Summary of Consolidated Financial Results
for the Year Ended February 28, 2013
(Based on Japanese GAAP)
April 10, 2013
Company name
ABC-MART, INC.
Stock exchange listing Tokyo
Stock Code2670
URL http://www.abc-mart.co.jp/ir/
Representative
President and Representative Director
Minoru Noguchi
Inquiries
Director, Corporate Planning Office Manager Jo Kojima
TEL 03-3476-5452
Scheduled date of ordinary general meeting of shareholders
May 29, 2013
Scheduled date to file Securities Report
May 30, 2013
Scheduled date to commence dividend payments
May 30, 2013
Preparation of supplementary material on earnings
yes
Holding of earnings performance review
yes(for institutional investors and analysts)(Amounts less than one million yen are rounded down)
1. Consolidated financial results for the year ended February 28, 2013 (from March 1, 2012 to February 28, 2013)(1) Consolidated operating results
Percentages indicate year-on-year changes
Net salesYear ended February 28, 2013
Year ended February 29, 2012
(Note) Comprehensive income:Year ended February 2013

Operating income

Millions of yen
159,418
140,761

%
13.3
10.5

Millions of yen
30,37527,221

Ordinary income

%
11.6
1.4

Millions of yen
30,74728,399Net income
%
8.3
6.3

Millions of yen
17,297
15,676%
10.3(14.7)

20,916 million yen (38.2%) Year ended February 2012 15,139 million yen (△19.1％)
Diluted net income
Ordinary
Operating
Net income/equity
per share
income/total assets
income/net sales
Yen
Yen
%
%
%
Year ended February 28, 2013
229.73228.30
17.2
20.9
19.1
Year ended February 29, 2012
208.20
18.2
24.6
19.3
(Reference) Equity in earnings of affiliated companies:
Year ended February 2013 - million yen
Year ended February 2012 - million yen(2) Consolidated financial position
Total assets
Net assets
Equity ratio
Net assets per share
Net income per share

As of February 28, 2013
As of February 29, 2012
(Reference) Shareholders’ Equity:
As of February 28, 2013
(3) Consolidated cash flows

As of February 28, 2013
As of February 29, 2012

Millions of yen
174,159
120,203

Millions of yen
109,764
92,236

109,474 million yen
Cash flows fromoperating activities
Millions of yen
15,39518,998

%
62.9
76.5

As of February 28, 2012
Cash flows frominvesting activities
Millions of yen(17,203)(10,515)

Yen
1,453.95
1,221.02

91,935 million yen
Cash flows fromfinancing activities
Millions of yen
28,209(4,972)

Period-end cash andcash equivalents
Millions of yen
68,772
41,9902. Cash dividends
Ratio of
Dividend
Total cash
topayout ratio dividends
dividends (Total) (Consolidated)
net assets(Consolidated)

Annual dividends
1st quarter-end 2nd quarter-end 3rd quarter-end Fiscal year-end

Total

Yen

Yen

Yen

Yen

Yen

Millions of yen%%

Year ended February 29, 2012
Year ended February 28, 2013

-

19.00
22.00

-

23.00
28.00

42.00
50.00

3,162
3,764

20.2
21.8

3.7
3.7

Year ending February 28, 2014 (Forecast)

-

25.00

-

25.00

50.00

20.3

3. Forecast of consolidated financial results for the year ending February 28, 2014 (from March 1, 2013 to February 28, 2014)
Percentages indicate year-on-year changes
Net sales
Operating income
Ordinary income
Net income
Net income per share
Millions of yen% Millions of yen% Millions of yen% Millions of yen%
Yen
Six months ending
88,10014.3
17,1502.3
17,280
(0.6)
9,620
(2.7)
127.77
August 31, 2013
Full year
177,200
11.2
32,2006.0
32,480
5.6
18,5707.4
246.631

4. Notes(1) Changes in significant subsidiaries during the year ended February 28, 2013(changes in specified subsidiaries resulting in the change in scope of consolidation):no(2) Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements after error corrections
Changes in accounting policies due to revisions to accounting standards and other regulations:no
Changes in accounting policies due to other reasons:noChanges in accounting estimates:noRestatement of prior period financial statements after error corrections:no(3) Number of issued shares
Total number of issued shares at the end of the period (including treasury stock)
As of February 28, 201375,294,429 shares As of February 29, 2012

75,294,429 shares

Number of shares of treasury stock at the end of the period
As of February 28, 2013164 shares As of February 29, 2012164 shares

Average number of shares during the period (cumulative from the beginning of the fiscal year)
Year ended February 28, 201375,294,265 shares Year ended February 29, 2012

75,294,265 shares(Reference) Summary of Nonconsolidated Financial Statements
1.Nonconsolidated financial results for the year ended February 28, 2013 (from March 1, 2012 to February 28, 2013)(1) Nonconsolidated operating results
Percentages indicate year-on-year changes
Net salesYear ended February 28, 2013
Year ended February 29, 2012

Millions of yen
131,840
122,088

Operating income
%
8.0
8.5

Millions of yen
28,377
24,293%16.8
2.6

Ordinary income
Millions of yen
29,002
25,575%13.4
4.0

Net income
Millions of yen
16,214
13,832%
17.2(22.1)

Diluted net income
per share
Yen
Yen
215.35214.01183.72-

Net income per share
Year ended February 28, 2013
Year ended February 29, 2012
(2) Nonconsolidated financial position
Total assets

Net assets

Equity ratio

Net assets per share

Millions of yen
Millions of yen%
Yen
As of February 28, 2013
159,146
100,708
63.3
1,337.53
As of February 29, 2012
113,958
87,86277.1
1,166.92(Reference) Shareholders’ Equity:
As of February 28, 2013 100,708 million yen
As of February 28, 2012 87,862 million yen
2. Forecast of nonconsolidated financial results for the year ending February 28, 2014 (from March 1, 2013 to February 28, 2014)
Percentages indicate year-on-year changes
Net sales
Ordinary income
Net income
Net income per share
Millions of yen%
Millions of yen%
Millions of yen%
Yen
Six months ending
69,2403.7
15,780
(3.3)
8,490
(7.3)
112.76
August 31, 2013
Full year
138,700
5.2
29,8102.8
16,5902.3
220.34
NOTICE REGARDING AUDIT PROCEDURES FOR THE CONSOLIDATED FINANCIAL RESULTS
This consolidated financial results statement is exempt from the audit procedures based upon the Financial Instruments and Exchange Act. At this time of
disclosure of this consolidated financial results statements, the audit procedure based upon the Financial Instruments and Exchange Act has not been completed.

FORWARD LOOKING STATEMENTS AND OTHER SPECIAL ITEMSThe forecast for the year ending February 28, 2014 is based on ABC-MART, INC.'s hypotheses, plans and estimates at the date of publication. It is possiblethat some uncertain factors will cause the Company's future performance to differ significantly from the contents of forecast.

2Consolidated financial statements
Consolidated balance sheets(Thousands of yen)
As of February 29, 2012
AssetsCurrent assets
Cash and deposits
Notes and accounts receivable-trade
Merchandise and finished goods
Work in process
Raw materials and supplies
Currency option
Deferred tax assets
Other
Allowance for doubtful accounts
Total current assets
Noncurrent assets
Property, plant and equipment
Buildings and structures
Accumulated depreciation
Buildings and structures, net
Tools, furniture and fixtures
Accumulated depreciation
Tools, furniture and fixtures, net
LandConstruction in progress
Other
Accumulated depreciation
Other, net

As of February 28, 2013

42,167,745
2,563,312
23,243,775
25,7471,200,314
1,004,547
2,504,923(6,337)

68,852,158
5,064,083
32,682,063
44,833
485,939
1,314,421
1,166,442
3,480,723(23,645)

72,704,028

113,067,021

17,984,882(7,924,210)

20,886,196(9,553,405)

10,060,671

11,332,790

3,139,826(1,646,696)

6,266,116(3,604,799)

1,493,130

2,661,316

17,176,451
427,108
457,156(388,017)

17,483,893
60,071
468,848(418,561)

69,13850,28629,226,500

31,588,359

11,264
964,553
1,036,555

2,465,569
6,821,704
1,506,138

2,012,373

10,793,412

Investments and other assets
Investment securities
Stocks of subsidiaries and affiliates
Lease and guarantee deposits
Other
Allowance for doubtful accounts

94,891
84,175
14,331,988
1,759,984(10,000)

109,651
84,175
16,494,299
2,022,501-

Total investments and other assets

16,261,039

18,710,627

Total property, plant and equipment
Intangible assets
Right of trademark
Goodwill
Other
Total intangible assets

Total noncurrent assets
Total assets

347,499,913

61,092,399

120,203,941

174,159,421

(Thousands of yen)
As of February 29, 2012
Liabilities
Current liabilities
Notes and accounts payable-trade
Short-term loans payable
Current portion of long-term loans payable
Income taxes payable
Provision for bonuses
Provision
Asset retirement obligations
Notes payable-facilities
Other
Total current liabilities
Noncurrent liabilities
Convertible bond-type bonds with subscription rights tosharesLong-term loans payable
Provision
Asset retirement obligations
Currency option
Other
Total noncurrent liabilities

As of February 28, 2013

7,147,386
2,509,305
2,252,800
6,513,447
577,247
17,07014,308960,493
3,690,118

7,477,486
4,135,826
1,002,800
7,455,270
642,716
178,038
17,861
936,279
4,114,601

23,682,176

25,960,880-

33,000,000

3,505,600
133,454257,731
388,830

2,502,800
798,867
218,207265,084
1,648,895

4,285,616

38,433,856

Total liabilities

27,967,792

64,394,736

Net assets
Shareholders' equity
Capital stock
Capital surplus
Retained earnings
Treasury stock

3,482,930
7,488,686
82,402,496(522)

3,482,930
7,488,686
96,311,831(522)

93,373,591

107,282,926

Accumulated other comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment(5,746)(1,432,324)

13,432
2,177,708

Total accumulated other comprehensive income(1,438,071)

2,191,141

300,628

290,616

92,236,148

109,764,684

120,203,941

174,159,421

Total shareholders' equity

Minority interests
Total net assets
Total liabilities and net assets

4Consolidated statements of income and consolidated statements of comprehensive income
Consolidated statements of income(Thousands of yen)
Fiscal year ended
February 29, 2012

Fiscal year ended
February 28, 2013

Net sales
Cost of sales

140,761,016
59,658,395

159,418,140
68,109,105

Gross profit

81,102,620

91,309,034

Selling, general and administrative expenses
Packing and transportation expenses
Advertising expenses
Warehousing expenses
Directors' compensations, salaries and allowances
Bonuses
Provision for bonuses
Legal and employee benefits expenses
Rents
Depreciation
Utilities expenses
Commission fee
Taxes and dues
Provision of allowance for doubtful accounts
Amortization of goodwill
Other

1,950,419
6,476,402
1,257,626
14,948,840
1,047,361
578,027
1,879,820
13,644,869
2,648,130
1,457,090
2,298,221
566,845
11,971
264,0034,851,762

2,210,771
6,931,745
1,293,183
16,431,626
1,083,784
640,700
2,113,560
15,326,723
3,250,878
1,793,573
2,677,576
668,623
1,820
549,441
5,959,908

Total selling, general and administrative expenses

53,881,392

60,933,917

27,221,227

30,375,117

Non-operating income
Interest income
Foreign exchange gains
Gain on valuation of derivatives
Rent Income
Advertising medium income
Other

40,751
942,582
419,285
60,757273,225

46,72980,501
106,753
481,790
57,450204,076

Total non-operating income

1,736,602

977,302132,524
86,052
203,523
136,099

74,012271,275
259,858

Operating income

Non-operating expenses
Interest expenses
Foreign exchange losses
Rent expenses
Other
Total non-operating expenses

558,200

605,146

28,399,630

30,747,273

Extraordinary income
Gain on sales of noncurrent assets

6,435

545

Total extraordinary income

6,435

545

Ordinary income5(Thousands of yen)
Fiscal year ended
February 29, 2012
Extraordinary loss
Loss on sales of noncurrent assets
Loss on retirement of noncurrent assets
Loss on liquidation of business
Loss on valuation of golf club membership
Impairment loss
Loss on abandonment of goods
Loss on adjustment for changes of accounting standard for
asset retirement obligations
Loss on disasterDonation
Total extraordinary losses

Fiscal year ended
February 28, 2013

116,881
19,220549,577
28,450343
114,733
65,595
7,075
408,046-549,530-

53,51852,957-1,370,135

595,794

Income before income taxes and minority interests

27,035,930

30,152,024

Income taxes-current
Income taxes-deferred

11,767,273(429,211)

13,126,285(220,612)

Total income taxes

11,338,061

12,905,672

Income before minority interests

15,697,869

17,246,351

21,408(51,225)

15,676,460

17,297,577

Minority interests in income (loss)
Net income

6Consolidated statements of comprehensive income (cumulative)(Thousands of yen)
Fiscal year ended
February 29, 2012
Income before minority interests
Other comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment

Fiscal year ended
February 28, 2013

15,697,869

17,246,351(1,563)(556,430)

19,1783,651,247(557,993)

3,670,426

Comprehensive income

15,139,875

20,916,777

Comprehensive income attributable toComprehensive income attributable to owners of the parent
Comprehensive income attributable to minority interests

15,136,509
3,365

20,926,789(10,012)

Total other comprehensive income

7Consolidated statements of changes in net assets(Thousands of yen)
Fiscal year ended
February 29, 2012

Fiscal year ended
February 28, 2013

Shareholders' equity
Capital stock
Balance at the beginning of current period
Changes of items during the period
Total changes of items during the period

3,482,930

3,482,930--

Balance at the end of current period

3,482,930

3,482,930

7,488,686

7,488,686--

7,488,686

7,488,686

70,340,159

82,402,496(3,614,124)
15,676,460(3,388,241)
17,297,577

12,062,336

13,909,335

82,402,496

96,311,831

(522)

(522)

-

-

(522)

(522)

81,311,254

93,373,591(3,614,124)
15,676,460(3,388,241)
17,297,577

12,062,336

13,909,335

Capital surplus
Balance at the beginning of current period
Changes of items during the period
Total changes of items during the period
Balance at the end of current period
Retained earnings
Balance at the beginning of current period
Changes of items during the period
Dividends from surplus
Net income
Total changes of items during the period
Balance at the end of current period
Treasury stock
Balance at the beginning of current period
Changes of items during the period
Total changes of items during the period
Balance at the end of current period
Total shareholders' equity
Balance at the beginning of current period
Changes of items during the period
Dividends from surplus
Net income
Total changes of items during the period

93,373,591

107,282,926

Accumulated other comprehensive income
Valuation difference on available-for-sale securities
Balance at the beginning of current period
Changes of items during the period
Net changes of items other than shareholders' equity

Balance at the end of current period(4,182)(5,746)(1,563)

19,178

Total changes of items during the period(1,563)

19,178(5,746)

13,432(893,937)(1,432,324)

Balance at the end of current period
Foreign currency translation adjustment
Balance at the beginning of current period
Changes of items during the period
Net changes of items other than shareholders' equity
Total changes of items during the period
Balance at the end of current period

8(538,387)

3,610,033(538,387)

3,610,033(1,432,324)

2,177,708

(Thousands of yen)
Fiscal year ended
February 29, 2012
Total accumulated other comprehensive income
Balance at the beginning of current period
Changes of items during the period
Net changes of items other than shareholders' equity
Total changes of items during the period
Balance at the end of current period
Minority interests
Balance at the beginning of current period
Changes of items during the period
Net changes of items other than shareholders' equity
Total changes of items during the period
Balance at the end of current period
Total net assets
Balance at the beginning of current period
Changes of items during the period
Dividends from surplus
Net income
Net changes of items other than shareholders' equity
Total changes of items during the period
Balance at the end of current period

9

Fiscal year ended
February 28, 2013

(898,119)(1,438,071)(539,951)

3,629,212(539,951)

3,629,212(1,438,071)

2,191,141

3,015,060

300,628(2,714,431)(10,012)(2,714,431)(10,012)300,628

290,616

83,428,195

92,236,148(3,614,124)
15,676,460(3,254,382)(3,388,241)
17,297,577
3,619,200

8,807,953

17,528,535

92,236,148

109,764,684

Consolidated statements of cash flows(Thousands of yen)
Fiscal year ended
February 29, 2012
Net cash provided by (used in) operating activities
Income before income taxes and minority interests
Depreciation and amortization
Increase (decrease) in provision for bonuses
Increase (decrease) in allowance for doubtful accounts
Interest and dividends income
Interest expenses
Foreign exchange losses (gains)
Loss (gain) on valuation of securities
Loss (gain) on valuation of derivatives
Loss (gain) on sales and retirement of noncurrent assets
Impairment loss
Loss on adjustment for changes of accounting standard for
asset retirement obligations
Decrease (increase) in notes and accounts receivable-trade
Decrease (increase) in inventories
Increase (decrease) in notes and accounts payable-trade
Other, net

Fiscal year ended
February 28, 2013

27,035,930
2,648,130
96,244
11,447(41,475)
132,524
2,732(942,582)
110,445549,577

30,152,024
3,250,878
62,672(12,264)(47,453)
74,012(104,166)
16,582(106,753)
114,531
408,046549,530-(298,790)(860,055)(191,642)
1,044,345(620,481)(5,362,064)(915,849)
723,693

Subtotal

29,846,360

27,633,408

Interest and dividends income received
Interest expenses paid
Payments for loss on disaster
Payments for donation
Income taxes paid

33,842(138,066)(37,552)(52,957)(10,652,922)

32,920(76,415)(12,193,959)

Net cash provided by (used in) operating activities

18,998,704

15,395,953(5,400)5,400(5,615,864)
17,799(207,396)(78,681)(315,500)
57,696(3,435,971)(5,400)120,526(4,093,447)
5,137(419,560)(55,935)(185,000)
83,062--(10,999,115)(1,527,365)
669,580(118,699)
38,980(2,562,575)
1,011,240(240,663)
138,055(10,515,422)(17,203,674)

Net cash provided by (used in) investing activities
Payments into time deposits
Proceeds from withdrawal of time deposits
Purchase of property, plant and equipment
Proceeds from sales of property, plant and equipment
Purchase of intangible assets
Payments for store removal
Payments of loans receivableCollection of loans receivable
Purchase of investments in subsidiaries
Purchase of investments in subsidiaries resulting in change inscope of consolidation
Payments for lease and guarantee deposits
Proceeds from collection of lease and guarantee deposits
Other payments
Other proceeds
Net cash provided by (used in) investing activities

10(Thousands of yen)
Fiscal year ended
February 29, 2012
Net cash provided by (used in) financing activities
Net increase (decrease) in short-term loans payable
Proceeds from long-term loans payable
Repayment of long-term loans payable
Cash dividends paid
Proceeds from issuance of bonds with subscription rights tosharesOther payments
Net cash provided by (used in) financing activities
Effect of exchange rate change on cash and cash equivalents

Fiscal year ended
February 28, 2013

(2,108,047)
10,000,000(9,252,800)(3,609,464)

864,471(2,259,060)(3,384,043)-

33,000,000(2,499)(11,371)(4,972,811)

28,209,995(88,091)

378,867

Net increase (decrease) in cash and cash equivalents

3,422,379

26,781,142

Cash and cash equivalents at beginning of period

38,568,560

41,990,939

Cash and cash equivalents at end of period

41,990,939

68,772,082

11