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（ＵＲＬ http://www.dac.co.jp/ ）Financial Highlights of Fiscal Year 2006(December 1, 2005 to November 30, 2006)(1) Consolidated

Fiscal Year 2006
Fiscal Year 2005

Operating income

Ordinary incomeMil.¥％32,328 ( 27.4)
25,375 ( 67.9)

Mil.¥％
1,100 (‑10.9)
1,235 ( 78.7)

Mil.¥％
1,069 ( 18.3)
904 ( 40.7)

Net income
per share

Diluted net income
per share

Yen
1,547.53
562.45

Fiscal Year 2006
Fiscal Year 2005

(2)

Gross billings

Net incomeMil.¥％
753 （149.4)
302 (‑)

Yen
1,523.14
552.47

Non‑
ConsolidatedFiscal Year 2006
Fiscal Year 2005

Fiscal Year 2006
Fiscal Year 2005

Gross billings

Operating income

Ordinary income

Net income

Mil.¥％
31,186 ( 25.3)
24,882 ( 67.1)

Mil.¥％
1,060 (‑11.2)
1,194 ( 60.2)

Mil.¥％
1,104 (‑14.3)
1,288 ( 64.4)

Mil.¥％
747 ( 5.9)705 ( 73.1)

Net income
per share

Diluted net income
per share

Yen
1,534.66
1,395.86

Yen
1,510.47
1,371.08（Note）The percentage shown next to gross billings, operating income, ordinary income and net income represent year‑
on‑yearchanges(3)

Consolidated financial positionTotal assets

Total equity

Mil.¥
Fiscal Year 2006
Fiscal Year 2005

(4)

12,483
10,358

Mil.¥
7,565
6,237

Equity per share％
55.7
60.2

Yen
14,264.34
12,786.43

Non‑consolidated financial position
Total assets

Total equity

Mil.¥
Fiscal Year 2006
Fiscal Year 2005

(5)

Equity ratio

Equity ratio

Mil.¥12,138
11,344

8,102
7,389

Cash dividends
applicable to the year

Total Amount ofdividends

Equity per share％
66.7
65.1

Yen
16,611.50
15,157.54

Dividends¥
Fiscal Year 2006
Fiscal Year 2005

Dividends payout ratio Dividends on equity

Mil.¥180.00
140.00

8767

1%％
11.7
9.6

1.10.9DAC Consolidated Financial Statements(1) DAC Consolidated Balance Sheet(Unit：Thousand Yen)
FY2005 of fiscal year‑end(As of Nov.30, 2005)

Items of an accountAmount

FY2006 of fiscal year‑end(As of Nov.30, 2006)
Ratio

AmountRatio%(Assets)%

Ⅰ Current Assets
1. Cash and deposits

2,812,617

3,085,421

2. Accounts receivable‑trade2,958,256

3,637,562

3. Marketable securities

1,958,570

1,730,743

4. Other current assets

254,652

476,727

Allowance for doubtful receivables‑1,445‑1,883

Total currents assets

7,982,650

77.1

255,7102.5

8,928,570

71.5

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 equipment(1) Buildings

140,925(2) Other tangible assets

114,785

158,638
155,584

2. Intangible assets(1) Goodwill−

595,207(2) Software

111,118

159,783(3) Software in progress

9,716

101,935(4) Other intangible assets

3,509

124,344

1.2

5,304

3. Investments and other assets(1) Investment securities

1,659,139

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

340,408

766,687

Allowance for doubtful receivables‑3,872

1,995,675

19.2‑193,036

Total non‑current assets

2,375,731

22.9

3,555,047

28.5

Total assets

10,358,382

100.0

12,483,617

100.0

2

(Unit：Thousand Yen)
Items of an account

FY2005 of fiscal year‑end(As of Nov.30,2005)

Amount

FY2006 of fiscal year‑end(As of Nov.30,2006)

Ratio

Amount

Ratio%(Liabilities)%

Ⅰ Current liabilities
1. Accounts payable‑trade

3,254,441

3,274,021

2. Short‑term borrowings−

50,0003. Current portion of Long‑term borrowings−

377,175

4. Accounts payable‑others

206,407308,216

5. Income tax payable

399,711

256,323

6. W arr an t
7. Accrued bonuses for directors
8. Other current liabilities

1,648

―

−

30,000111,990

Total current liabilities

3,974,199

243,182
38.4

4,538,918

36.4

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

200,000−

16,1003. Accrued retirement benefits

32,26939,568

4. Accrued retirement benefits for directors

68,04882,779―39,631

5. Allowance for given points
6. Other Non‑current liabilities―

Total non‑current liabilities
Total liabilities

1,588

100,3171.0

379,667

3.0

4,074,516

39.4

4,918,586

39.4(Unit：Thousand Yen)

3

Items of an account

FY2005 of fiscal year‑end(As of Nov.30,2005)

Amount

FY2006 of fiscal year‑end(As of Nov.30,2006)

Ratio(Minority interests)

Amount

Ratio%

Minority interests%

45,8980.4――

Ⅰ Common stock

3,349,723

32.3

―

―

Ⅱ Additional paid‑in capital

2,769,390

26.7

―

―

Ⅲ Retained earnings

129,902

1.3――

24,421

0.2――

Ⅴ Treasury stock‑35,471

‑0.3

―

―

Total shareholders’ equity

6,237,966

60.2

―

―

10,358,382

100.0

―

―

1. C o m m o n s t o c k――

3,370,076

27.0

2. Additional paid‑in capital――

2,782,981

22.3

3. Retained earnings――

785,569

6.3

4. Treasury stock――‑15,266

‑0.1

―

―

6,923,362

55.5

―

―

33,280

0.3

―

―

163

0.0

―

―

33,443

0.3

Ⅲ W a r r a n t

―

―

1,035

0.0

Ⅳ Minority interests――

607,190

4.8

Total equity――

7,565,031

60.6

Total liabilities and equity――

12,483,617

100.0(Shareholders’ equity)

Ⅳ Unrealized gain on
available‑for‑sale securities

Total liabilities, minority interests
And shareholders’ equity（Equity）
Ⅰ Shareholder’s equity

Total Shareholders’ equity

Ⅱ Valuation, exchange
difference
1. Unrealized gain on
available‑for‑sale securities
2. Foreign currencytranslation
adjustments accountTotal valuation, exchange difference

4DAC Consolidated Statements of Income(2)(Unit：Thousand Yen)

Items of an accountFiscal year 2005

Fiscal year 2006

(Dec. 2004 thru Nov.2005)(Dec. 2005 thru Nov.2006)

AmountRatio

AmountRatio%%Ⅰ

Gross billings

25,375,978100.0

32,328,113

100.0

Ⅱ

Cost of sales

22,034,000

86.8

27,727,333

85.8

3,341,97813.2

4,600,779

14.2

2,106,253

8.3

3,500,122

10.8

1,235,724

4.9

1,100,657

3.4

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

G r o s sⅢ

p r o f i tselling, general and admin.expenses

Operating income
ⅣNon‑operating income
1. Interest and dividend income

9,289

14,2102. Gain on valuation of securities

74,225

26,814696262

3. Gain on foreign currencytransaction
4. OthersⅤ

14,03998,251

1. Interest expense
2. Loss on equity securities
3. Initial expense depreciation
4. Others―

3,442
52,698―

10,9502,683

429,9381.7

904,038

3.6

10,555Extraordinary income
1. Profit from sale of−45,6286,724―

3. Gain on equity variation−

193,618

4. Others―

investment securities
2. Reversal of allowance for
doubtful receivables

Ⅶ

5,388

427,254

Ordinary incomeⅥ

0.4

Non‑operating expenses

6,724

0.0

21,461

Extraordinary losses
1. Loss from devaluation ofinvestment securities
2. Loss on disposal of fixed assets

36,56451,01660,168

11,523

3. Loss due to impairment

−

7,513

4. Transfer to allowance for given points―

5. Others―

22,237

Income before income taxes andminority interests
Provision for income taxes

563,521

Deferred income taxes‑51,858

0.4

10,505814,0283.2

511,6622.0

156

0.025,656

0.1

302,209

1.2

753,6382.3

521,794

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

96,733i n c o m e

5‑73,490

(3)DAC Consolidated Statements of Cash Flows(Unit：Thousand Yen)
FY2005 fiscal year‑
end FY2006 fiscal year‑
end
Items of an account(Dec 2004 thru Nov 2005)(Dec 2005 thru Nov 2006)
AmountⅠ

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

Ⅱ

182,256‑1,143,012‑448,437

116,313

258,056

1,885

151

‑99,164‑7,972

3,973,723

3,874,559―60,000

3,874,559

3,926,586

Cash flows from Financing Activities
Net cash provided by Financing Activities

ⅣForeign 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 increase of consolidated subsidiaries
Ⅷ925,649

Cash flows from Investing Activities:
Net cash used by Investing Activities

ⅢAmount

Cash and cash equivalents at end of term6