(465)

Total liabilities(NET ASSETS)

Accumulated othercomprehensive income(533,596)(2.4)(514,997)(2.2)

18,599Unrealized gain on availablefor-sale securities

47,57649,9992,423

Foreign currency translation
adjustments(581,173)(564,997)

16,176

33,7780.2

92,9690.4

59,191

Total net assets

18,787,344

83.0

19,131,129

82.9

343,784

Total liabilities and net assets

22,641,673

100.0

23,088,211

100.0

446,538

Minority interests4(2) Consolidated Statements of Income and Consolidated Statements of Comprehensive Income
Consolidated Statements of Income(¥ thousands; rounded down)Term
Account

Nine months ended
December 31, 2011
(April 1, 2011 to
December 31, 2011)

Nine months ended
December 31, 2012
(April 1, 2012 to
December 31, 2012)

ChangeAmount%Amount%Net sales

10,730,692

100.0

10,642,784

100.0(87,908)

Cost of sales

6,728,472

62.7

6,592,308

61.9(136,164)

Gross profit

4,002,22037.3

4,050,475

38.1

48,255

Selling, general andadministrative expenses

3,035,239

28.3

3,110,838

29.3

75,599Operating income

966,980

9.0

939,636

8.8(27,343)

Non-operating income

49,926

0.5

78,1990.7

28,272

Interest income

21,26014,474(6,785)

Dividend income

4,798

4,592

(206)

Purchase discount

7,844

7,853

8

-

32,07732,077

16,022

19,201

3,178

Foreign exchange gain
OthersNon-operating expenses

75,1050.7

2,411

Amount0.0(72,694)

Foreign exchange loss

336
70,467710-

373(70,467)

Others

4,301

1,701

(2,599)

Sales discountOrdinary income
Extraordinary income
Gain on sales of fixed assets
Gain on sales of investment
securities
Extraordinary expenses

941,8018.8

1,015,424

9.5

73,623

1,608

0.0

38

0.0

(1,569)

992

38

(954)

615

-

(615)

915

0.0

873

0.0

(42)

Loss on sales and retirement of
fixed assets
Loss on revaluation of
investments in securities

327

873

545

588

-

(588)

Income before income taxes andminority interests

942,4938.8

1,014,589

9.5

72,095

Income taxes

361,389

3.4

340,029

3.2(21,360)

Income before minority interests

581,103

5.4

674,560

6.3

93,456

Minority interests in net income

14,901

0.1

58,301

0.5

43,399Net income

566,202

5.3

616,258

5.8

50,056

5

Consolidated Statements of Comprehensive Income(¥ thousands; rounded down)Nine months ended
December 31, 2011
(April 1, 2011 to
December 31, 2011)

Income before minority interests
Other comprehensive income
Unrealized gain on availablefor-sale securities
Foreign currency translation
adjustments
Other comprehensive income –Total
Comprehensive income
Comprehensive income attributableto:Shareholders of the parent company
Minority interest

6

Nine months ended
December 31, 2012
(April 1, 2012 to
December 31, 2012)

Change581,103

674,560

93,456(24,726)

2,423

27,150(105,456)

16,825

122,281(130,183)

19,248

149,431450,920

693,808

242,887

440,219
10,701

634,858
58,950

194,639
48,248

(3) Notes Related to Going Concern Assumption
None(4) Segment Information
I Nine months ended December 31, 2011 (April 1, 2011 to December 31, 2011)
Information related to sales and profit or loss for each reportable segment(¥ thousands; rounded down)Amounts shown on

Reportable segment
Japan

North
America

Total
Asia

Adjustment

quarterly consolidated*1

statements of income

Europe*2

Net sales
Sales to customers

7,230,870

1,375,963

1,978,315

145,544

10,730,692-

10,730,692

Inter-segment sales

2,466,265

10,402

138,847

10,9212,626,437(2,626,437)

-

Total

9,697,135

1,386,365

2,117,163

156,465

13,357,129(2,626,437)

10,730,692

656,647

152,922167,929(3,519)973,979(6,998)966,980

Segment profit(loss)

Notes:
1. The ¥ (6,998) thousand adjustment to segment profit (loss) includes eliminations for inter-segment
transactions of ¥ 6,484 thousand and inventory adjustments of ¥ (13,483) thousand.
2. Segment profit (loss) is adjusted to be consistent with operating income shown on the quarterly
consolidated statements of income.

II Nine months ended December 31, 2012 (April 1, 2012 to December 31, 2012)
Information related to sales and profit or loss for each reportable segment(¥ thousands; rounded down)Amounts shown on

Reportable segment
Japan

North
America

Total
Asia

EuropeAdjustment

quarterly consolidated*1

statements of income*2

Net sales
Sales to customers

6,245,179

1,473,876

2,598,552

325,175

10,642,784-

10,642,784

Inter-segment sales

2,559,019

4,007

191,807

3,686

2,758,520(2,758,520)

-

Total

8,804,199

1,477,883

2,790,360

328,861

13,401,305(2,758,520)

10,642,784

571,058

137,293

270,103

5,511

983,967(44,330)

939,636

Segment profit

Notes:
1. The ¥ (44,330) thousand adjustment to segment profit includes eliminations for inter-segment
transactions of ¥ 20,642 thousand and inventory adjustments of ¥ (64,973) thousand.
2. Segment profit is adjusted to be consistent with operating income shown on the quarterly
consolidated statements of income.

(5) Notes in the Event of Significant Changes in Shareholders’ Equity
None

74. Supplemental Information(1) Order Receiving and Sales
a. Orders
1) Order received(¥ thousands; rounded down)
Products

Nine months

Nine months

Changeended December 31, 2011

ended December 31, 2012(%)

Take-out robots

6,931,127

7,827,748

112.9

Custom-ordered equipments

1,848,774

1,062,452

57.5

Parts and maintenance service

1,547,539

1,832,877

118.4

10,327,441

10,723,078

103.8

Total

2) Backlog of orders(¥ thousands; rounded down)
Products

As of December 31, 2011

Take-out robots

ChangeAs of December 31, 2012(%)

1,640,340

1,780,243

108.5

Custom-ordered equipments

624,543

679,321108.8

Parts and maintenance service

147,144

202,065

137.3

2,412,028

2,661,629

110.3

Total

b. Net sales(¥ thousands; rounded down)
Products

Nine months

Nine months

Changeended December 31, 2011

ended December 31, 2012(%)

Take-out robots

6,813,818

7,642,420

112.2

Custom-ordered equipments

2,310,491

1,210,960

52.4

Parts and maintenance service

1,606,382

1,789,403

111.4

10,730,692

10,642,784

99.2

Total

(2) Overseas Sales
Nine months ended December 31, 2011 (April 1, 2011 to December 31, 2011)
North America
Ⅰ Overseas sales

1,965,686

Asia

Europe4,127,658(¥ thousands; rounded down)

Other areas

699,100

117,332

Ⅱ Consolidated net sales
Ⅲ Ratio of overseas sales toconsolidated net sales (%)

18.3

North America

38.5

6.5

1.1

1,519,854

Asia

Europe5,058,918

Other areas

410,338

64.4(¥ thousands; rounded down)

121,018

Ⅱ Consolidated net sales
Ⅲ Ratio of overseas sales toconsolidated net sales (%)

6,909,778
10,730,692

Nine months ended December 31, 2012 (April 1, 2012 to December 31, 2012)

Ⅰ Overseas sales

Total

Total
7,110,130
10,642,784

14.3

47.5

8

3.9

1.1

66.8