Asgent, Inc.

Summary of Non-Consolidated Financial Results
Financial Highlights(For the 3 months Ended June 30, 2009)

Listed Company Name: Asgent, Inc.
Listing Exchange: JASDAQ
Security Code No:4288
URL: http://www.asgent.co.jp/
Representative: Takahiro Sugimoto
President & CEO
Enquiries:

Kiyotaka Hirai
Managing DirectorTEL:+81-3-5643-2581

1. Business Results(1) Operating Results
Note: Figures less than one million yen omitted, except for EPS and BPS

Net sales

Operating income

Ordinary income

Millions of yen

Millions of yen

Millions of yen

June 30, 2009839△3.2％8934.6％

8938.4%

114

13.2%

June 30, 2008

867-%

66-%

64-%

100-%

For the 3 months ended

Net income
Millions of yen

Note: the% value represents the changes from the same quarter of the previous year

Basic EPS

Diluted EPS

Yen

Yen

For the 3 months ended
June 30, 2009

2,888.40

2,878.22

June 30, 2008

2,551.26

2,542.12

Note: No last year comparison. Resume disclosing non-consolidation basis information from this period due to liquidation ofsubsidiaries last year.

(2) Financial Conditions
Total Assets
As ofMillions of yenShareholders’Shareholders’EquityEquity ratio

Millions of yen%

BPS
Yen

June 30, 2009

1,870

1,262

67.5%

31,974.81

Mar. 31, 2009

2,193

1,148

52.4%

29,091.99(3) Forecast for the Financial Results (For the year ending March 31, 2010)
Net sales
For period ending

Millions of yen

Operating

Ordinary

incomeincomeMillions of yen

Millions of yen

Net income

EPS

Millions of yen

Yen

Sept. 30, 2009

1,634

△7.0%

120

7.8%

120

3.4%

138

△1.7%

3,495.00

Mar. 31, 2010

3,800

8.9%

270

11.3%

270

4.8%

270

△10.8%

6,838.04

2. Financial statements（for the 3 months Ended June 30,2009）(1) Balance Sheets
Note: Figures less than one thousand yen omitted

Account Title

June 30,2009

Mar. 31, 2009

AmountAmountAssets
Current Assets
1.Cash and Deposits

581,873784,196

2.Accounts Receivable-trade608,772

840,401

3.Merchandise and Finished Goods

36,85031,965

4.Work in Process

970-

5.Raw Materials and Supplies

628

700

6.Advance Payments-trade87,33733,887

7.Prepaid Expenses

19,171

13,371

8.Deferred Tax Assets

36,60884,3509.Income Taxes Receivable

183

183

10.Other Current Assets

19,546

5,997(50)(1,050)1,391,890

1,794,004

1. Building, net

14,506

19,699

2.Tools, Furniture and Fixtures, net

164,637

171,346

819

819

179,963

191,865

Intangible Fixed Assets

67,54974,797

Investments and Other Assets

231,154

133,092

478,667

399,756

1,870,558

2,193,760

Allowance for Bad Debts
Total Current Assets
Fixed Assets
Property, Plant and Equipment

3.LandTotal Property, Plant and Equipment

Total Fixed Assets
Total Assets

Note: Figures less than one thousand yen omitted

Account Title

June 30,2009

Mar. 31, 2009

AmountAmountLiabilities
Current Liabilities
1.Accounts Payable-trade

80,585

192,974

2.Short-term Loans Payable

50,000350,000

3.Short-term Bonds Payable

93,00093,0004.Accounts Payable-other

65,77883,233

5.Accrued Expenses

41,41031,996

6.Income Taxes Payable

2,457

5,915

-29,273

8.Advances Received

29490

9.Deposit Received

4,586

3,840

10. Unearned Revenue

9,217

9,813

11. Provision for Bonuses

66,66645,904

12. Others

26,712

66

440,708

846,108

1.Bonds

117,000

147,000

2.Provision for Retirement Benefits

50,324

51,955

Total Fixed Liabilities

167,324

198,955

Total Liabilities

608,032

1,045,063

1.Capital Stock769,500

769,500

2.Capital Surplus

705,200

705,200

3.Earned Surplus(209,632)(323,681)

1,265,067

1,151,018(2,541)(2,321)(2,541)(2,321)

Total Net Assets

1,262,525

1,148,697

Total Liabilities and Net Assets

1,870,558

2,193,760

7.Accrued Consumption Taxes

Total Current Liabilities
Fixed Liabilities

Net Assets
Stockholders’ Equity

Total Stockholders’ Equity
Appraisal Conversion Differences1.Appraisal Differences on Investment Securities
Total Appraisal Conversion Differences

(2) Statements of Income
Note: Figures less than one thousand yen omitted

Account Title

3 months Ended June 30, 2009

AmountⅠ Net Sales

839,380

Ⅱ Cost of Sales

458,365

Gross Profit

381,014

Ⅲ Selling, General and Administrative Expenses

291,595

Operating Income

89,419Ⅳ Non-operating Income

1,921

Ⅴ Non-operating Expenses

1,575

Ordinary Income

89,766

Ⅵ Extraordinary Income

8,503

Ⅶ Extraordinary Losses

591

Income Before Taxes

97,677Tax Expenses(16,370)

Income After Taxes

114,048

(3) Statements of Cash Flows
Note: Figures less than one thousand yen omitted.

3 months Ended June 30, 2009
Ⅰ Cash Flow from Operating Activities
Income Before Taxes
Depreciation and Amortization
Increase (Decrease) in Allowance for Doubtful Accounts
Increase (Decrease) in Provision for Bonuses
Increase (Decrease) in Provision for Retirement Benefits
Interest Paid
Foreign Exchange Losses (Gains)
Loss (Gain) on Sales of Property, Plant and Equipment
Decrease (Increase) in Notes and Accounts Receivable-trade
Decrease (Increase) in Inventories(Increase) Decrease in Notes and Accounts Payable-trade
Others-net
Sub-totalInterest Expenses Paid
Income Taxes Paid
Net Cash Provided by Operating Activities
Ⅱ Cash Flows from Investing Activities

97,677
25,790(1,000)20,761(1,631)974
0(7,452)
231,629(5,782)(112,389)(71,754)
176,822(798)(5,915)
170,109

Purchase of property, plant and equipment(8,474)

Proceeds from sales of property, plant and equipment

14,335Purchase of intangible assets(14,669)

Payments for guarantee deposits(21,100)

Purchase of memberships(14,700)

Other, net
Net Cash Used in Investing Activities

2,175(42,432)

Ⅲ Cash Flows from Financing ActivitiesNet increase (decrease) in short-term loans payable(300,000)

Payments for Bond Redemption(30,000)

Net Cash Used in Financing Activities(330,000)

Ⅳ Effect of Exchange Rate on Cash and Cash Equivalents

0Ⅴ Net Decrease in Cash and Cash Equivalents(202,323)

Ⅵ Cash and Cash Equivalents at the Beginning of the Fiscal Year784,196

Ⅶ Cash and Cash Equivalents at the End of June 30, 2008

581,873