Translation
Notice: This document is an excerpt translation of the original Japanese document and is only for reference purposes. In the event of any
discrepancy between this translated document and the original Japanese document, the latter shall prevail.

Summary of Consolidated Financial Results
for the 9 Months Ended November 30, 2016
(Based on Japanese GAAP)
January 12, 2017
Company name:
IDOM Inc.
Stock exchange listing: Tokyo
Stock code:7599
URL http://221616.com
Representative:
President
Inquiries:
General Manager, Finance IR Division
Scheduled date to file Quarterly Securities Report:
Scheduled date to commence dividend payments:
Preparation of supplementary material on quarterly financial results:

Yusuke Hatori
Masayuki Matsumoto
January 13, 2017
–Yes
No

Holding of quarterly financial results meeting:TEL

03-5208-5503(Amounts less than one million yen are rounded down)
1. Consolidated financial results for the 9 months ended November 30, 2016 (from March 1, 2016 to November 30, 2016)(1) Consolidated financial results (cumulative)
Percentages indicate year-on-year changes
Profit attributable toNet sales
Operating income
Ordinary income
owners of parentMillions of yen% Millions of yen% Millions of yen% Millions of yen%
9 months ended November 30, 2016
191,033
25.6
4,022 (39.1)
3,913 (42.9)
2,190 (48.1)
9 months ended November 30, 2015
152,082
29.3
6,599
42.6
6,856
47.0
4,221
52.7
Earnings per share

Diluted earnings per share

Yen
21.60
41.63

9 months ended November 30, 2016
9 months ended November 30, 2015

Yen––(2) Consolidated financial position
Total assets
As of November 30, 2016
As of February 29, 2016

Net assets

Millions of yen
109,314
94,211Equity ratio

Millions of yen
39,331
38,245

Net assets per share%35.0
39.4

Yen
377.71365.98

2. Cash dividends
Annual dividends per share

Year ended February 29, 2016
Year ending February 28, 2017

1st quarter-end

2nd quarter-end

3rd quarter-end

Fiscal year-end

Yen––

Yen
7.50
6.00

Yen––

Yen
5.00

Yen
12.50

6.00

12.00

Year ending February 28, 2017 (Forecast)Total

3. Forecast of consolidated financial results for the year ending February 28, 2017 (from March 1, 2016 to February 28, 2017)
Percentages indicate year-on-year changes
Profit attributable toNet sales
Operating income
Ordinary income
Earnings per shareowners of parent
Millions of yen% Millions of yen% Millions of yen% Millions of yen%
Yen
Full year
243,500
15.9
7,600
0.8
7,100
3.9
4,100(0.3)
40.43

1

4. Notes(1) Changes in significant subsidiaries during the 9 months ended November 30, 2016(changes in specified subsidiaries resulting in the change in scope of consolidation):(2) Application of special accounting methods for preparing quarterly consolidated financial statements:

NoNo(3) Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements
Changes in accounting policies due to revisions to accounting standards and other regulations:
Yes
No
Changes in accounting policies due to other reasons:
Changes in accounting estimates:
No
Restatement of prior period financial statements:
No(4) Number of issued shares (common shares)
Total number of issued shares at the end of the period (including treasury shares)
As of November 30, 2016

106,888,000 shares As of February 29, 2016

106,888,000 shares

Number of treasury shares at the end of the period
As of November 30, 2016

5,480,350 shares As of February 29, 2016

5,480,300 shares

Average number of shares during the period (cumulative from the beginning of the fiscal year)
9 months ended November 30, 2016

101,407,672 shares 9 months ended November 30, 2015

2

101,407,744 shares

Qualitative information concerning quarterly accounting(1) Qualitative information on consolidated operating results.
During the current cumulative consolidated 3rd quarter (March 1, 2016 to November 30 2016), retail sales from all directly managed stores
totaled 70,255 cars, up 34.0% year on year. This was attributable to an increase in the number of display sale stores and the number of carsoffered per site.
On the other hand, to address the sluggish market for new car sales, we increased our advertising and PR expenses with a focus on internet media
to counter the continuing decline in storefront customer numbers. Thanks to this increase in advertising and PR expenses, purchases by all
directly managed stores totaled 135,783 cars, up 2.3% year on year.
SG&A expenses increased due to the abovementioned increase in advertising and PR expenses, increased personnel expenses related to anincrease in personnel hiring, an increase in store management expenses incidental to the increase in the number of display sale stores, andexpenses related to the introduction of new services.
As a result of the above, earnings for the current cumulative consolidated 3rd quarter were net sales of 191,033 million yen (up 25.6% YoY),
operating income of 4,022 million yen (down 39.1% YoY), ordinary income of 3,913 million yen (down 42.9% YoY), and net income attributableto parent company shareholders of 2,190 million yen (down 48.1% YoY).
Segment-specific earnings are as indicated below.
I. Domestic business
Domestic business resulted in net sales of 157,796 million yen (up 10.5% YoY) and segment income (operating income) of 4,342 million yen(down 32.8% YoY). While revenues increased thanks to an increase in cars sold, income declined as the increase in revenues was not enough tocover the increase in SG&A expenses due to the sluggish market for new car sales.
II. Overseas business
Australia businessThe Australia business recorded net sales of 31,945 million yen and segment losses (operating losses) of 47 million yen. The new car market inWestern Australia underperformed the same period of the previous year. Furthermore, the deemed acquisition date for subsidiaries operating ourAustralian business was September 30, 2015, which is after the actual date of acquisition. As we treat companies acquired on October 1, whichfell during the previous cumulative consolidated 3rd quarter, as being within the scope of consolidation, a year-on-year comparison is notindicated for said subsidiaries.
(2) Financial status
Assets
As of the end of the current cumulative consolidated 3rd quarter, total assets were 109,314 million yen (up 16.0% compared to end of FY2016).
Current assets were 60,776 million yen (up 23.8% compared to end of FY2016) on increased cash and deposits (up 8,261 million yen compared
to end of FY2016) and increased inventory (up 3,547 million yen compared to end of FY2016).
Non-current assets were 48,538 million yen (up 7.5% compared to end of FY2016) on increased buildings and structures (up 1,860 million yen
compared to end of FY2016) and increased software (up 1,124 million yen compared to end of FY2016)
Liabilities
As of the end of the current cumulative consolidated 3rd quarter, total liabilities were 69,983 million yen (up 25.0% compared to end ofFY2016).
Current liabilities were 25,033 million yen (down 12.5% compared to end of FY2016) on decreased short-term loans (down 2,043 million yen
compared to end of FY2016) and a decrease in unpaid corporate taxes, etc. (down 1,100 million yen compared to end of FY2016).
Non-current liabilities were 44,949 million yen (up 64.3% compared to end of FY2016) on increased long-term loans (up 17,937 million yen
compared to end of FY2016).
Net assets
As of the end of the current cumulative consolidated 3rd quarter, total net assets were 39,331 million yen (up 2.8% compared to end of FY2016)
due to an increase in retained earnings (up 893 million yen compared to end of FY2016), among other factors.
(3) Consolidated earnings forecast and other forward-looking information
There are no changes to our consolidated earnings forecasts for FY2017 from the figures released on October 13, 2016 in our Summary ofConsolidated Financial Results for the Six Months Ended November 30, 2016 (Based on Japanese GAAP).

3

Quarterly consolidated financial statements
Consolidated balance sheets
As of February 29, 2016

(Millions of yen)
As of November 30, 2016

9,149
5,192
31,848
778
2,159
(54)
49,074

17,411
4,452
35,395
1,010
2,565
(60)
60,77626,000(8,564)
17,435435(180)255
3,882(2,874)
1,007
218
82619,743

28,948(9,652)
19,295
325
(106)
219
4,013
(2,966)
1,047
218
379
21,160

1,941
9,597
3,974
15,513

3,066
9,516
3,973
16,556

13
45
395
4,565
4,304
274
489
(209)
9,879
45,136
94,211

37
15
224
4,983
4,984
338
503
(266)
10,82048,538109,314

AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade
Merchandise
Deferred tax assets
Other
Allowance for doubtful accounts
Total current assets
Non-current assets
Property, plant and equipment
Buildings and structures
Accumulated depreciation
Buildings and structures, net
VehiclesAccumulated depreciation
Vehicles, net
Tools, furniture and fixtures
Accumulated depreciation
Tools, furniture and fixtures, net
LandConstruction in progress
Total property, plant and equipment
Intangible assets
Software
Goodwill
Other
Total intangible assets
Investments and other assets
Investment securities
Shares of subsidiaries and associates
Long-term loans receivable
Lease and guarantee deposits
Construction assistance fund receivables
Deferred tax assets
OtherAllowance for doubtful accounts
Total investments and other assets
Total non-current assets
Total assets

4

As of February 29, 2016

(Millions of yen)
As of November 30, 2016

14,102
2,045
79
3,064
1,778
3,026
475
459
1,076
113
2,378
28,60013,107
1–
2,496
677
2,853
308
113
1,135
161
4,177
25,03322,851
651
540
1,653
1,086
388
194
27,36555,96540,788
557
185
1,769
1,110
422
116
44,94969,983

4,157
4,032
32,869(3,947)
37,111

4,157
4,032
33,763(3,947)38,0051
1–
1,131
38,245
94,211

296
296
5
1,022
39,331
109,314

Liabilities
Current liabilities
Accounts payable - trade
Short-term loans payable
Current portion of long-term loans payable
Accounts payable - other
Income taxes payable
Advances received
Deposits received
Provision for bonuses
Provision for merchandise warranties
Other provision
Other
Total current liabilities
Non-current liabilities
Long-term loans payable
Long-term guarantee deposited
Provision for directors' retirement benefits
Asset retirement obligations
Deferred tax liabilities
Other provision
Other
Total non-current liabilities
Total liabilities
Net assets
Shareholders' equityCapital stock
Capital surplus
Retained earnings
Treasury shares
Total shareholders' equity
Accumulated other comprehensive income
Foreign currency translation adjustment
Total accumulated other comprehensive income
Stock acquisition rights
Minority owner shorts worth
Total net assets
Total liabilities and net assets

5Consolidated statements of income (cumulative) and consolidated statements of comprehensive income(cumulative)
Consolidated statements of income (cumulative)(Millions of yen)
9 months ended
9 months ended
November 30, 2015
November 30, 2016
Net sales
152,082
191,033
Cost of sales
114,756
145,223
Gross profit
37,32545,810
Selling, general and administrative expenses
30,72541,787
Operating income
6,599
4,022
Non-operating income
Interest income
26
38
Insurance premiums refunded cancellation
11–
Reversal of allowance for doubtful accounts–
0income of compensation for damage–
36
Foreign exchange gains
314
168
Other
70
76
Total non-operating income
421
319
Non-operating expenses
Interest expenses
119
350
Provision of allowance for doubtful accounts0–
www15–
Other
29
78
Total non-operating expenses
165
429
Ordinary income
6,856
3,913
Extraordinary income
Gain on sales of non-current assets–
11
Gain on liquidation of subsidiaries
3–
Other0–Total extraordinary income
311
Extraordinary losses
Loss on retirement of non-current assets
55
203
Provision of allowance for doubtful accounts–
56
Directors' retirement benefits
–
110
Other
00
Total extraordinary losses
55
370
Income before income taxes and minority interests
6,804
3,554
Income taxes - current
2,677
1,823
Income taxes - deferred(120)(316)
Total income taxes
2,556
1,506
Profit4,2472,047
Profit (loss) attributable to non-controlling interests
26(142)
Profit attributable to owners of parent
4,221
2,190

6

Consolidated statements of comprehensive income (cumulative)

ProfitOther comprehensive income
Foreign currency translation adjustment
Total other comprehensive income
Comprehensive income
Comprehensive income attributable toComprehensive income attributable to owners ofparent
Comprehensive income attributable tonon-controlling interests

7

9 months ended
November 30, 2015
4,247

(Millions of yen)
9 months ended
November 30, 2016
2,047

(3)
(3)
4,244

329
3292,376

4,210

2,485

33

(108)