<Translation>

August 4, 2015

Consolidated Financial Results
for the First Quarter Ended June 30, 2015
<under Japanese GAAP>
Company Name:
Listing:
Securities code:
URL:
Representative:
Inquiries:

Yushin Precision Equipment Co., Ltd.
First Section of the Tokyo Stock Exchange6482
http://www.yushin.com
Mayumi Kotani, President and Representative Director
Masahito Fukui, Accounting Manager
Tel: +81-75-933-9168 (from overseas)
Scheduled date to submit quarterly report:
August 12, 2015
Scheduled date to commence dividend payments:
Preparation of supplementary materials on financial results: None
Holding of financial results briefing:
None(Amounts less than one million yen are omitted, unless otherwise noted)

1. Consolidated Business Results for the First Quarter Ended June 30, 2015
(from April 1, 2015 to June 30, 2015)(1) Consolidated operating results (Cumulative)(Percentages indicate year-on-year changes)
Net income
attributable toOperating income
Ordinary income
shareholders of theparent company

Net sales
Millions of yen% Millions of yen% Millions of yen

Three months ended June 30, 2015

4,917

37.3

611

72.3

Three months ended June 30, 2014

3,580

(4.2)

354 (18.4)

658% Millions of yen

72.1

457

382 (31.2)

Three months ended June 30, 2015
Three months ended June 30, 2014

Yen

26.16
13.98

-

(2) Consolidated financial position
Total assets
As of June 30, 2015
As of March 31, 2015

Diluted net income
per share

Yen

Net assets

Equity ratio

Millions of yen

Millions of yen%

30,03929,46324,13823,97079.7
80.6

Reference: Equity capital (Net assets less minority interests)
As of June 30, 2015: 23,946 million yen
As of March 31, 2015: 23,737 million yen

87.1

244 (25.0)

Note: Comprehensive income
Three months ended June 30, 2015: 576 million yen [310.6 %]Three months ended June 30, 2014: 140 million yen [ (74.8) %]Net income per share%

Yushin Precision Equipment Co., Ltd. (6482)

2. Cash Dividends
Annual dividends per share
1Q
Year ended March 31, 2015
Year ending March 31, 2016

2Q

3Q

Total

4Q

Yen

Yen

Yen

Yen

Yen

-

10.00

-

20.00

30.00

15.00

-

21.00

36.00

Year ending March 31, 2016
(Forecast)

Note: Revisions to projected dividends most recently announced: None

3. Consolidated Earnings Forecasts for the Year Ending March 31, 2016
(from April 1, 2015 to March 31, 2016)

OperatingincomeNet sales

Millions ofyenFirst six months ending
September 30, 2015
Year ending March 31,
2016(Percentages indicate year-on-year changes)
Net income
attributable toNet
Ordinary income
shareholders ofincomethe parent
per sharecompany%

Millions ofyen%

9,200 11.3

1,280 15.1

1,310

19,5002,800 21.5%

9.6

Millions ofyenMillions of
yen

%

Yen

6.9

960 21.2

54.89

3,000 18.0

2,100 24.7

120.08

Note: Revisions to projected results most recently announced: None

* Notes(1) Changes in significant subsidiaries during the period (Changes in specified subsidiaries accompanying
changes in scope of consolidation): None
Newly added: Excluded: (2) Adoption of the special accounting methods: Yes
Note: Please refer to “2. Other Information (Notes), (2) Adoption of special accounting methods for
preparation of quarterly financial statements” on page 2 of [Attached Material] for further information.
(3) Changes in accounting policies, changes in accounting estimates, and restatement
1) Changes in accounting policies due to revisions to accounting standards and other regulations:
2) Changes in accounting policies due to other reasons:3) Changes in accounting estimates:
4) Restatement:

Yes
None
None
None

(4) Number of issued shares (Common stock)1) Number of issued shares at the end of the period (including shares of treasury stock)
As of June 30, 2015
17,819,033 shares
As of March 31, 2015
17,819,033 shares
2) Number of shares of treasury stock at the end of the period
As of June 30, 2015
330,956 shares
As of March 31, 2015
330,904 shares
3) Average number of outstanding shares during the period
Three months ended June 30, 2015 17,488,105 shares
Three months ended June 30, 2014 17,488,722 shares* Information regarding the implementation of quarterly review proceduresThis quarterly financial information included in this summary is out of scope of quarterly review
procedure under the Financial Instruments and Exchange Act. Quarterly review procedure under the
Financial Instruments and Exchange Act has not been completed at the date of submission of this summary.

Yushin Precision Equipment Co., Ltd. (6482)* Cautionary statement with respect to forward-looking statements and other special remarks
The forecasts above are based on the information currently available. A number of factors could cause
actual results to differ materially from expectations.
For more information about these assumptions and notes regarding the use of earnings forecasts, pleaserefer to “1. Qualitative Information on Quarterly Consolidated Financial Performance, (3) Explanation on
the forecast information including consolidated earnings forecast and others” on page 2 of [Attached
Material].

* Disclaimer
This English version is not an official translation of the original Japanese document. In cases where any
differences occur between the English version and the original Japanese version, the Japanese version shallprevail. Yushin Precision Equipment Co., Ltd. shall accept no responsibility or liability for damages orloss caused by any error, inaccuracy, misunderstanding or misspelling with regard to this translation. Thistranslation may be used only for reference purposes. Yushin Precision Equipment Co., Ltd. maintains theright to claim compensation from violators for any damage or loss it may suffer from the violation of these
conditions.

Yushin Precision Equipment Co., Ltd. (6482)[Attached Material]

INDEX

1. Qualitative Information on Quarterly Consolidated Financial Performance ······································ 2(1) Explanation on the business results ················································································· 2(2) Explanation on the financial condition·············································································· 2(3) Explanation on the forecast information including consolidated earnings forecast and others ············· 2
2. Other Information (Notes) ······························································································· 2(1) Changes in significant consolidated subsidiaries ·································································· 2(2) Adoption of special accounting methods for preparation of quarterly financial statements ················· 2(3) Changes in accounting principles, accounting estimates and retrospective restatement ····················· 2
3. Consolidated Financial Statements ····················································································· 3(1) Consolidated balance sheets ·························································································· 3(2) Consolidated statements of income and consolidated statements of comprehensive income ··············· 5Consolidated statements of income ················································································· 5Consolidated statements of comprehensive income ······························································ 6(3) Notes related to consolidated financial statements ································································ 7< Notes related to going concern assumption > ····································································· 7< Notes in the event of significant changes in shareholders’ equity > ··········································· 7< Segment information > ······························································································· 7
4. Supplemental Information ······························································································· 8(1) Orders, backlog and sales ····························································································· 8(2) Overseas sales ·········································································································· 8

1Yushin Precision Equipment Co., Ltd. (6482)

1. Qualitative Information on Quarterly Consolidated Financial Performance(1) Explanation on the business results
During the first quarter ended June 30th, 2015, the US economy remained strong with the resurgent consumer
spending and the European economy was on a gradual recovery although there remains uncertainty inconsequence of the Greek situation. On the other hand in Asia, although the economy is generally brisk, there
was a slowdown in the growth of economy due to the weakening export which had been the engine of growth.
In these circumstances, the Group maintained favorable sales in take-out robot and custom-ordered equipment,by focusing on building new business with global companies. As the results, consolidated net sales increased by
37.3% year-on-year to 4,917 million yen. Operating income increased by 72.3% year-on-year to 611 million
yen, ordinary income increased by 72.1% year-on-year to 658 million yen and net income attributable toshareholders of the parent company for the period increased by 87.1% year-on-year to 457 million yen.

(2) Explanation on the financial condition<Assets>
Total assets increased by 575 million yen from the end of the previous fiscal year to 30,039 million yen.
This was mainly due to increase of “Cash and deposits” by 477 million yen.
<Liabilities>
Total liabilities increased by 407 million yen from the end of the previous fiscal year to 5,900 million yen.
This was mainly due to increase of 271 million yen in “Current liabilities, Other”.
<Net assets>
Net assets increased by 168 million yen from the end of the previous fiscal year to 24,138 million yen.
(3) Explanation on the forecast information including consolidated earnings forecast and others
No revisions for interim and full year have been made to consolidated earnings forecasts for the fiscal year
ending March 31, 2016 released on May 11, 2015.

2. Other Information (Notes)(1) Changes in significant consolidated subsidiaries
None(2) Adoption of special accounting methods for preparation of quarterly financial statements
The effective tax rate on income before income tax for the consolidated fiscal year after the application oftax effect accounting is reasonably estimated, and this estimated rate is applied to net income for thequarterly period under review.
Income taxes–deferred are included in income taxes in the consolidated statements of income.
(3) Changes in accounting principles, accounting estimates and retrospective restatement(Application of Accounting Standard for Business Combinations and other standards)
With regard to the “Revised Accounting Standards for Business Combination” (Accounting Standards Boardof Japan(ASBJ) Accounting Standard – ASBJ Statement No. 21 dated September 13, 2013), the “Revised
Accounting Standard for Consolidated Financial Statements” (Accounting Standards Board of Japan (ASBJ)
Accounting Standard – ASBJ Statement No. 22 dated September 13, 2013), and the “Revised AccountingStandards for Business Divestitures” (Accounting Standards Board of Japan (ASBJ) Accounting Standard –ASBJ Statement No. 7 dated September 13, 2013) have been adopted from the first quarter of the current
consolidated fiscal year under review. Accordingly, the way in which quarterly net income is denoted has beenchanged, and the term minority interest has been changed to non-controlling interests. In order to reflect suchchanges, the quarterly consolidated financial statements and the full consolidated year financial statements
for the previous first quarter and previous consolidated fiscal year have been reclassified.

2

Yushin Precision Equipment Co., Ltd. (6482)

3. Consolidated Financial Statements(1) Consolidated balance sheets
As of March 31, 2015
Amount%(Thousands of yen)
As of June 30, 2015
ChangeAmount%Amount<ASSETS>
Current assets
Cash and deposits

9,134,653

9,612,327

477,673

Notes and accounts receivable - trade

5,848,881

5,688,078(160,803)

Merchandise and finished goods

1,111,488

948,321(163,166)

Work in process

1,010,085

1,104,874

94,788Raw materials and supplies

2,237,352

2,279,413

42,060

Deferred tax assets

602,050

605,734

3,683

Other

455,397580,971

125,574

Allowance for doubtful accounts(25,952)(22,015)

3,936

Total current assets

20,373,958

69.2

20,797,706

69.2

423,748

Non-current assets
Property, plant and equipment
Buildings and structures

1,725,817

1,688,602(37,214)Land

5,807,868

5,810,526

2,658

Other

561,155

612,441

51,286

Total property, plant and equipment
Intangible assets

8,094,840

27.5

8,111,571

27.0

16,730161,8530.5

252,4130.8

90,559Investments and other assets
Investment securities

294,879

335,475

40,595Net defined benefit asset

346,848347,292

444

Other

191,834

195,303

3,468

Allowance for doubtful accounts

(443)

(352)

91

Total investments and other assets

833,1202.8

877,7192.9

44,599Total non-current assets

9,089,814

30.8

9,241,703

30.8

151,889

Total assets

29,463,773

100.0

30,039,410

100.0

575,637

3

Yushin Precision Equipment Co., Ltd. (6482)

As of March 31, 2015
Amount%(Thousands of yen)
As of June 30, 2015
ChangeAmount%Amount<LIABILITIES>Current liabilities
Notes and accounts payable - trade2,363,099

2,377,938

14,839Accounts payable - other526,107614,52188,414

Income taxes payable

265,529

347,824

82,295

Advances received

1,282,839

1,338,055

55,215

Provision for bonuses

235,000

120,000(115,000)

Provision for directors’ bonuses

30,7508,175(22,575)

Provision for product warranties

179,131

182,110

2,978

Other

189,854461,318

271,464

Total current liabilities

5,072,311

17.2

5,449,943

18.1

377,632

Non-current liabilities
Provision for directors’ retirement
benefits

66,78066,780-Net defined benefit liability

38,72940,389

1,659

Deferred tax liabilities

237,922265,900

27,977

Other

77,887

77,635(252)

Total non-current liabilities

421,3191.4

450,704

1.5

29,3855,493,630

18.6

5,900,648

19.6

407,017

Total liabilities<NET ASSETS>
Shareholders' equity
Capital stock

1,985,666

1,985,666-

Capital surplus

2,023,903

2,023,903-

Retained earnings

19,205,664

19,313,305

107,641

Treasury stock(352,005)(352,146)(140)

Total shareholders’ equity
Accumulated other comprehensive
incomeValuation difference on
available-for-sale securities
Foreign currency translation
adjustment
Remeasurements of defined benefit
plans
Total accumulated
other comprehensive income

22,863,228

77.6

22,970,729

76.5

107,501

107,003

134,872

27,869658,809733,565

74,756

108,707

107,595(1,111)

874,520

3.0

976,033

3.3

101,513232,3930.8

191,998

0.6(40,395)

Total net assets

23,970,142

81.4

24,138,762

80.4

168,619

Total liabilities and net assets

29,463,773

100.0

30,039,410

100.0

575,637

Non-controlling interests

4

Yushin Precision Equipment Co., Ltd. (6482)(2) Consolidated statements of income and consolidated statements of comprehensive income
Consolidated statements of income
Three months ended
June 30, 2014%
Amount(Thousands of yen)Three months ended
ChangeJune 30, 2015%
AmountAmountNet sales

3,580,559

100.0

4,917,805

100.0

1,337,245

Cost of sales

2,119,435

59.2

2,924,793

59.5

805,358

Gross profit

1,461,124

40.8

1,993,011

40.5

531,887

Selling, general and administrative
expenses

1,106,556

30.9

1,381,966

28.1

275,410354,5679.9

611,04412.4

256,477

Operating income
Non-operating income
Interest income

3,206

4,432

1,226

Dividends income

2,453

2,383

(70)

Purchase discounts

2,551

3,571

1,020

Foreign exchange gains

9,834

15,652

5,818-

12,208

12,208Other

11,0989,487(1,610)Total non-operating income

29,144

Subsidy income

0.8

47,736

1.0

18,592Non-operating expenses
Sales discounts

532

220

(312)

Other

554

0

(553)

Total non-operating expenses
Ordinary income

1,086

0.0

220

0.0

(866)

382,625

10.7

658,560

13.4

275,935

Extraordinary income
Gain on sales of non-current assets

135

-

(135)

Gain on sales of investment securities

-

1,104

1,104

Total extraordinary income

135

Extraordinary loss
Loss on sales and retirement of
non-current assets

1

Total extraordinary losses

1

0.0

0

0.0

(1)

Income before income taxes

382,758

10.7

659,665

13.4

276,906

Income taxes

126,757

3.5

181,814

3.7

55,056

Net income
Net income attributable tonon-controlling interests
Net income attributable to shareholdersof the parent company

256,001

7.1

477,8519.7

221,849

11,471

0.3

20,4470.4

8,975

244,530

6.8

457,403

9.3

212,873

5

0.0

1,104

0.0

0

969

(1)

Yushin Precision Equipment Co., Ltd. (6482)

Consolidated statements of comprehensive income
Three months ended
June 30, 2014
Net income(Thousands of yen)Three months ended
ChangeJune 30, 2015

256,001

477,851

221,849

Other comprehensive income
Valuation difference on available-forsale securities
Foreign currency translation
adjustments
Remeasurements of defined benefit
plans, net of tax

11,467

27,86916,401(127,468)

71,937

199,406

423(1,111)(1,535)

Total other comprehensive income(115,577)

98,694214,272

Comprehensive income

140,423576,545436,122

132,349

558,917426,568

8,074

17,628

9,553

Comprehensive income attributable toshareholders of the parent company
Comprehensive income attributable tonon-controlling interests

6

Yushin Precision Equipment Co., Ltd. (6482)(3) Notes related to consolidated financial statements< Notes related to going concern assumption >None< Notes in the event of significant changes in shareholders’ equity >None< Segment information >FY2015 1Q (from April 1, 2014 to June 30, 2014)
Information related to sales and profit or loss for each reportable segment(Thousands of yen)
Reportable segment
Total

Adjustment*1

EuropeAmounts shown onquarterly consolidated
statements of income
*2

Japan

U.S.A.

Asia

Sales to customers

1,650,456

610,839

1,230,984

88,2783,580,559-

3,580,559

Inter-segment sales

1,023,099

3,431

56,40626

1,082,964(1,082,964)

-

Total

2,673,556

614,270

1,287,391

88,305

4,663,524(1,082,964)

3,580,559

57,833

83,911

203,669(26,693)318,72135,846354,567

Net sales

Segment profit (loss)*Notes 1: The 35,846 thousand yen adjustment to segment profit (loss) is inventory adjustments.
*Notes 2: Segment profit (loss) is adjusted to be consistent with operating income shown on the consolidated statements ofincome.

FY2016 1Q (from April 1, 2015 to June 30, 2015)
Information related to sales and profit or loss for each reportable segment(Thousands of yen)
Reportable segment
Total

Adjustment*1

Amounts shown onquarterly consolidated
statements of income
*2

Japan

U.S.A.

Asia

EuropeSales to customers

2,534,399

769,299

1,397,752

216,353

4,917,805-

4,917,805

Inter-segment sales

990,540

3,063

75,664410

1,069,679(1,069,679)-

3,524,940

772,363

1,473,416

216,763

5,987,484(1,069,679)

4,917,805

262,754

51,145288,50912,563614,972(3,927)611,044

Net sales

Total
Segment profit*Notes 1:The (3,927) thousand yen adjustment to segment profit includes eliminations for inter-segment transactionsof 3,841 thousand yen and inventory adjustments of (7,768) thousand yen.
*Notes 2: Segment profit is adjusted to be consistent with operating income shown on the consolidated statements of income.

7

Yushin Precision Equipment Co., Ltd. (6482)

4. Supplemental Information(1) Orders, backlog and sales
a. Orders
1) Order received
Products(Thousands of yen)
FY2015 1Q

Take-out robots

ChangeFY2016 1Q(%)

3,537,806

3,610,470

102.1

Custom-ordered equipment

269,649

748,769

277.7

Parts and maintenance service

713,072746,595

104.7

4,520,528

5,105,836

112.9

Total

(Thousands of yen)

2) Backlog of orders
Products

As of June 30, 2014

Take-out robots

ChangeAs of June 30, 2015(%)

2,321,003

2,591,702

111.7

Custom-ordered equipment

649,001

2,245,546

346.0

Parts and maintenance service

168,969

217,388128.7

3,138,974

5,054,637

161.0

Total

(Thousands of yen)b. Net sales
Products

FY2015 1Q

Take-out robots

ChangeFY2016 1Q(%)

2,701,510

3,523,785

130.4

Custom-ordered equipment

219,297

666,045

303.7

Parts and maintenance service

659,751

727,973110.3

3,580,559

4,917,805

137.3

Total

(2) Overseas Sales
FY2015 1Q (from April 1, 2014 to June 30, 2014)
North America
I

Overseas sales

525,472(Thousands of yen)
Asia

Europe1,738,565

Other areas

157,345

Total

156,552

II Consolidated net sales
III Ratio of overseas sales toconsolidated net sales (%)

3,580,559
14.7

48.6

4.4

4.4

North America
Overseas sales

755,867

Asia

Europe2,535,385

Other areas

297,334

101,450

II Consolidated net sales
III Ratio of overseas sales toconsolidated net sales (%)

72.0(Thousands of yen)

FY2016 1Q (from April 1, 2015 to June 30, 2015)

I2,577,935

Total
3,690,037
4,917,805

15.4

51.6

8

6.0

2.1

75.0