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Financial Highlights of Fiscal Year 2009(December 1, 2008 to November 30, 2009)(1) Consolidated operating results
Net Sales

Operating income

Fiscal Year 2009

Mil.\％
47,915 (4.6)

Fiscal Year 2008

45,826(18.4)

Net income

Ordinary income

Mil.\％
943(-32.9)
1,406(Mil.\％
881 ( -34.5)

7.9)

1,346(Mil.\％
296 （-64.9)

1.4)

843 （ 44.5)

Diluted net income

per shareper share
YenYenFiscal Year 2009

573.92571.65

Fiscal Year 2008

1,750.25

1,740.92(2)

Net incomeConsolidated financial position
Total assets

Net assets

Mil.\
Fiscal Year 2009
Fiscal Year 2008

Equity ratio

Equity per shareMil.\

15,49914,3079,924
8,462％

Yen
17,284.08
15,936.17

End of period

Annual dividend

58.6
53.6

(3） Dividend per share
Record date

End of 1st

End of 2nd

End of 3rdquarterquarterquarter

Yen

Yen

Yen

Yen

Yen

Fiscal Year 2008

―0.00

―

320.00320.00Fiscal Year 2009
Fiscal Year 2010
(expected)

―

0.00

―

200.00200.00

TBD

TBD

TBD

TBD

TBD

1DAC Consolidated Financial Statements(1)DAC Consolidated Balance Sheet(Unit:Thousand Yen)
Items of an account

FY2008(As of Nov 30,2008)

FY2009(As of Nov,2009)

AmountAmountAssetsCurrent assets
Cash and deposits

5,344,279

5,678,796

Notes and accounts receivable-trade

4,981,095

5,047,038

Short-term investment securities

96,571

100,963

Other

383,907881,451

Allowance for doubtful accounts
Total current assets-4,925-3,732

10,800,928

11,704,516

Noncurrent assets
Property, plant and equipment
Buildings

308,209

293,511

Accumulated depreciation-133,888-142,316

Buildings, net

174,321151,195

Tools, furniture and fixtures

537,093632,243

Accumulated depreciation-330,239-414,717

Tools, furniture and fixtures, net

206,853

217,525－

3,848

Lease assets
Accumulated depreciation－-855

Lease assets, net

－

2,993

381,174

371,714Goodwill

364,889

673,826

Software370,620

549,442

Software in progress

185,80850,086

Patent right

1,233

2,520

Other

8,332

8,323

930,885

1,284,200

Investment securities

1,502,210

1,369,207

Deferred tax assets

144,932

172,823

Other

675,965

725,680

Total property, plant and equipmentIntangible assets

Total intangible assets
Investments and other assets

Allowance for doubtful accounts-128,167-128,309

Total investments and other assets

2,194,941

2,139,402

Total noncurrent assets
Total assets

2

3,507,001

3,795,316

14,307,930

15,499,833

Items of an account

FY2008(As of Nov 30,2008)

FY2009(As of Nov,2009)

AmountAmountLiabilities
Current liabilities
Accounts payable-trade

4,351,213

4,168,747

Short-term loans payable

50,000－Current portion of long-term loans payable

173,328

62,220Accounts payable-other431,480446,330

Income taxes payable

262,858

256,257

Provision for directors' bonuses

35,00019,587

Provision for bonuses－

113,147

Provision for point card certificates－

13,709Other

209,972

192,794

5,513,852

5,272,794

Long-term loans payable

122,234

60,014

Provision for retirement benefits

92,268

121,752

Provision for directors' retirement benefits

94,397－

Provision for point card certificates

21,057

16,213

Other

1,316

105,042

Total current liabilities
Noncurrent liabilities

Total noncurrent liabilities

331,273

303,021

5,845,125

5,575,816

Capital stock

3,387,977

4,031,837

Capital surplus

2,741,944

3,369,621

Retained earnings

2,051,448

2,193,472

Total liabilities
Net assets
Shareholders' equity

Treasury stock-447,001-448,094

Total shareholders' equity

7,734,368

9,146,836-61,131-47,948

Valuation and translation adjustments
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Total valuation and translation adjustments
Subscription rights to shares-34-10,244-61,165-58,192

79,501

127,886

Minority interests

710,100

707,486

Total net assets

8,462,804

9,924,016

14,307,930

15,499,833

Total liabilities and net assets3

(2)DAC Consolidated Statements of Income(Unit:Thousand Yen)
Items of an accountNet sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating income
Non-operating income
Interest income
Dividends income
Foreign exchange gains
Reversal of provision for point card certificates
Other
Total non-operating income
Non-operating expenses
Interest expenses
Commission fee
Equity in losses of affiliates
Valuation difference on available for sale securities
Rent expenses on real estates
Other
Total non-operating expenses
Ordinary income
Extraordinary income
Gain on sales of investment securities
Gain on change in equity
Gain on sales of noncurrent assets
Other
Total extraordinary income
E tExtraordinary
dilloss
Loss on valuation of investment securities
Loss on sales of investment securities
Loss on retirement of noncurrent assets
Loss on sales of noncurrent assets
Impairment loss
Special retirement expenses
Other
Total extraordinary losses
Income before income taxes and minority interests
Income taxes-current
Income taxes-deferred
Total income taxes
Minority interests in loss
Net income

4FY2008(December 1,2007
to November 30,2008)

FY2009(December 1,2008
to November 30,2009)

AmountAmount45,826,187
39,077,095
6,749,091
5,343,057
1,406,033

47,915,379
40,436,373
7,479,005
6,535,481
943,524

15,984
1,970
4,699
－
6 581
6,581
29,237

7,815
4,731
8,812
3,775
9 171
9,171
34,3068,889－
54,90910,072－
14,64588,517
1,346,753

6,473
25,00039,319－13,022
12,18496,001881,829

11,854
5,271－393
17,51949
93,827
13
4,628
98,51999,764852
41,193－－－3,537
145 347
145,347
1,218,925
481,546-53,731427,815-52,028
843,137

275,428252
48,452
13,64356,55026,608
11,523432 459
432,459
547,890426,510-7,949418,561-166,774
296,102

(3)DAC Consolidated statements of cash flows(Unit:Thousand Yen)
Items of an account

FY2008(December 1,2007
to November 30,2008)

FY2009(December 1,2008
to November 30,2009)

ammount

ammount

Net cash provided by (used in) operating activities
Income before income taxes and minority interests
Depreciation and amortization
Amortization of goodwill
Increase (decrease) in allowance for doubtful accounts
Increase (decrease) in provision for retirement benefits
Increase (decrease) in provision for directors' retirement benefits
Increase (decrease) in provision for point card certificates
Increase (decrease) in provision for directors' bonuses
Valuation difference on available for sale securities
Gain on sales of investment securities
Loss on sales of investment securities
Loss (gain) on valuation of investment securities
Interest and dividends incomeInterest expenses
Equity in (earnings) losses of affiliates
Loss (gain) on sales and retirement of noncurrent assets
Gain on change in equity
Decrease (increase) in notes and accounts receivable-trade
Decrease (increase) in inventories
Decrease (increase) in advance payments
Increase (decrease) in notes and accounts payable-trade
Increase (decrease) in accounts payable-other
Increase (decrease) in accrued consumption taxes
Oth nett
Other,
SubtotalInterest and dividends income received
Interest expenses paid
Income taxes paid
Net cash provided by (used in) operating activities
Net cash provided by (used in) investing activities
Payments into time deposits
Proceeds from withdrawal of time deposits
Purchase of investment securities
Proceeds from sales and redemption of investment securities
Purchase of property, plant and equipment
Purchase of intangible assets
Purchase of investments in subsidiaries
Payments for guarantee deposits
Proceeds from collection of guarantee deposits
Payments for long-term prepaid expenses
Proceeds from purchase of investments in subsidiaries
resulting in change in scope of consolidation
Purchase of investments in subsidiaries resulting in change
in scope of consolidation
P hPurchaseoff stocks
t k off subsidiaries
b idi i andd affiliates
ffili tProceeds from maturity of insurance funds
Other, net
Net cash provided by (used in) investing activities

5

1,218,925
235,263
67 30867,3081,769
30,048
-616
2,121
5,000
10,072-11,854852
99,764
17,955-17,955
8,889
54,90941,193-5,271-716,672-43,546-9,872
325,568
84,8052,170
469,453469 453
1,852,328
17,978-9,328-396,709
1,464,268547,890
278,910
94 11994,119-1,05029,484-94,397
7,633-15,412－-49252
275,428
12,547-12,5476,473
39,31960,347-93,827
610,918
46,535－-370,627-13,462-28,381
25,93725 937
1,393,495
12,968-6,473-528,329
871,661-5,00020,000-300,000
164 290
164,290-190,469-268,689-43-50,946
8,413-19,282－－－-2,700200 000
200,000-113,598-252,762－-82,307102,355－8,704－-878,262－－-59,747-701,476-372,643
372 643
12,729-14,557-1,393,042

Items of an account

FY2008(December 1,2007
to November 30,2008)

FY2009(December 1,2008
to November 30,2009)

ammount

ammount

Net cash provided by (used in) financing activities
Net increase (decrease) in short-term loans payable
Repayment of long-term loans payable
Proceeds from long-term loans payable
Redemption of bonds
Proceeds from issuance of common stock
Purchase of treasury stock
Proceeds from sales of treasury stock
Proceeds from issuance of common stock to minority shareholders
Cash dividends paid
Cash dividends paid to minority shareholders
Other, net
Net cash provided by (used in) financing activities
Effect of exchange rate change on cash and cash equivalents
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of periodCCashh andd cash
h equivalents
i l t fromf
newly
l consolidated
lid t d subsidiary,b idi
beginning of year
Cash and cash equivalents at end of period

6-41,899-103,873
200,000-200,000－-362,045
401,295
98,000-71,283－－-79,806-1,725681,260
4,653,876
2 161
2,161

-50,000-173,328－－
1,283,130-33,498
16,222
26,280-158,327-38,800-897
870,781-14,878
334,5215,337,297－

5,337,297

5,671,819