Asgent, Inc.

Summary of Non-Consolidated Financial Results
Financial Highlights(For the 9Months Ended December 31, 2017)

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

Takenori KatsuragiManaging Director ＆CFO
TEL:

+81-3-6853-7401

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

For the 9Months EndedNet sales

Operating Income

Ordinary income

Net income

Millions of yen

Millions of yen

Millions of yen

Millions of yen

Dec. 31, 2017

2,785

△14.0%

△52－

△56－

△67－

Dec. 31, 2016

3,237

50.0%

124－

118－

95－

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

Basic EPS

Diluted EPS

Yen

Yen

Dec. 31, 2017△17.60－Dec. 31, 2016

25.00

－

Total Assets

Shareholders’ Equity

Shareholders’ Equity
ratio

As ofMillions of yen

Millions of yen%Dec. 31, 2017

2,314

1,655

71.4%

Mar. 31, 2017

2,842

1,740

61.1%

For the 9Months Ended(2) Financial Conditions

2. Financial statements(For the 9Months Ended December 31, 2017)(1) Balance Sheets
Note: Figures less than one thousand yen omitted
Account Title

Mar. 31, 2017

Dec. 31, 2017

AmountAmountAssets
Current assets
Cash and deposits

785,032

891,511

1,335,948

652,860

Merchandise and finished goods

66,51936,511Work in process

4,966

22,789Supplies

2,057

419

Advance payments-trade

10,218－Prepaid expenses

41,14343,394

Deferred tax assets

33,36325,850

Other

4,068

30,037(26)(13)

2,283,290

1,703,362

Buildings, net

40,537

37,668Tools, furniture and fixtures, net

320,836

283,326

1,854

1,854

Total property, plant and equipment

363,228

322,849

Intangible assets

67,12051,263

Investments and other assets

128,474

237,161

558,823

611,274

2,842,114

2,314,637

Accounts payable-trade

302,799

144,852

Short-term loans payable

200,000

200,000

Accounts payable-other

199,267

59,692

Accrued expenses

40,65655,205

Income taxes payable

67,507－Comsumption tax payable

107,496

14,409Advances received

3,054

7,647

Unearned revenue

24,78919,455

Deposits received

5,403

19,523

Provision for bonuses

54,62735,560

Other

2,633

4,132

1,008,236

560,478

Accounts receivable-trade

Allowance for doubtful accounts
Total current assets
Noncurrent assets
Property, plant and equipment

Land

Total noncurrent assets
Total assets
Liabilities
Current liabilities

Total current liabilities

Note: Figures less than one thousand yen omitted
Account Title

Mar. 31, 2017

Dec. 31, 2017

AmountAmountNoncurrent liabilities
Provision for retirement benefits

93,074

98,69393,074

98,693

1,101,310

659,172

Capital stock

771,110771,110

Capital surplus

705,200

705,200

Retained earnings

264,099

177,877－(160)

1,740,409

1,654,027(1,846)(802)(1,846)

(802)

2,240

2,240

Total net assets

1,740,803

1,655,464

Total liabilities and net assets

2,842,114

2,314,637

Total noncurrent liabilities
Total liabilities
Net assets
Shareholders' equity

Treasury stock
Total shareholders' equity
Valuation and translation adjustments
Valuation difference on available-for-salesecurities
Total valuation and translation adjustments
Subscription rights to shares(2) Statements of Income
Note: Figures less than one thousand yen omitted
Account Title

Dec. 31, 2016

Dec. 31, 2017

AmountAmountⅠ Net Sales

3,237,659

2,785,325

Ⅱ Cost of Sales

2,079,911

1,749,758

Gross Profit

1,157,747

1,035,566

1,033,244

1,087,654

Operating Income

124,503(52,088)

Ⅳ Non-operating Income

2,894730

Ⅴ Non-operating Expenses

8,793

4,912

Ordinary Income

118,604(56,270)

Ⅵ Extraordinary Income

84

79

Ⅶ Extraordinary Losses

176

1,782

Income Before Taxes

118,512(57,973)

Tax Expenses

23,101

9,169

Income After Taxes

95,411(67,143)

Ⅲ Selling, General and Administrative Expenses