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Financial Highlights of 3rd Quarter, Fiscal Year 2009(December 1, 2008 thru August 31, 2009)(1) Consolidated operating results
Net Sales

Operating income

Ordinary income

Net income

3rd Quarter of FY 2009

Mil.\％
35,676 (7.5)

Mil.\％
381 ( -60.7)

Mil.\％
316 ( -66.5)

Mil.\-17 (3rd Quarter of FY 2008

33,199970

943

389(18.5)

Net income(28.1)

20.1)( 182.5)

Diluted net income

per shareper share
YenYen3rd Quarter of FY 2009-34.13-3rd Quarter of FY 2008

808.93804.24

(2)

(％- )

Consolidated financial position
Total assets

Net assets

Mil.\
3rd Quarter of FY 2009
3rd Quarter of FY 2008

Equity ratio

Mil.\

14,545
14,307

9,584
8,462

Equity per share

％60.3
53.6

Yen
16,691.82
15,936.17

End of period

Annual dividend(3） Dividend per share
Record date

End of 1stEnd of 2nd

End of 3rdquarter

quarterquarter

Yen

Yen

Yen

Fiscal Year 2008

―

0.00

―

Fiscal Year 2009
Fiscal Year 2009
(expected)

―0.00

―

Yen
320.00―

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

Items of an account

Q3 FY2009(As of Aug 31,2009)

FY2008(As of Nov 30,2008)

AmountAmount(Assets)

Ⅰ Current Assets
1. Cash and deposits

5,451,781

5,344,279

2. Notes and accounts receivable-trade

4,354,293

4,981,095

3. Short-term investment securities

100,841

96,571

4. O

766,237

383,907-6,173-4,925

10,666,981

10,800,928

397,830

381,174

ther

Allowance for doubtful accounts

Total currents assets
Ⅱ N o n - c u r r e n t Assets
1. Property, plant and equipment
2. Intangible assets(1) G o o d w i l l

696,681(2) S o f t w a r e

538,576

370,620(3) Software in progress

65,001

185,808(4) O

10,277ther364,889

1,310,536

9,566

930,885

3. Investments and other assets(1) Investment securities(2) Other

Allowance for doubtful accounts

1,391,683

1,502,210

909,220

820,898-130,560

2,170,343-128,167

2,194,941

Total non-current assets

3,878,710

3,507,001

Total assets

14,545,691

14,307,930

2(Unit：Thousand Yen)

Items of an account

Q3 FY2009(As of Aug 31,2009)

FY2008(As of Nov 30,2008)

AmountAmount(Liabilities)
Ⅰ Current liabilities
1. Accounts payable-trade

3,622,561

2. Short-term loans payable

12,56050,0003. Current portion of Long-term loans payable

95,553

173,328

4. Accounts payable-other390,835

431,480

5. Income taxes payable

92,432

262,858

6. Provision for director’s bonuses

21,15235,0007. Provision for bonuses

120,803－

8. Other

4,351,213

296,599

209,972

4,652,497

5,513,852

1. Long-term loans payable

70,013

122,234

2. Provision for retirement benefits

117,187

92,268

Total current liabilities
Ⅱ Non-current liabilities

3. Provision for director’s retirement benefits－94,397

4. Provision for point certificate

16,496

21,057

5. O

105,379

1,316

ther

Total non-current liabilities

309,076

331,273

Total liabilities

4,961,574

5,845,125

1. Capital stock

4,031,837

3,387,977

2. Capital surplus

3,369,621

2,741,944

3. Retained earnings

1,879,874

2,051,448

4. Treasury stock-448,094-447,001

8,833,239

7,734,368-49,691-61,131(Net Assets)
Ⅰ Shareholders’ equity

Total shareholders’ equity
Ⅱ Valuation and translation adjustments
1. Valuation difference on available-for-salesecurities
2. Foreign currency translation adjustment
Total valuation and translation adjustments-6,338-34-56,030-61,165

Ⅲ Subscription right to shares

127,886

79,501Ⅳ Minority interests

679,021710,100

Total net Assets

9,584,117

8,462,804

Total liabilities and net assets

14,545,691

14,307,930

3

(2)

DAC Consolidated Statements of Income(Unit：Thousand Yen)

Items of an account

Q3 FY2009(Dec.2008 thru Aug 2009)

Q3 FY2008(Dec.2007 thru Aug 2008)

AmountAmountⅠ

N e t

S a l e s

35,676,080

33,199,662

Ⅱ

Cost of sales

30,347,823

28,245,905

Ⅲ

Selling, general and administrative expenses

GrossprofitOperating income
ⅣⅤ

3,983,714

381,431970,041

Non-operating income
8,315

11,998

2. Dividends income

4,731

1,970

3. Foreign exchange gains

8,080

4. O

4,679ther

687
25,8072,233

16,890Non-operating expenses
4,569

6,783

25,000－3. Loss on valuation of securities－10,072

4. Loss on valuation of affiliates

36,89922,652

5. O

24,6662 C o m m i s s i o nthef e erOrdinary income

Ⅶ

4,953,756

4,946,824

1. I n t e r e s t i n c o m e

1. Interest expense

Ⅵ5,328,256

91,135

4,104

43,613
943,318

316,103

Extraordinary income
1. Gain on sales of investment securities

49

11,532

2. Gain on sales of noncurrent assets

13－

3. G a i n o n c h a n g e i n e q u i t y

76,409－

4. O

2,653

ther

79,125260

11,793Extraordinary losses
1. Loss on sales of noncurrent assets

13,643－

2. Loss on retirement of noncurrent assets

46,71733,739

3. Loss on valuation of investment securities

256,366

69,760252

852

5. I m p a i r m e n t l o s s

56,550－6. Special retirement expenses

26,608

7. O

11,3204. Loss on sales of investment securities

ther

Income before income taxes and minority interests

3,537

Income taxes-current

154,199
36,089Minority interests in income
i n c o m e

4

107,890
847,221-16,230

Income taxes-deferred

N e t－
411,460

519,021
190,289-27,859

491,162-189,025-33,103-17,494

389,162(3) DAC Consolidated Cash Flow Statements(Unit : Thousand Yen)

Items of an account

Ⅰ Cash flows from Operating Activities:

Q3 FY2009

Q3 FY2008(Dec. 2008 thru Aug.2009)(Dec. 2007 thru Aug.2008)

AmountAmount623,265

1,233,913-1,415,598-562,664

906,861

179,921-7,022-977

107,506

850,193

Ⅵ Cash and cash equivalents at beginning of period

5,337,297

4,653,876

Ⅶ Cash and cash equivalents at end of period

5,444,804

5,504,069

Net cash provided by Operating Activities:

Ⅱ Cash flows from Investment Activities:
Net cash used in Investment Activities

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

ⅣEffect of exchange rate change

on cash and cashequivalents

Ⅴ Net increase in cash and cash equivalents

5