BRIEF STATEMENT OF CONSOLIDATED FINANCIAL RESULTS
FOR THE 3rd QUARTER OF THE FISCAL YEAR ENDING MARCH 2016
This is an English translation of summarized consolidated financial results prepared
for the convenience of non-resident shareholders. Should there be any inconsistency
between the translation and the official Japanese text, the latter shall prevail.

February 10, 2016
Faith, Inc. (Stock code 4295, Listed on TSE 1st section)(URL http://www.faith.co.jp/)
Representative: Hajime Hirasawa, CEO/President
Contact: Jiro Saeki, CFO/Director
Tel: +81-3-5464-7633
Date of Submission of Securities Report: February 12, 2016
Starting Date of the Dividend Payment: —Preparation of Supplementary Materials for Quarterly Financial Results: Applicable
Information Meeting for Quarterly Financial Results to be Held: None
Amounts are rounded down to the nearest JPY 1 million.

1. Results for the 3rd Quarter of the Fiscal Year Ending March 2016
(From April 1, 2015 to December 31, 2015)(1) Consolidated Operating Results(Percentages indicate changes compared with the same quarter of the previous fiscal year.)

Net Sales

Q3 of the year ending

Millionsof yenMarch 2016
March 201515,297
14,163Operating Income

%
8.0
198.0

Millionsof yenOrdinary Income%

Millionsof yen

—
—

1,225
△888

%

Net Income
Millionsof yen

—
—

1,220
△864

584
△797

%
—
—

(Note) Comprehensive income: 3rd quarter of the fiscal year ending March 2016: ¥899 million (—%); 3rd quarter of fiscal year ending
March 2015: △¥1,233 million (—%)

Q3 of the year ending
March 2016
March 2015

Net Income per
Share

Diluted Net
Income per Share

Yen
57.32
△70.09Yen——(2) Consolidated Financial Position
Total Assets

Ratio of Equity Capital

Net Assets Per Share

Millions of yen

Millions of yen%

Yen

24,18916,76064.1

1,571.98

25,835

17,72365.5

1,540.23

Q3 of the year ending
March 2016
Year ending March 2015

Net Assets(Reference) Equity capital: 3rd quarter of fiscal year ending March 2016: ¥15,514 million; fiscal year ending March 2015: ¥16,918 million

2. Dividends
Dividends per Share
(Record dates)

Year ending March 2015
Year ending March 2016

1st Quarter

yen
—
—

3rd Quarter

Interim

yen
5.00
5.00

Year ending March 2016
(Forecast)

yen
—
—

Year-end

yen
10.00

5.00

10.00

(Note) Forecasts for dividends have not been modified since the time of the most recently announced business forecast.

1

Total

yen
5.00

3. Forecast for the Consolidated Results for the Year Ending March 2016
（from April 1，2015 to March 31，2016）(Percentages indicate changes compared with the previous fiscal year.)

Net Sales

Full year

Operating Income

Ordinary Income

Net Income
Attributable to the
Shareholders of the
Parent Company

Millionsof yen%Millionsof yen%Millionsof yen%Millions ofyen%

19,900

1.5

1,400

—

1,380

—

630

—

Net Income
per Share
Yen
63.83

(Note) Forecasts for dividends have been modified since the time of the most recently announced business forecast.
For information on the revision of the forecast of consolidated financial results, please refer to the Notice Concerning the Revisionof the Forecast of Financial Results issued today (February 10, 2016).

※ Notes(1) Changes in significant subsidiaries (accompanying changes in scope of consolidation): None
Newly added subsidiaries: 0 companies (subsidiary’s name:)Removed subsidiaries: 0 companies (subsidiary’s name:)(2) Adoption of simplified accounting practices or specific procedures in preparation of the quarterly
consolidated financial reports: Applicable* For details, please refer to “2. Summary Information, (2) Adoption of Simplified Accounting Methods in the

Preparation of Quarterly Financial Statements” on page 5 of the accompanying material.

(3) Changes in accounting policy, changes in accounting estimates, and restatements(i) Changes accompanying revisions of accounting standards, etc.: Applicable(ii) Changes other than the above: None(iii) Changes in accounting estimates: None(iv) Restatements: None
* For details, please refer to “2. Summary Information, (3) Changes in Accounting Principles, Procedures, andDisclosure Methods” on page 5 of the accompanying material.

(4) Outstanding shares (common shares)(i) Outstanding shares at the end of the fiscal years (including treasury shares):
The 3rd quarter of the fiscal year ending March 2016: 11,960,000 shares
The fiscal year ending March 2015: 11,960,000 shares(ii) Treasury shares at the end of the fiscal years:
The 3rd quarter of the fiscal year ending March 2016: 2,090,330 shares
The fiscal year ending March 2015: 975,480 shares(iii) Average number of shares at the interim accounting period
The 3rd quarter of the fiscal year ending March 2016: 10,198,854 shares
The 3rd quarter of the fiscal year ending March 2015: 11,380,784 shares* Indication of auditing procedures implementation status
This financial results report is exempt from quarterly review procedures under Japan’s Financial Instruments and Exchange
Law. As of the time of disclosure of this report, the auditing procedure based on the Financial Instruments and Exchange Law
has not been completed.
* Statement regarding the proper use of financial forecasts and other special remarks(Notice regarding statements concerning the future)
Statements concerning the future, such as performance forecasts, etc., described in the present material are based on
information currently available to the Company and on certain assumptions judged as reasonable by the Company. The
Company’s actual performance may differ substantially from these forecasts as a result of various factors beyond theCompany’s control. For details of cautions, etc., employed in making performance forecasts and the assumptions underlying
performance forecasts, please refer to 1. (3) Explanation Concerning Future Forecast Information on the Consolidated
Financial Results, etc.” on page 4 of the accompanying material.
(To obtain supplemental documents relating to financial results)
Supplemental materials related to the Company’s Quarterly and other financial results are posted on the company website.

2

Contents
1. Qualitative Information Concerning the Settlement of Accounts for the 3rd Quarter ····················(1) Explanation Concerning the Operating Results ····························································(2) Explanation Concerning the Financial Position ····························································(3) Explanation Concerning Future Forecast Information on the Consolidated Financial Results, etc.

2
2
4
4

2. Summary Information ······························································································(1) Changes in Major Subsidiaries During the 3rd Quarter ·····················································(2) Adoption of Simplified Methods in the Preparation of the Quarterly Financial Statements ·········(3) Changes in Accounting Principles, Procedures, and Disclosure Methods ······························

5
5
5
5

3. Consolidated Financial Statements ··············································································· 6(1) Consolidated Balance Sheet ··················································································· 6(2) Consolidated Statement of Income and Consolidated Statement of Comprehensive Income ········ 8(Consolidated Statement of Income) ·········································································· 8(Consolidated Statement of Comprehensive Income) ······················································· 9(3) Notes Concerning the Consolidated Financial Statements ················································· 10(Note Concerning the Premise of a Going Concern) ························································ 10(Note in the Case of Significant Changes in the Amount of Shareholders’ Equity) ··················· 10(Segment Information) ························································································· 11

1. Qualitative Information Concerning the Settlement of Accounts for the 3rd Quarter(1) Explanation Concerning the Operating Results
In the domestic information communication field, Internet usage via smartphone and tablet typeterminals has increased in line with the expanding popularity and declining cost of high-speed
communication networks made possible by an improved Internet environment, as well as with theprogress of broadband and advances in smart device technology.
In the music contents market, in keeping with the increasing popularity of subscription-type music
distribution services that allow subscribers to listen to as much music as they like for a fixed monthly
charge, the size of the domestic music market in 2015 is now expected to exceed that of the previous
year for the first time in 8 years. Moreover, following the reaching of an outline agreement in thenegotiations over the Trans-Pacific Partnership (TPP) in October 2015, the copyright system is set to bemodified to incorporate changes such as an extension of the period of copyright protection. The
Company is closely monitoring the emerging trends in the copyright field, such as the recent merger
between the music copyright handling service provider e-License Inc. and Japan Rights Clearance Inc.
(JRC), in which the Company has a capital stake, and we are also pursuing a flexible response inproviding new music services.
In future, the migration of users to these services can be expected to accelerate in accordance with thedevelopment of the digital information-oriented society and the implementation of new economic
policies, which will increase the importance of grasping changing user needs promptly.
In the current environment, the Faith Group is continuing to utilize the results of the efforts it has beenpouring into content digital distribution ever since its establishment, and is forging ahead with its
Multi-Content and Multi-Platform Strategy of creating an environment that allows people to enjoy awide diversity of contents whenever and wherever they choose. The Group is also strengthening thedevelopment of new services in response to the changing market environment such as platforms thatcollect and organize the information flooding the Internet and then provide this to users after increasing
its added value.
Moreover, with effect from July 1, 2015, the Business Development Department of Faith Wonderworks,
Inc., a 100% subsidiary of the Company, was integrated with the Company in the interests of systemic
improvement aimed at more efficient operation and enhanced competitiveness through the integrationand centralization of our production and development resources. We have also been proceeding withstreamlining by deploying our human resources flexibly irrespective of organization, including throughoffice and management departmental integration at the Group level, in response to the needs of the work
progress situation, busy periods, etc.
Regarding the Faith Group’s business performance for the 3rd quarter of the fiscal year ending March
2016, although sales of distribution services for feature phone use—the Group’s largest sales
category—continued to decrease, as a consequence of launching new services in response to theenvironment and of the return to profitability of the Company’s 100% consolidated subsidiary Nippon
Columbia Co., Ltd., net sales increased by 8.0% compared with the same quarter of the previous fiscal
year to ¥15,297 million, while the Group recorded an operating income of ¥1,225 million (comparedwith an operating loss of ¥888 million for the same quarter of the previous fiscal year), an ordinary
income of ¥1,220 million (compared with an ordinary loss of ¥864 million for the same quarter of theprevious fiscal year), and a net income attributable to the shareholders of the parent company for thequarter under review of ¥584 million (compared with a net loss attributable to the shareholders of theparent company of ¥797 million for the same period of previous fiscal year).
Information on each business segment is as follows.
Content BusinessIn the Content Business, the Faith Group is actively pursuing the development of new services in
response to the market environment including the ongoing popularization of smartphones, changing
lifestyles, etc. We are continuously working to build up our music service platforms by utilizing

2

business synergies between the Group’s member companies such as linking the various
profit-generating functions, which are diversified in the artist business, and we are proceeding with thecreation and nurturing of businesses that possess structural strengths.
By equipping functions that make it possible to provide services essential for artistic activities centeredon music artists, such as official site construction, fan club operation, music distribution, etc., theplatform business Fans’, which integrates a variety of the Company’s services, began operating on a fullscale from the end of April 2015. In future too, we will promote the activities of various artists both inJapan and oversees and we will work to expand the number of users by making efforts to offer a wider
range of functions and services.
FaRao Pro is a store-use solution service for restaurants and retailers equipped with BGM functions inaddition to essential functions for in-store operations such as sales promotion. In FaRao Pro, apart fromstrengthening the system of operations, acoustic construction, and maintenance in partnership with sales
stores, we will attempt to expand the service’s users by targeting offices that are expecting to use it formental health purposes in addition to for switchover demand from existing stores employing
professional BGM services. Also, we are moving forward with preparations for overseas development
based on current services in Japan and are targeting the creation and activation of new BGM markets
both in Japan and overseas.
In keeping with above developments, despite the decline in sales of existing distribution services, as aresult of the ongoing positive deployment of new services in line with the changing market environment,
the Content Business recorded net sales of ¥3,471 million (an increase of 1.3% year on year). Moreover,factoring in reductions in costs beginning with subcontracting costs and advertising and promotional
expenses, operating income increased by 3.8% year on year to ¥137 million.
Point Service Business
Buoyed by an increase in the number of new points issued by existing participating stores, the Point
Service Business recorded net sales of ¥1,759 million, an increase of 5.0% compared with the same
period of the previous fiscal year. Moreover, due to a temporary decrease in the expense burden ofrecovering old points in accordance with the transfer to server management-based operation during theprevious fiscal year and other factors, operating income for this business totaled ¥154 million, an
increase of 725.1% year on year.
Columbia Business
Amid the severe environment facing the music and video-related industry in line with the continuing
shrinking of the music market, the Columbia Business proceeded with its strategy of strengthening new
future-oriented businesses in order to overcome the present situation in which it remains dependent onsales of package products for which the market remains sluggish.
Due mainly to higher sales of animation-related titles and game software titles and to an improved sales
performance in the artist management-related business, overall sales by the Columbia Business totaled¥10,066 million, an increase of 11.1% compared with the same quarter of the previous fiscal year.
Regarding the profit and loss situation, the Direct Sales Business was buoyed by a general increase insales, and particularly by favorable sales of products utilizing high-margin sound sources. In addition,
due to a steep decline in overall fixed costs stemming from the implementation of career change support
measures for the purpose of organizational reform during the previous fiscal year, this business segment
recorded an operating income for the 3rd quarter under review of ¥926 million (compared with anoperating loss for the same period of the previous fiscal year of ¥1,047 million).
*The product and service names appearing in this document are trademarks or registered trademarks of Faith Inc. either
in Japan or in other countries.

3(2) Explanation Concerning the Financial Position
Total assets as of December 31, 2015 decreased by ¥1,645 million compared to the end of the previous
consolidated fiscal year (March 31, 2015) to ¥24,189 million. This result was mainly due to decreases incash and deposits, and accounts and notes receivable.
Total liabilities decreased by ¥683 million compared to the end of the previous consolidated fiscal yearto ¥7,428 million. This result was mainly due to decreases in accounts and notes payable, and otheraccounts payable.
Total net assets decreased by ¥962 million compared to the end of the previous consolidated fiscal yearto ¥16,760 million. This was mainly due to the recording of a quarterly net income attributable to theshareholders of the parent company, the payment of dividends, and an increase in the amount oftreasury stock, etc.

(3) Explanation Concerning Future Forecast Information on the Consolidated Financial
Results, etc.
The Company has revised its previous performance forecast for the full financial year, which was issued
on November 2, 2015. For details of the revised forecast, please refer to the Notice Concerning the
Revision of the Forecast of Financial Results issued today (February 10, 2016).

4

2. Summary Information(1) Changes in Major Subsidiaries during the 3rd Quarter
Not applicable(2) Adoption of Simplified Methods in the Preparation of the Quarterly Financial Statements
Tax expenses for the Company and a portion of its consolidated subsidiaries are calculated by making areasonable estimate of the effective tax rate after applying tax effect accounting to the amount ofquarterly net income before tax deduction for the consolidated financial year including the current 3rdquarter accounting period, and then multiplying the amount of quarterly net income before tax deduction
by the current estimated effective tax rate.

(3) Changes in Accounting Principles, Procedures, and Disclosure Methods(Changes in Accounting Principles)(Adoption of the Accounting Standard for Business Combinations)
From the 1st quarter of the current consolidated accounting year, we have applied the AccountingStandard for Business Combinations (Accounting Standards Board of Japan (ABSJ) Statement No. 21,
issued on September 13, 2013, hereinafter referred to as the Business Combinations AccountingStandard), the Accounting Standard for Consolidated Financial Statements (ABSJ Statement No. 22,
issued on September 13, 2013, hereinafter referred to as the Consolidated Accounting Standard), and the
Accounting Standard for Business Divestitures (ABSJ Statement No.7, September 13, 2013, hereinafterreferred to as the Business Divestitures Accounting Standard). Also, the balance due to changes in the
Company’s equity with respect to the subsidiaries continuing under the Company’s control is recorded
as a capital surplus, and the accounting method has been changed to recording this as expenses during
the consolidated accounting year in which acquisition-related costs arise. Moreover, for businesscombinations that take place after the beginning of the 1st quarter of the current consolidated accounting
year, the method has been changed to reflect the revision of the proportional amount of the acquisition
cost according to the settlement of the provisional accounting treatment in the quarterly consolidated
financial statements for the consolidated quarterly accounting period to which the business combination
date belongs. In addition, changes have been made in the method of presenting the quarterly net income,etc., and the method of presentation has been changed from “minority interests” to “non-controllingshareholders”. In order to reflect the said presentation changes, we have also revised the Quarterly
Consolidated Financial Statements and Consolidated Financial Statements accordingly.
Concerning the application of the Business Combinations Accounting Standard, etc. the Company isfollowing the transitional measures decided in the Business Combinations Accounting Standard Section
58-2 (4), the Consolidated Accounting Standard Section 44-5 (4), and the Business Divestitures
Accounting Standard Section 57-4 (4), has been applying them since the beginning of the 1st quarter ofthe current consolidated fiscal year and continue to do so for the foreseeable future.
These changes have no material impact on the Group’s retained earnings or profitability in the 3rdquarter of the current consolidated accounting year.

53. Consolidated Financial Statements(1) Consolidated Balance Sheet
FY 2014(As of March 31, 2015)(Assets)
Current assets
Cash and deposits
Accounts and notes receivable
Marketable securities
Commercial products
Products in progress
Primary materials and inventory goods
Corporation tax refund receivable, etc.
Deferred tax assets
OthersAllowance for doubtful accounts
Total current assets
Fixed assets
Tangible fixed assets
Intangible fixed assets
Goodwill
OthersTotal intangible fixed assets
Investment and other assets
Investment securities
OthersAllowance for doubtful accounts
Total investments and other assets
Total fixed assets
Total assets(Liabilities)
Current liabilities
Accounts and notes payable
Short-term loans payable
Lease obligations
Accrued expenses payable
Income taxes payable
Reserve for bonuses
Reserve for point card certificates
Reserve for sales returns
OthersTotal current liabilities
Fixed liabilities
Long-term loans payable
Net defined retirement benefits
Lease obligations
Deferred tax liabilities
OthersTotal fixed liabilities
Total liabilities

6(Unit: thousands of yen)
3rd Quarter of FY 2015

(As of Dec. 31, 2015)

13,135,625
2,868,673
242,969
536,992
314,11474,82455,37821,503
986,469△49,90918,186,640

12,291,948
2,545,234
243,087355,528
214,278
48,844
4,791
13,847756,660△56,517
16,417,704

2,983,139

2,926,243

1,940,390
793,9112,734,302

2,008,010
866,472
2,874,483

1,571,280
631,994△272,217
1,931,057
7,648,498
25,835,139

1,654,427
631,426△314,962
1,970,891
7,771,618
24,189,322

1,133,715
546,120
17,7302,431,769
124,473
64,30939,828160,593
1,967,451
6,485,992

873,231
656,120
17,6782,438,196
161,320
62,37044,48088,571
1,371,124
5,713,093

739,020645,695
23,793
182,465
35,003
1,625,977
8,111,969

937,940
585,072
10,890136,376
45,154
1,715,433
7,428,527

(Net assets)
Shareholder's equity
Common stock
Capital surplus
Retained earnings
Treasury stock
Total shareholder's equity
Other accumulated comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustments
Cumulative adjustment for retirement benefit
obligations
Total other accumulated comprehensive income
Stock acquisition rights
Holdings of non-controlling shareholders
Total net assets
Total liabilities and net assets

7(Unit: thousands of yen)
3rd Quarter of FY 2015

FY 2014(As of March 31, 2015)(As of Dec. 31, 2015)

3,218,000
3,708,355
10,938,929△1,254,787
16,610,496

3,218,000
3,708,355
11,419,210△3,038,426
15,307,139

215,116
5,399
87,627

139,845△8,59076,483308,143
58,591
745,938
17,723,169
25,835,139

207,738
42,734
1,203,183
16,760,795
24,189,322

(2) Consolidated Statement of Income and Consolidated Statement of Comprehensive Income(Consolidated Statement of Income)(Unit: thousands of yen)

Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating income or loss (△)
Non-operating income
Interest income
Dividend income
Interest on securities
Foreign exchange gain
Investment partnership operation gain
Gain on disposal of unpaid royalties
Miscellaneous receipts
Total non-operating income
Non-operating expenses
Interest paid
Investment partnership operation loss
Investment loss on equity method
Foreign exchange loss
Miscellaneous expenses
Total non-operating expenses
Ordinary income or loss (△)
Extraordinary income
Gain on disposal of fixed assets
Gain on change in equity
Gain on step acquisitions
Gain on reversal of subscription rights to shares
Other extraordinary income
Total extraordinary income
Extraordinary losses
Loss on disposal of fixed assets
Impairment losses
Loss on valuation of investment securities
Provision of reserve for copyright-related losses
Organizational reform-related losses
Other extraordinary losses
Total extraordinary losses
Net income or net loss before income taxes (△)
Corporate, local, and business taxes
Corporate tax adjustment amount
Net income or net loss before minority interests (△)
Minority interests in loss (△)
Net income or loss for the current quarter (△)

8

3rd Quarter of FY 2014

3rd Quarter of FY 2015

(April 1-Dec. 31, 2014)
14,163,008
9,296,760
4,866,248
5,754,742△888,493(April 1-Dec. 31, 2015)15,297,589
9,145,486
6,152,102
4,926,507
1,225,594

7,269
6,101
105
3,663
11,412
10,673
17,53056,755

2,687
5,473
107
－
10,840－14,69333,803

7,828
6,244
18,198－691
32,962△864,701

11,053
3,162
22,151956
1,146
38,4701,220,927

－
－
－
3,357
－
3,357

990
36,22813,18615,8571,512
67,7754,308－－－
150,000－
154,308△1,015,652
254,612
109,819△1,380,084△582,352△797,732

7,021
13,234
5,490
10,000－4,140
39,886
1,248,816
239,192△293
1,009,917
425,360
584,557

(Consolidated Statement of Comprehensive Income)(Unit: thousands of yen)

Net income or loss for the current quarter (△)
Other comprehensive income
Valuation difference on other available-for-salesecurities
Foreign currency translation adjustments
Retirement benefit adjustments
Total other comprehensive income
Comprehensive income(Details)
Comprehensive income attributable to shareholders of
the parent company
Comprehensive income attributable to non-controllingshareholders

9

3rd Quarter of FY 2014

3rd Quarter of FY 2015

(April 1-Dec. 31, 2014)△1,380,084(April 1-Dec. 31, 2015)
1,009,917

29,520△74,653

21,08396,319146,922△1,233,162△14,018△21,864△110,535
899,381△708,315

484,151△524,846

415,229

(3) Notes Concerning the Consolidated Financial Statements(Notes Concerning the Premise of a Going Concern)
Not applicable(Notes in the Case of Significant Changes in the Amount of Shareholders’ Equity)
1. Concerning the acquisition of treasury stock based on a resolution at the Board of Directors meeting:Based on a resolution at the Board of Directors meeting held on December 5, 2014, the Company
proceeded to acquire shares of its own stock.
(1) Type of treasury stock acquired
The Company’s common stock(2) Total number of shares of acquired stock
127,900 shares(3) Total stock acquisition price¥201,673,000(4) Acquisition period
April 1, 2015 ~ April 30, 2015
(5) Acquisition method
Market purchasing by means of the trust method
2. Concerning the acquisition of treasury stock from shareholders opposed to the absorption-type
corporate split involving a subsidiary
Effective from July 1, 2015, the Company inherited the contents distribution platform development
and production business of its100% subsidiary Faith Wonderworks Ltd. by means of the corporate
split (absorption-type demerger) method. Regarding this absorption-type split, in response to a sharepurchase request from a shareholder opposed to the split based on Article 797, Paragraph 1 of theCompanies Act, the Company carried out the treasury stock acquisition procedure outlined below.
(1) Number of shareholders to which share purchase requests were made1(2) Date of receipt of share purchase request
June 16, 2015
(3) Number of shares for which purchase was requested
985,650 shares (equal to 8.24% of the Company’s total number of issued shares as March 31,
2015)(4) Purchase price¥1,579,996,000 (price per share: ¥1,603)(5) Purchase dateJuly 10, 2015
(6) Acquisition method
Off-market trading

10

(Segment Information)
Ⅰ 3rd quarter of the previous consolidated fiscal year/FY 2014 (April 1, 2014 through Dec. 31, 2014)

1. Information on sales and profit or loss by reportable segment(Unit: thousands of yen)Content

Point Service Columbia

Total

Amount recorded in
Adjustment
Consolidated Financial
amount (Note 1) Statements (Note 2)

Net sales
Sales to externalcustomers
Intersegment sales
or transfer amount

3,425,788

1,675,431

9,061,788

14,163,008－

14,163,008

102,786645

33,888137,320△137,320－

Total

3,528,575

1,676,076

9,095,677

14,300,329△137,320

14,163,008

18,773 △1,047,373△895,848

7,354△888,493

Segment income/loss(△)

132,752

Notes: 1. The segment income adjustment amount of ¥7,354 thousand is calculated by eliminating intersegment transactions.
2. Segment income or loss (△) is adjusted with operating income in the quarterly consolidated profit and loss statement.

2. Information regarding impairment loss on fixed assets or goodwill by segment reported
This information is omitted since there is no critical impairment loss on fixed assets or significant
change in amount of goodwill.
Ⅱ 3rd quarter of the current consolidated fiscal year/FY 2015 (April 1, 2015 through Dec. 31, 2015)

1. Information on sales and profit or loss by reportable segment(Unit: thousands of yen)Content

Point Service Columbia

Total

Amount recorded in
Adjustment
Consolidated Financial
amount (Note 1) Statements (Note 2)

Net sales
Sales to externalcustomers
Intersegment sales
or transfer amount

3,471,830

1,759,508

10,066,249

15,297,589－

15,297,589

104,276

1,524

42,855

148,656△148,656－

Total

3,576,107

1,761,033

10,109,105

15,446,246△148,656

15,297,589

137,808

154,899926,608

1,219,317

6,277

1,225,594

Segment income/loss

Notes: 1. The segment income adjustment amount of ¥6,277 thousand is calculated by eliminating intersegment transactions.
2. Segment income or loss (△) is adjusted with operating income in the quarterly consolidated profit and loss statement.

2. Information regarding impairment loss on fixed assets or goodwill by segment reported
This information is omitted since there is no critical impairment loss on fixed assets or significant
change in amount of goodwill.

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