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（ＵＲＬ http://www.dac.co.jp/ ）Financial Highlights of 3rd Quarter, Fiscal Year 2007(December 1, 2006 thru August 31, 2007)(1) Consolidated
Gross billings

Operating income

Ordinary income

3rd Quarter of FY 2007

Mil.¥％
28,028 ( 19.5)

Mil.¥％
757 ( 11.7)

Mil.¥％
785 ( 20.8)

Mil.¥％
137 ( ‑75.6)

3rd Quarter of FY 2006

23,444 ( 29.6)

677( ‑25.4)

650 ( ‑15.9)565 ( 66.6)（Ref.）Fiscal Year 2006

32,328 ( − )1,100 ( − )1,069 ( − )753 ( − )Net income

Diluted net incomeper shareper share
Yen

Yen

3rd Quarter of FY 2007

282.31

280.10

3rd Quarter of FY 2006

1,161.47

1,139.96（Ref.）Fiscal Year 2006

1,547.53

1,523.14(2)Net income

Non‑
Consolidated
Gross billings

Operating income

Ordinary income

Net income

Mil.¥

Mil.¥

Mil.¥

Mil.¥

％％％％

3rd Quarter of FY 2007
3rd Quarter of FY 2006

26,281 ( 15.5)
22,747 ( 28.3)

971
701( 38.5)( ‑22.6)993 ( 37.6)
722 ( ‑26.0)‑
1,031 (‑270.6)
604 ( 11.3)（Ref.）Fiscal Year 2006

31,186 ( − )1,060( − )1,104 ( − )747 ( − )Net income
per share
3rd Quarter of FY 2007
3rd Quarter of FY 2006

Yen‑
2,113.40
1,241.96（Ref.）Fiscal Year 2006

1,534.66（Note）The percentage shown next to gross billings, operating income, ordinary income and net income represent year‑
on‑year
Changes.

(3)

Consolidated financial position
Total assets

Net assets

Mil.¥
3rd Quarter of FY 2007
3rd Quarter of FY 2006
（Ref.）Fiscal Year 2006

(4)

12,412
11,12912,483

Shareholders

equity Shareholders

ratio

per shareMil.¥

％

7,478
7,162
7,565

equity55.9
61.0
55.7

Yen
14,200.7513,932.83
14,264.34

Non‑consolidated financial position
Total assets

Net assets

Mil.¥
3rd Quarter of FY 2007
3rd Quarter of FY 2006
（Ref.）Fiscal Year 2006

10,921
11,122
12,138

Shareholders

equity Shareholders

ratio

Mil.¥
6,917
7,986
8,102

1％
63.3
71.8
66.7

equityper shareYen
14,153.77
16,375.89
16,611.50

DAC Consolidated Financial Statements(1) DAC Consolidated Balance Sheet(Unit：Thousand Yen)

Items of an account

Q3 FY2006(As of August.31, 2006)

AmountQ3 FY2007(As of August.31,2007)

Ratio

AmountRatio%(Assets)

FY2006(As of Nov.30,2006)
AmountRatio%%

Ⅰ Current Assets
1. Cash and deposits

2,693,000

4,123,755

3,085,421

2. Trade notes and accounts receivable

2,819,379

3,369,501

3,637,562

3. Marketable securities

1,727,284

1,243,107

1,730,743

4. Other current assets

348,681364,263476,727

Allowance for doubtful receivables‑1,886‑2,130‑1,883

Total currents assets

7,586,460

68.2

9,098,498

73.3

8,928,570

71.5

333,267

3.0

390,658

3.1

314,223

2.5

862,2316.9

2,378,593

19.1

Ⅱ N o n ‑c u r r e n t Assets
1. Property, plant and eqipment
2. Intangible assets(1) Consolidated adjustment account575,030−

595,207−355,538−(3) Software

139,047

221,035

159,783(4) Software in progress

163,265

122,992

101,935(2) Consolidated goodwill(5) Other intangible assets

4,891

882,234

7.9

5,080

704,647

5.7

5,304

3. Investments and other assets(1) Investment securities

1,688,228(2) O t h e r a s s e t s

832,790

Allowance for doubtful receivables‑193,022

1,689,376

1,804,942

656,6032,327,995

20.9‑127,199

766,687
2,218,780

17.9‑193,036

Total non‑current assets

3,543,498

31.8

3,314,086

26.7

3,555,047

28.5

Total assets

11,129,958

100.0

12,412,585

100.0

12,483,617

100.0

2

(Unit：Thousand Yen)

Items of an account

Q3 FY2006(As of August.31,2006)

AmountQ3 FY2007(As of August.31,2007)

Ratio

Amount

Ratio%(Liabilities)

FY2006(As of Nov.30,2006)
AmountRatio%%Ⅰ Current liabilities
1. Accounts payable‑trade

2,659,798

3,500,114

3,274,021

2. Short‑term borrowings

50,00081,47050,0003. Current portion of Long‑term borrowings

379,663

90,174

377,175

4. Accounts payable239,311240,894308,216

5. Income tax payable

51,027218,059

256,323

6. Accrued bonuses for directors

16,50022,50030,0007. Other current liabilities

175,508

235,725

243,182

Total current liabilities

3,571,809

32.1

4,388,938

35.4

4,538,918

36.4

Ⅱ Non‑current liabilities
1. Bonds payable

200,000

200,000

200,000

2. Long‑ term borrowings

50,178150,005

16,1003. Accrued retirement benefits

36,50959,80039,568

4. Accrued retirement benefits for directors

80,07591,95382,7795. Allowance for given points

27,57242,43939,631

6. Other non‑current liabilities

1,765

1,114

1,588

Non‑current liabilities

396,100

3.6

545,312

4.4

379,667

3.0

Total liabilities

3,967,910

35.7

4,934,250

39.8

4,918,586

39.4

1. Common stock

3,370,076

30.3

3,387,977

27.3

3,370,076

27.0

2. Additional paid‑in capital

2,783,778

25.0

2,801,242

22.6

2,782,981

22.3

3. Retained earnings

597,296

5.4

835,553

6.7

785,569

6.3(Net Assets)
Ⅰ S h ar eh o ld er s ’ equity

4. Treasury stock‑17,511‑0.2‑95,112‑0.8‑15,266‑0.1

6,733,640

60.5

6,929,661

55.8

6,923,362

55.5

61,957

0.5

3,009

0.0

33,2800.3‑1,170

‑0.0

334

0.0

163

0.0

60,787

0.5

3,344

0.0

33,443

0.3

Ⅲ W a r r a n t

1,035

0.0

7,688

0.1

1,035

0.0

Ⅴ Minority interests

366,584

3.3

537,640

4.3

607,190

4.8

Total net Assets

7,162,048

64.3

7,478,334

60.2

7,565,031

60.6

Total liabilities and net assets

11,129,958

100.0

12,412,585

100.0

12,483,617

100.0

Total shareholders’ equity
Ⅱ Valuation, exchange difference
1. Unrealized gain on
available‑for‑sale securities
2. Foreign currency translation
adjustment accountTotal valuation, exchange difference

3

(2)

DAC Consolidated Statements of Income
Q3 FY2006
Items of an account(Unit：Thousand Yen)
FY2006Q3 FY2007(Dec. 2005 thru August 2006) (Dec. 2006 thru August 2007) (Dec. 2005 thru Nov.2006)
AmountRatio

AmountRatio%Amount

Ratio%%Ⅰ

Gross billings

23,444,891

100.0

28,028,027

100.0

32,328,113

100.0

Ⅱ

Cost of sales

20,340,744

86.8

23,770,184

84.8

27,727,333

85.8

G r o s s

3,104,146

13.2

4,257,843

15.2

4,600,779

14.2

ⅢSelling and general administrative expenses

2,426,192

10.3

3,500,524

12.5

3,500,122

10.8

Operating income

677,9542.9

757,3182.7

1,100,657

3.4

Ⅳ

Non‑operating income

46,6760.1

77,6460.2

1,069,687

3.3

260,707

0.8

102,7960.3

1,227,598

3.8

448,304

1.4

i n c o m e

1. Interest income

4,069

18,736

6,025

2. Dividend income−

18,4738,185

3. Gain on valuation of securities

8,536−

26,814

4. Gain on foreign currency exchange

1,043

474

262

5. Investment profit on equity method
6. OⅤthers−
11,104

3,632−
47,7490.2

5,388

1. Interest expense

−

4,842

3,442

2. Loss on valuation of securities−

13,545−

3. Investment loss on equity method

43,614

4. O

9,093

ther

s−
52,7070.2

650,000

2.8

1,481

52,69819,8690.1

785,198

2.8

21,505Extraordinary income
1. Gain on sales of investment securities

45,628−45,628−

1,890

116

3. Gain from change in equity interest

46,43568,533

193,618

4. O

13,12940

2. Gain on sales of fixed asset

Ⅶ

0.1

Non‑operating expenses

Ordinary income
Ⅵ

6,433
24,753thers105,193

0.5

70,4640.2

21,344Extraordinary losses
1. Loss on valuation of investment−

30,49751,016

2. Loss on sales of investment securities−

1,290−

3. Loss on disposal of fixed assets

42228,414

11,523

4. Loss from change in equity method−

5,572−

5. One‑time depreciation of goodwill−

227,411−securities

6. Loss due to impairment

−

−

7,513

7. Loss on valuation of membership

3,499−−

8. Transfer to allowance for given points

22,237

9. O

9,513

thers

−
35,674

0.2

719,519

3.1

170,975

0.7

M i n o r i t y i n t e r e s ts

‑16,821N e t

565,365

Income before income taxes andminority interests
Provision for income taxes

315,063

Deferred income taxes‑144,087i n c o m e

695

22,237
293,880

1.0

561,782

2.0543,571

1.9

‑0.0

‑119,560‑0.4

25,6560.1

2.4

137,7710.5

753,6382.3

473,2544

70,316

10,505

521,794‑73,490

(3) DAC Consolidated Cash Flow Statements(Unit : Thousand Yen)

Items of an account

Q3 FY2007

FY2006(Dec. 2006 thru August 2007)(Dec. 2005 thru Nov.2006)

AmountAmountⅠ Cash flows from Operating Activities:
Net cash provided by Operating Activities:

Ⅱ Cash flows from Investing Activities:
Net cash provided by Investing Activities

Ⅲ Cash flows from Financing Activities
Net cash provided by Financing Activities

Ⅳ Foreign currency translation adjustments
on cash and cash equivalents
Ⅴ Net increase/decrease in cash and cashequivalents
Ⅵ Cash and cash equivalents at beginning ofterm
Ⅶ Cash and cash equivalents at beginning ofterm of newly consolidated subsidiaries
Ⅷ Cash and cash equivalents at end of term

5

1,052,218

182,256

91,147‑448,437‑103,354

258,056472

151

1,040,483‑7,972

3,926,586

3,874,559‑60,000

4,967,070

3,926.586