Summary(Translation)
Fields Corporation
Summary of Financial Information and Business Results (Consolidated)
for the Third Quarter of the Year Ending March 31, 2012 (Japan GAAP)
February 2, 2012
Listed on: OSE [JASDAQ]
Company Name:
Stock code:
Representative Director:

Fields Corporation(URL: http://www.fields.biz/)
2767
Takashi Oya
President and COO

Inquiries:

Hideaki Hatanaka
Executive Officer and General Manager, Corporate Communications OfficeTel:+81-3-5784-2111
Planned Date for Submittal of the Quarterly Report:
February 10, 2012
Planned Date for Start of Dividend Payment:―
Quarterly earnings supplementary explanatory materials:
Yes
Quarterly earnings presentation:
Yes (For institutional investors and security analysts)(Rounded down to the nearest million)

1. Business results for the third quarter of the year ending March 31, 2012 (April 1, 2011 to December 31, 2011)(1) Operating results (cumulative total)(Percentage figures denote year-over-year changes.)
Net sales
Operating income
Ordinary income
Net income
Million yen%
Million yen%
Million yen%
Million yen%
Third quarter, year
43,061 (39.7)
22(99.8)
106 (99.1)
1,132 (82.5)
ending March 31, 2012
Third quarter, year
71,433 191.3
10,699 682.1
11,483 952.7
6,471—
ended March 31, 2011
(Note) Comprehensive income

Third quarter, year ending March 31, 2012: ¥1,015 million (-84.4%)
Third quarter, year ended March 31, 2011: ¥6,532 million (—%)
Net income per share
Yen

Third quarter, year
ending March 31, 2012
Third quarter, year
ended March 31, 2011

Diluted net income per shareYen

3,410.62—

19,484.24—(2) Financial position
Total assets
Million yen

Net assets
Million yen

Shareholders’ equity ratio%

61,872

46,40874.3

78,97147,021

59.2

Third quarter, year
ending March 31, 2012
Year ended March 31, 2011
(Reference) Shareholders’ equity

Third quarter, year ending March 31, 2012: ¥45,989 million
Year ended March 31, 2011: ¥46,779 million

2. Dividends(Record date)Year ended March 31, 2011
Year ending March 31, 2012
Year ending March 31, 2012
(Forecast)First
quarter-end
Yen——

Secondquarter-end
Yen
2,500.00
2,500.00(Note) Revision of the most recently released dividend forecasts: No

Annual dividends
Thirdquarter-end
Yen——

Year-end

AnnualYen
2,500.00

Yen
5,000.00

2,500.00

5,000.00

3. Forecast earnings for the year ending March 31, 2012 (April 1, 2011 to March 31, 2012)(Percentage figures denote year-over-year changes.)

Million yen%

Million yen%

Million yen%

Million yen%

Net income
per shareYen

100,000(3.5)

14,0006.6

14,000

2.3

8,000

6.4

24,088.04

Net sales

Full year

Operating income

Ordinary income

Net income(Note) Revision of the most recently released performance forecasts: No
4. Other Information(1) Transfer of important subsidiaries during the year under review (Transfer of specific subsidiaries that results in a change in thescope of consolidation): No(2) Application of the accounting method specific to quarterly consolidated financial statements: Yes(3) Changes in accounting principles and accounting estimates, and revisions/restatements
1) Changes due to the revision to the accounting standards, etc.: No
2) Changes due to any reason other than those in 1) above: No
3) Changes in accounting estimates: No4) Revisions/restatements: No(4) Number of shares issued (common stock)1) Number of shares issued at end of year (including treasury stock)
Third quarter, year ending March 31, 2012
347,000 sharesYear ended March 31, 2011
347,000 shares
2) Number of shares of treasury stock at end of year
Third quarter, year ending March 31, 2012
Year ended March 31, 201115,162 shares
14,885 shares

3) Average number of shares outstanding (quarterly consolidated cumulative period)
Third quarter, year ending March 31, 2012
332,080 shares
Third quarter, year ended March 31, 2011
332,115 shares* Indication of status of quarterly review procedure# This quarterly earnings report is not subject to quarterly review procedures based upon the Financial Instruments and Exchange Act.
Thus, at the time of disclosure of the financial results, the quarterly financial statement review procedures based upon the Financial
Instruments and Exchange Act have not been completed.
* Explanation of the appropriate usage of forecast earnings and other specific matters# The above forecast relies on judgments and assumptions based on information available as of the date of announcement of thismaterial, and is subject to changes in risks, uncertainties, and economy, and other factors that could cause actual results to bematerially different from expectations. When using the performance forecasts, in this document, please refer to “Qualitative
information on projections for the consolidated business results” on page 5 of the Appendix to this document for a description of theassumptions underlying the performance projections and points to note.
# The Company is planning to hold a results briefing for analysts and institutional investors on Friday, February 3, 2012. Materials
distributed at that briefing will be posted on the Company’s website after the briefing.

Fields Corporation (2767) Summary of Financial Information and Business Results for the Third Quarter of the Year Ending March 31, 2012

{ Table of Contents of Attached Document
1. Qualitative information on quarterly financial results ..............................................................................................2(1) Qualitative information on consolidated operating results .................................................................................2(2) Qualitative information on the consolidated financial position ..........................................................................4(3) Qualitative information on projections for the consolidated business results.....................................................5
2. Summary information (other) ...................................................................................................................................5(1) Transfer of important subsidiaries during the year under review .......................................................................5(2) Application of the accounting method specific to quarterly consolidated financial statements..........................5(3) Changes in accounting principles and accounting estimates, and revisions/restatements...................................5
3. Quarterly consolidated financial statements .............................................................................................................6(1) Quarterly consolidated balance sheets................................................................................................................6(2) Quarterly consolidated statements of income and consolidated statements of comprehensive income..............8
Quarterly consolidated statement of income ......................................................................................................8
Quarterly consolidated statement of comprehensive income..............................................................................9(3) Quarterly consolidated statement of cash flows ...............................................................................................10(4) Note regarding the operation of the company as a going concern ....................................................................12(5) Segment information ........................................................................................................................................12(6) Note regarding occurrence of significant change in amount of shareholders’ equity .......................................13

1

Fields Corporation (2767) Summary of Financial Information and Business Results for the Third Quarter of the Year Ending March 31, 20121.

Qualitative information on quarterly financial results(1) Qualitative information on consolidated operating results1) Overview of operations for the nine months ended December 31, 2011 (April – December 2011)
The Company posted net sales of ¥43,061 million (down 39.7% year-over-year), operating income of ¥22 million (down
99.8% year-over-year), and ordinary income of ¥106 million (down 99.1% year-over-year). The Company’s net income forthe period totaled ¥1,132 million (down 82.5% year-over-year), due to a reduction in current income taxes as a result ofrecording deferred tax assets in the previous quarter following the dissolution and liquidation of its subsidiary.
The main reasons for the above results are as follows.
For the year ending March 31, 2012, the Company had planned a sales schedule focused more on the second half of thebusiness year with regard to both pachinko and pachislot (PS) machines. This plan was formulated in the face of the effectsof the Great East Japan Earthquake. However, following an earlier-than-expected recovery in the supply chain (parts supply
network), which had previously been an area of concern, a series of major titles was launched by pachinko/pachislot machine
manufactures during the third quarter under review (October – December 2011). Under such circumstances and from theviewpoint of distribution, the Company examined the timing of the provision of new machine models that would contributeto pachinko halls’ ability to continuously attract customers, and decided to launch its multiple major titles in a concentrated
manner during the fourth quarter (January – March 2012). As a result, in the nine months ended December 31, 2011, theCompany’s launches consisted of 1 pachinko machine and 4 pachislot machines.
The status of each segment is as follows.
2) Analysis of operations for the nine months under review by business segment[Pachinko/Pachislot (PS) Field segment]
The pachinko/pachislot market environment in the nine months ended December 31, 2011 (April – December 2011) proved
to be temporarily challenging, with pachinko halls continuing to make power-saving efforts through voluntarily-shortened
opening hours and rotational hall closings until the summer of the year. These measures were taken in response to the power
supply shortages caused by the Great East Japan Earthquake. Meanwhile, the occurrence of the major earthquake resulted ina positive re-evaluation of the pachinko hall’s role in the local community. With the pachislot market showing a solid
recovery, the overall pachinko/pachislot market remained more or less insulated from the effects of the Great East Japan
Earthquake.
Pachinko/pachislot machine manufactures respectively made changes to their sales schedules in favor of a plan focused on
the second half of the year ending March 31, 2012. This was in response to reports that electronic parts manufactures
including semiconductor manufacturers, affected by the disaster, would return to normal operations only after the summer of
2011. Due to such sales schedule changes, pachinko/pachislot machine sales during the six months ended September 30,
2011 consisted mostly of models for which parts had been purchased prior to the Great East Japan Earthquake, leading tosluggish overall machine sales in comparison to ordinary years. Yet, with the supply chain returning to normal earlier than
expected, pachinko/pachislot machine manufactures launched during the third quarter under review a series of major titles,
which proved to be big hits. These developments in turn brought about a revival of machine replacements by pachinko halls.
While the industry was partially affected by the machine parts shortages caused by the flooding in Thailand, the overallpachinko/pachislot market continued to remain free from any major impediment stemming from the disaster.
Under such circumstances and from the viewpoint of distribution, the Company examined the timing of the provision of new
machine models that would contribute to pachinko halls’ ability to continuously attract customers, and decided to launch its
major titles in a concentrated manner during the fourth quarter (January – March 2012).
CR Evangelion 7, the pachinko Evangelion series’ latest tile, was already launched at the beginning of 2012. The first of the
major titles being released in the fourth quarter of the year ending March 31, 2012, it has been highly acclaimed in the market
place. Its superior utilization rate has been well recognized by pachinko hall operators, with additional orders being placedwith the Company.
In response to the continued strong expansion of the pachislot market, the Company plans to launch the new pachislot title
Evangelion—the Heartbeat of Life as the second major title to be released in the fourth quarter of the year ending March 31,
2012. Moreover, the Company is scheduled to launch a pachislot machine based on a major IP as the third title to be releasedin the fourth quarter in progress.
As a result of the above, during the third quarter under review, the Pachinko/Pachislot (PS) Field posted net sales of ¥38,023
million (down 41.0% year-over-year) and an operating income of ¥229 million (down 97.8% year-over-year).

2

Fields Corporation (2767) Summary of Financial Information and Business Results for the Third Quarter of the Year Ending March 31, 2012

<Pachinko/Pachislot machine titles sold during the consolidated nine months under review>
Pachinko machine sales titles
CR The story of ayumi hamasaki—introduction(CR The story of ayumi hamasaki—Light/Sweet Version)
Total number of pachinko machines sold (machines)

Month released
July 2011
November 2011
125,465(Bisty Co., Ltd.)(Bisty Co., Ltd.)

Pachislot machine sales titles
Month released[Ongoing sale title from the previous fiscal year]
March 2011
(Bisty Co., Ltd.)MOBASLO Evangelion—for your own wish
SAMURAI 7
May 2011(Bisty Co., Ltd.)
Kaze no Youjinbou—Memory of Butterflies
August 2011(Rodeo Co., Ltd.)
Rahxephon
October 2011(Rodeo Co., Ltd.)Street Fighter IV
November 2011
(Enterrise Co., Ltd.)
Total number of pachislot machines sold (machines)
73,489(Note) The total number of pachinko/pachislot machines sold includes the number of machines other than the above titles
sold via agency sales.
[Mobile Field segment]Internet access in Japan for both mobile devices and personal computers has continued to develop against fastercommunication speeds and the improvement of communication access networks. In the area of mobile devices, in particular,
smartphones and tablet computers continued to become popular, and the demand for entertainment content, such as games
and electronic books, has been increasing.
In this market environment and with the aim of increasing the number of paying members, the Company is striving to expand
its on-line services, including those for mobile devices, by leveraging pachinko/pachislot-related content (an area ofparticular strength for the Company) as well as enhancing new services in other fields with its own content.
In online service fields, FutureScope Corporation and IP Bros. Incorporated have been modifying the provision of their
existing services based on pachinko/pachislot-related content. At the same time, both companies have continued to enhance
the provision of smartphone services and new content while making investment aimed at improving their service quality.
The two companies will seek to raise their online service profitability through a focused allocation of their business resources
with the aim of accelerating the provision of services based on social media, smartphone and online media, areas enjoying
fast-paced growth.
As a result of the above, for the consolidated third quarter under review, the Mobile Field posted net sales of ¥1,564 million(up 1.1% year-over-year) and operating income of ¥41 million (down 85.6% year-over-year).
[Sports Entertainment Field segment]
During the third quarter under review, the Company continued to implement improvements in its management of sportsrelated business.
The Company implemented a drastic reorganization of Japan Sports Marketing Inc. (JSM), which handles the sports businessof the Company, as stated in our news release dated August 23, 2011, “Notice regarding a Simplified Absorption-type
Divestiture between Fields Corporation and its Subsidiary and a Special Liquidation of the Subsidiary.” During the third
quarter under review, the Company continued to advance a range of procedures towards JSM’s special liquidation (scheduled
for March 2012).
As a result of the above, the Sports Entertainment Field posted for the consolidated third quarter under review net sales of¥1,478 million (down 10.1% year-over-year) and operating loss of ¥35 million (versus an operating loss of ¥219 million forthe same period of the previous fiscal year).
[Other Field segment]
Tsuburaya Production Co., Ltd., which handles video business, continues to implement various steps for achieving increased
profitability through developing new IP (Intellectual Property), in addition to revitalizing its own existing IP such as the
Ultraman Series, and for improving its brand value. The new Ultraman Series movie Ultraman Saga, scheduled to bepremiered nationwide from March 24, 2012, is planned and produced with a new approach, with the aim of revitalizing
Tsuburaya Production’s IP, based on the use of highly-celebrated actors and actresses and powerful 3D video quality.
Digital Frontier Inc. expanded its video production business in various areas through producing computer graphics (CG) formovies/games and pachinko/pachislot machines. Faced with the issue of expanding its production line to meet increasedorders for producing full-length CG, movies and games, the company has committed to strengthen its system by setting up a3

Fields Corporation (2767) Summary of Financial Information and Business Results for the Third Quarter of the Year Ending March 31, 2012

subsidiary in Taiwan. It has also committed to making a Malaysia-based CG production company its subsidiary, in an effort
to secure lines of production not only in Japan but also in overseas locations.
Lucent Pictures Entertainment, Inc., promoted the projects for tie-up with various media sources in connection with
“BERSERK I THE HIGH KING’S EGG” (scheduled to be premiered nationwide from February 4, 2012), an animatedmovie that the company has planned and produced as a major project since its establishment.
As for content development-related business, the publisher HERO’S Inc., which was jointly established with Shogakukan
Creative Inc., launched comic magazine “HERO’S Monthly” on November 1, 2011. With its second and third issues doing
well thereafter, this magazine launch marked a good start for the company in creating highly-quality IP. In the future, in
addition to enriching the magazine's content, the company will aggressively promote cross-media development in a variety offields, including the pachinko/pachislot related field, while striving to strengthen the platform required for developing andcreating superior IP.
As a result of the above, the Other Field posted net sales of ¥2,957 million (down 29.4% year-over-year) and operating lossof ¥183 million (versus an operating income of ¥177 million for the same period of the previous fiscal year) for the
consolidated third quarter under review.
(Note) Net sales reported by the individual segments are gross of inter-group net sales or transfers.
(2) Qualitative information on the consolidated financial position(Assets)
Current assets amounted to ¥30,955 million, down ¥20,095 million since the end of the previous fiscal year. The principal
factor behind this was a decrease in notes and accounts receivable—trade.
Tangible fixed assets amounted to ¥10,806 million, up ¥716 million since the end of the previous fiscal year.
Intangible fixed assets amounted to ¥4,743 million, down ¥326 million since the end of the previous fiscal year.
Investments and other assets amounted to ¥15,367 million, up ¥2,606 million since the end of the previous fiscal year. This
primarily reflected an increase in deferred tax assets.
As a result of the above, total assets amounted to ¥61,872 million, down ¥17,098 million since the end of the previous fiscal
year.
(Liabilities)
Current liabilities amounted to ¥11,315 million, down ¥16,271 million since the end of the previous fiscal year. The principal
factors behind this were a decrease in notes and accounts payable—trade and a decrease in accrued income taxes.
Fixed liabilities amounted to ¥4,148 million, down ¥214 million since the end of the previous fiscal year. This was mainly
attributable to a decrease in redemption of corporate bonds.
As a result of the above, total liabilities amounted to ¥15,464 million, down ¥16,485 million since the end of the previous
fiscal year.
(Net assets)
Net assets amounted to ¥46,408 million, down ¥613 million since the end of the previous fiscal year. This was primarilyreflected a decrease in retained earnings.
(Analysis of cash flows)
Cash and cash equivalents (hereinafter referred to as “cash”) decreased by ¥1,821 million since the end of the previous fiscal
year and amounted to ¥13,810 million at the end of the third quarter of the year ending March 31, 2012.
(Cash flows from operating activities)
Net cash provided by operating activities amounted to ¥3,690 million (¥9,666 million of income in the previous year). Thiswas mainly attributable to a decrease of ¥27,694 million in notes and accounts receivable—trade, a decrease of ¥16,229
million in notes and accounts payable—trade, and current income taxes paid of ¥7,112 million, etc.

4Fields Corporation (2767) Summary of Financial Information and Business Results for the Third Quarter of the Year Ending March 31, 2012

(Cash flows from investing activities)
Net cash used in investing activities amounted to ¥3,111 million (¥3,339 million of expenditure in the previous year). Thiswas mainly attributable to expenditure for purchases of tangible fixed assets totaling ¥955 million, expenditure for purchasesof intangible fixed assets totaling ¥789 million, and expenditure for purchases of marketable securities totaling ¥503 million,etc.
(Cash flows from financing activities)
Net cash used in financing activities amounted to ¥2,395 million (¥3,702 million of expenditure in the previous year). Thiswas mainly attributable to dividends paid totaling ¥1,652 million, and redemption of corporate bonds totaling ¥670 million,etc.
(3) Qualitative information on projections for the consolidated business results(Unit: Million yen)

Net sales
Operating income
Ordinary income
Net income

Forecast for the year
ending March 31, 2012
100,000
14,00014,0008,000

Results for the year
ended March 31, 2011
103,593
13,136
13,684
7,520

Year-over-year change(3.5%)
6.6%
2.3%
6.4%

As stated above, the Company plans to launch major pachinko/pachislot machine titles during the fourth quarter of the year
ending March 31, 2012.
The consolidated forecast earnings for the year ending March 31, 2012 remain unchanged from those stated in “Summary of
Financial Information and Business Results (Consolidated) for the Year Ended March 31, 2011 (Japan GAAP),” released on
May 12, 2011.
2.

Summary information (other)(1) Transfer of important subsidiaries during the year under review
None(2) Application of the accounting method specific to quarterly consolidated financial statements
Assessment of tax expenses
The Company applies the method that reasonably estimates an effective tax rate to be assessed on income before income
taxes for the year ending March 31, 2012 after accounting for the tax effects of temporary differences and multiplies income
before income taxes during the nine months ended December 31, 2011 by such estimated effective tax rate.
(3) Changes in accounting principles and accounting estimates, and revisions/restatements
None5

Fields Corporation (2767) Summary of Financial Information and Business Results for the Third Quarter of the Year Ending March 31, 20123.

Quarterly consolidated financial statements(1) Quarterly consolidated balance sheets(Unit: Million yen)
Fiscal year ended
March 31, 2011
(March 31, 2011)
AssetsCurrent assets
Cash and cash equivalents
Notes and accounts receivable—tradeMarketable securities
Merchandise and products
Work in process
Raw materials and supplies
Other current assets
Allowance for doubtful accounts
Total current assets
Fixed assets
Tangible fixed assets
Land
Other tangible fixed assets
Total tangible fixed assets
Intangible fixed assets
Goodwill
Other intangible fixed assets
Total intangible fixed assets
Investments and other assets
Investment securities
Other assets
Allowance for doubtful accounts
Total investments and other assets
Total fixed assets
Total assets
Liabilities
Current liabilities
Notes and accounts payable—trade
Corporate bonds redeemable within 1 year
Short-term borrowings
Current portion of long-term borrowings
Accrued income taxes
Accrued bonuses
Accrued bonuses to directors and auditors
Reserve for returned goods unsold
Other current liabilities
Total current liabilities
Fixed liabilities
Corporate bonds
Long-term borrowings
Retirement benefit provisions
Other fixed liabilities
Total fixed liabilities
Total Liabilities

6

Nine months ended
December 31, 2011
(December 31, 2011)15,87327,948
—
300
826
231
6,071
(200)
51,051

14,020
3,085
500
455
3,810
248
8,895
(61)
30,955

6,324
3,765
10,0896,642
4,163
10,806

2,801
2,268
5,070

2,586
2,157
4,743

8,466
4,769
(475)
12,76027,92078,971

8,699
7,151
(483)
15,36730,91761,872

17,939
740
85
44
4,217
312
220
—
4,028
27,587

2,005
670
615
29
88
46
180
2
7,678
11,315

900
65
339
3,058
4,362
31,949

326
182
432
3,207
4,148
15,464

Fields Corporation (2767) Summary of Financial Information and Business Results for the Third Quarter of the Year Ending March 31, 2012

(Unit: Million yen)
Fiscal year ended
March 31, 2011
(March 31, 2011)
Net assets
Shareholders’ equity
Common stock
Capital surplus
Retained earnings
Treasury stock
Total shareholders’ equity
Accumulated other comprehensive income
Unrealized holding gain on available-for-sale securities
Foreign currency translation adjustment
Total accumulated other comprehensive income
Minority interest
Total net assets
Total liabilities and net assets

7

Nine months ended
December 31, 2011
(December 31, 2011)

7,948
7,994
33,443(1,785)47,601

7,948
7,994
32,915(1,821)47,037

(822)
0
(821)
242
47,021
78,971(1,046)(1)(1,047)419
46,40861,872Fields Corporation (2767) Summary of Financial Information and Business Results for the Third Quarter of the Year Ending March 31, 2012

(2) Quarterly consolidated statements of income and consolidated statements of comprehensive income
Quarterly consolidated statement of income[Third quarter of the year ending March 31, 2012](Unit: Million yen)
Nine months ended
December 31, 2010
(April 1, 2010–
December 31, 2010)
Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating income
Non-operating income
Interest income
Dividend income
Equity method investment gain
Gain on management of investment securities
OthersTotal non-operating income
Non-operating expenses
Interest expense
Foreign exchange loss
Equity method investment loss
Loss on management of investment securities
Amortization of equity investment
Disaster relief expenses
OthersTotal non-operating expenses
Ordinary income
Extraordinary income
Gain on sale of shares in affiliates
Reversal of allowance for doubtful accounts
Reversal of accrued bonuses
OthersTotal extraordinary income
Extraordinary losses
Loss on sale of fixed assets
Impairment loss
Loss on adjustment for changes of accounting standards for
asset retirement obligations
Litigation-related loss
OthersTotal extraordinary losses
Income before income taxes and minority interests (loss)
Current income taxes
Income before minority interests
Minority interests
Net income

8

Nine months ended
December 31, 2011
(April 1, 2011–
December 31, 2011)

71,43345,14926,283
15,584
10,69943,061
26,735
16,326
16,304
22

10
166
516
5
272
971

4
169
—
94
197
466

16
20
—
88
30
—
31
187
11,483

12
16
71
21
144
84
29
381
106

—
112
37
13
163

7
—
—
0
7

10
3

54
23

142

—

24
58
239
11,406
4,887
6,519
48
6,471

30
35
143
(29)
(1,271)
1,242
109
1,132

Fields Corporation (2767) Summary of Financial Information and Business Results for the Third Quarter of the Year Ending March 31, 2012

Quarterly consolidated statement of comprehensive income[Third quarter of the year ending March 31, 2012](Unit: Million yen)
Nine months ended
December 31, 2010
(April 1, 2010–
December 31, 2010)
Income before minority interests
Other comprehensive income
Unrealized holding gain on available-for-sale securities
Foreign currency translation adjustment
Share of other comprehensive income of associates
accounted for using equity method
Total other comprehensive income
Comprehensive income(Breakdown)Comprehensive income attributable to owners of the parent
Comprehensive income attributable to minority interests

9

Nine months ended
December 31, 2011
(April 1, 2011–
December 31, 2011)
6,519

1,242

13
0

(224)
(1)

(0)

—

13
6,532

(226)
1,015

6,484
48

906
109

Fields Corporation (2767) Summary of Financial Information and Business Results for the Third Quarter of the Year Ending March 31, 2012(3) Quarterly consolidated statement of cash flows(Unit: Million yen)
Nine months ended
December 31, 2010
(April 1, 2010–
December 31, 2010)
Cash flows from operating activities
Income before income taxes and minority interests (loss)
Depreciation and amortization
Impairment loss
Amortization of goodwill
Increase (decrease) in allowance for doubtful accounts
Increase (decrease) in accrued bonuses
Increase (decrease) in accrued bonuses to directors and auditors
Increase (decrease) in retirement benefit provisions
Interest and dividend income
Discounts on purchases
Equity method investment loss (gain)
Interest expense
Loss on disposal of fixed assets
Loss on adjustment for changes of accounting standards for
asset retirement obligations
Decrease (increase) in notes and accounts receivable—trade
Decrease (increase) in inventories
Decrease (increase) in merchandising rights advances
Increase (decrease) in notes and accounts payable—trade
Increase (decrease) in accrued consumption taxes
Increase (decrease) in deposits received
Others
Sub totalInterest and dividends received
Interest paid
Income taxes paid
Net cash provided by (used in) operating activities
Cash flows from investing activities
Purchases of tangible fixed assets
Proceeds from sale of tangible fixed assets
Purchases of intangible fixed assets
Purchases of marketable securities
Purchases of investment securities
Expenditure for equity investment
Expenditure for loans
Expenditure for acquiring shares in subsidiaries which
involved change in the scope of consolidation
Expenditure for acquiring shares in affiliates
Proceeds from sale of shares in affiliates
OthersNet cash provided by (used in) investing activities

10

Nine months ended
December 31, 2011
(April 1, 2011–
December 31, 2011)

11,406
1,299
3
267
(134)
(252)
45
47
(177)
(115)
(516)
16
10

(29)
1,406
23
236
(127)
(299)
(40)
55
(174)
(33)
71
12
54

142

—

11,611279(17)(9,633)
108
(34)
356
14,750183(23)(5,244)
9,666

27,694(1,951)
284(16,229)
(911)
232
332
10,607210(15)(7,112)
3,690

(406)
4
(686)
—
(366)
(155)
(243)

(955)
4
(789)
(503)
(400)
(404)
(53)

(1,649)

(162)

(315)
200
279
(3,339)(22)
7
168(3,111)Fields Corporation (2767) Summary of Financial Information and Business Results for the Third Quarter of the Year Ending March 31, 2012

(Unit: Million yen)
Nine months ended
December 31, 2010
(April 1, 2010–
December 31, 2010)
Cash flows from financing activities
Net increase (decrease) in short-term borrowings
Repayment of long-term borrowings
Redemption of corporate bonds
Proceeds from payments by minority shareholders
Dividends paid
OthersNet cash provided by (used in) financing activities
Effect of exchange rate changes on cash and cash equivalents
Increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period(1,209)
(45)
(757)
22
(1,646)(67)(3,702)(8)
2,615
15,906
18,521

11

Nine months ended
December 31, 2011
(April 1, 2011–
December 31, 2011)
11
(42)
(670)
2
(1,652)(45)(2,395)(4)(1,821)
15,632
13,810Fields Corporation (2767) Summary of Financial Information and Business Results for the Third Quarter of the Year Ending March 31, 2012

(4) Note regarding the operation of the company as a going concern
Nine months ended December 31, 2011 (April 1, 2011 to December 31, 2011)
No relevant items(5) Segment information

I. Nine months ended December 31, 2010 (April 1, 2010 to December 31, 2010)
1. Information on net sales and income (loss) by reportable segment(Unit: Million yen)
Pachinko/
Pachislot(PS) Field

MobileField

SportsEntertainment
Field

Other Field

Total

Adjustment(Note 1)

Amount in thequarterly
consolidated
statement ofincome(Note 2)

Net sales
Net sales to third parties

64,222

1,543

1,619

4,048

71,433—71,433

Inter-group net sales ortransfers

187

4

25

143

360

(360)

—

Total

64,409

1,547

1,644

4,192

71,794(360)

71,433

Segment income (loss)

10,507

287

(219)

177

10,753(53)

10,699(Notes) 1. Adjustment of segment income (-¥53 million) has been derived from the elimination of inter-group transactions.
2. Segment income (loss) is adjusted on operating income on the quarterly consolidated statement of income.
2. Information on impairment loss on fixed assets, goodwill, etc. by reportable segment(Significant impairment loss on fixed assets)
No relevant items(Significant changes in the amount of goodwill)In the Other Field segment, the Company acquired shares of Tsuburaya Productions Co., Ltd. and Digital Frontier Inc. as theCompany’s consolidated subsidiaries.
As a result of this event, goodwill increased by ¥2,732 million during the nine months ended December 31, 2011.
(Significant income related to negative goodwill)
No relevant items

12Fields Corporation (2767) Summary of Financial Information and Business Results for the Third Quarter of the Year Ending March 31, 2012

II. Nine months ended December 31, 2011 (April 1, 2011 to December 31, 2011)
1. Information on net sales and income (loss) by reportable segment(Unit: Million yen)
Pachinko/
Pachislot(PS) Field

MobileField

SportsEntertainment
Field

Other Field

Total

Adjustment(Note 1)

Amount in thequarterly
consolidated
statement ofincome(Note 2)

Net sales
Net sales to third parties

37,877

1,379

1,471

2,333

43,061—43,061

Inter-group net sales ortransfers

146

185

6

624

962

(962)

—

38,023

1,564

1,478

2,957

44,024(962)

43,061

229

41

(35)

(183)

52

(30)

22

Total
Segment income (loss)(Notes) 1. Adjustment of segment income (-¥30 million) has been derived from the elimination of inter-group transactions.
2. Segment income (loss) is adjusted on operating income on the quarterly consolidated statement of income.
2. Information on impairment loss on fixed assets, goodwill, etc. by reportable segment
No relevant items(6) Note regarding occurrence of significant change in amount of shareholders’ equity
No relevant items

13