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（ＵＲＬ http://www.dac.co.jp/ ）Financial Highlights of 1st Quarter, Fiscal Year2007(December 1, 2006 to February 28, 2007)(1) Consolidated
Gross billings

Operating income

1st Quarter of FY 2007
1st Quarter of FY 2006

Mil.¥％
8,648 ( 17.1)
7,388 ( 49.7)（Ref.）Fiscal Year 2006

32,328Mil.¥％
303 ( 44.2)
210 ( ‑8.4)
1,100

Net income
per share

Net incomeMil.¥％
322 ( 98.1)
162 ( ‑3.1)

Mil.¥％
155 ( 182.6)
54 ( ‑5.6)

1,069

753

Diluted net income
per share

1st Quarter of FY 2007
1st Quarter of FY 2006

Yen
318.02112.96Yen
315.21110.28（Ref.）Fiscal Year 2006

1,547.53

1,523.14(2)Ordinary income

Non‑
Consolidated
Gross billings

Operating income

Ordinary income

Net income

Mil.¥％

Mil.¥Mil.¥Mil.¥

1st Quarter of FY 2007

7,886 (8.4)

286(

1st Quarter of FY 2006

7,274 ( 50.3)

266( 13.2)（Ref.）Fiscal Year 2006

31,186％7.7)

1,060

Net income
per share％％

304 ( 12.0)

170 ( 16.6)

272 (146 (5.8)

1,1040.1)

747

Diluted net income
per share
Yen

Yen

1st Quarter of FY 2007

349.64346.55

1st Quarter of FY 2006

300.93293.78（Ref.）Fiscal Year 2006

1,534.66

1,510.47（Note）The percentage shown next to gross income, operating income, ordinary income and net income represent year‑
on‑year
Changes(3)

Consolidated financial position
Total assets

Total equity

Mil.¥
1st Quarter of FY 2007
1st Quarter of FY 2006
（Ref.）Fiscal Year 2006

(4)

12,446
9,990
12,483

Mil.¥
7,613
6,227
7,565

Equityper share

Equity ratio％
56.2
62.3
55.7

Yen
14,347.14
12,796.48
14,264.34

Non‑consolidated financial position
Total assets

Total equityMil.¥
1st Quarter of FY 2007
1st Quarter of FY 2006
（Ref.）Fiscal Year 2006

12,004
11,076
12,138

Mil.¥
8,158
7,472
8,102

1Equityper share

Equity ratio

％
68.0
67.5
66.7

Yen
16,729.30
15,353.77
16,611.50

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

Items of an account

Q1 FY2007(As of Feb.28, 2007)
AmountQ1 FY2006(As of Feb 28,2006)
Ratio

AmountRatio%(Assets)

FY2006(As of Nov.30,2006)
AmountRatio%%Ⅰ Current Assets
1. Cash and deposits

3,626,705

2,505,825

3,085,421

2. Accountsreceivable‑trade

3,653,664

2,868,383

3,637,562

3. Marketable securities

1,240,040

1,948,285

1,730,743

4. Other current assets

493,349

270,240

476,727

Allowance for doubtful receivable‑1,784‑1,421‑1,883

Total currents assets

9,011,975

72.4

7,591,314

76.0

8,928,570

71.5

328,6802.7

256,258

2.5

314,223

2.5

862,2316.9

2,378,593

19.1

3,555,047

28.5

Ⅱ N o n ‑c u r r e n t Assets
1. Property, plant and eqipment
2. Intangible assets(1) Consolidation adjustments account602,004(2) O t h e r s

297,363−
899,368

7.2

136,702595,207
136,702

1.4

267,023

3. Investments and other assets(1) Investment securities

1,618,479

1,666,573

1,804,942(2) O t h e r a s s e t s

714,631343,388766,687

Allowance for doubtful receivables‑127,199

Total non‑current assets

2,205,911

17.7

2,006,099

20.1

3,433,960

27.6‑3,863

2,399,060

24.0

206

0.0

―‑193,036

Ⅱ Deferred assets
1. Inaugural expensesTotal deferred assets
Total assets

206
12,446,142

100.0

2―――

―

―

9,990,374

100.0

12,483,617

100.0

(Unit：Thousand Yen)
Items of an account

Q1 FY2007(As of Feb.28,2007)
AmountQ1 FY2006(As of Feb.28,2006)
Ratio

AmountRatio%(Liabilities)

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

portionofLong‑termborrowings

3,341,767

3,166,624

3,274,021

60,665――50,000

342,176

377,175

4. Accounts payable‑others

261,220261,264

308,216

5. Income tax payable

126,899

88,229256,323

6. W a r r a n t―

1,350

―

7. Accrued bonuses for directors
8. Other current liabilities
Total current liabilities

7,500

―

30,000315,947

100,305

243,182

4,456,177

35.8

3,617,775

36.2

4,538,918

36.4

Ⅱ Non‑current liabilities
1. Bonds payable
2. Long‑term borrowings

200,000―

200,000――

16,10043,01728,07939,56885,48371,36882,7795. Allowance for given points

46,760―39,631

6. Other Non‑current liabilities

1,374―

1,588

3. Accrued retirement benefits
4. Accrued retirement benefits fordirectors

Total non‑current liabilities

376,635

3.0

99,447

1.0

379,667

3.0

Total liabilities

4,832,812

38.8

3,717,222

37.2

4,918,586

39.4

3

(Unit：Thousand Yen)
Items of an account

Q1 FY2007(As of Feb.28,2007)
AmountQ1 FY2006(As of Feb.28,2006)
Ratio

Amount

Ratio%(Minority interests)

FY2006(As of Nov.30,2006)
Amount

Ratio

%%

−

−

45,553

0.5−−

Ⅰ Common stock−−3,364,582

33.7−

−

Ⅱ Additional paid‑in capital−−

2,784,387

27.9

−

−

Ⅲ Retained earnings−−

86,8140.8−−

Ⅳ Unrealized gain on−−

27,396

0.3

−

−

−

−

‑560

‑0.0

−

−

−

−

‑35,022

‑0.4

−

−

−

−

6,227,599

62.3

−

−

−

−

9,990,374

100.0

−

−

1. C o m m o n s t o c k

3,372,858

27.1

−

−

3,370,076

27.0

2. Additional paid‑in capital

2,785,819

22.4

−

−

2,782,981

22.3

3. Retained earnings

852,918

6.9−−

785,569

6.3

4. Treasury stock‑44,271‑0.4−−‑15,266‑0.1

6,967,325

56.0

−

−

6,923,362

55.5

27,8700.2−−

33,280

0.3

467

0.0

−

−

163

0.0

28,3370.2−−

33,443

0.3

Ⅲ W a r r a n t

979

0.0

−

−

1,035

0.0

Ⅳ Minority interests

616,686

5.0−−607,190

4.8

Total equity

7,613,329

61.2

−

−

7,565,031

60.6

Total liabilities and equity

12,446,142

100.0

−

−

12,483,617

100.0

Minority interests(Shareholders’ equity)

available‑for‑sale securities
Ⅴ Foreign currency Translation
adjustments accountⅥ Treasury stock
Total shareholders’ equity
Total liabilities, minority interests andshareholders’ equity（Equity）
Ⅰ Shareholder’s equity

Total shareholder’s equity
Ⅱ Valuation, exchange
difference
1. Unrealized gain on
available‑for‑sale securities
2. Foreign currency Translation
adjustments accountTotal valuation, exchange difference

4

(2)

DAC Consolidated Statements of Income(Unit：Thousand Yen)

Items of an account

Q1 FY2007

Q1 FY2006

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

AmountRatio

AmountRatio%

AmountRatio%%

Ⅰ Gross billings

8,648,964

100.0

7,388,486

100.0

32,328,113

100.0

Ⅱ Cost of sales

7,230,848

83.6

6,469,234

87.6

27,727,333

85.8

G r o s s

1,418,116

16.4

919,25212.4

4,600,779

14.2

Ⅲ selling, general and admin. expenses

1,114,463

12.9

708,7429.6

3,500,122

10.8

Operating income

303,652

3.5

210,5092.8

1,100,657

3.4

46,6760.1

p r o f i t

Ⅳ Non‑operating income
1.Interest and dividend income

11,555

1,135

6,025

2.Gain on valuation of securities

4,544

316

26,8143.Gain on equity securities

2,141――

4.Others

2,292

20,533

0.2

5,105

6,557

0.1

13,837

Ⅴ Non‑operating expenses
1. Interest expense

1,440

―

3,442

2. Loss on equity securities―

44,757

52,698

3. Initial expense depreciation

―

9,523

10,9504. Others

347

Ordinary income

1,787

0.0

322,398

3.7

66

54,347

0.7

162,719

2.2

10,55577,6460.2

1,069,687

3.3

260,707

0.8

102,7960.3

1,227,598

3.8

448,304

1.4

Ⅵ Extraordinary income
1. Profit from sale of――45,628―27―

3. Gain on equity variation――

193,618

4. Others784

investment securities
2. Reversal of allowance for
doubtful receivables

784

0.0

―

27

0.0

21,461

Ⅶ Extraordinary losses
1. Loss from sale of

1,290

―

―

―

―

11,5238,302―

51,016

4. Transfer to allowance for given points―−

22,237

5. Others633

investment securities
2. Loss on disposal of fixed assets
3. Loss from devaluation of investment
securities

Income before income taxes andminority interests
Provision for income taxes

118,397

Deferred income taxes

24,568

10,2260.1

312,956

3.6

2,000

0.0

160,747

2.2

86,617
142,965

1.7

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

14,864N e t

155,126

i n c o m e

2,000

521,794
123,9691.7

0.2‑18,105‑0.2

25,6560.1

1.7

54,8830.7

753,638

2.3

5

37,35118,018‑73,490