D.A.Consortium Inc.
（ＵＲＬ

http://www.dac.co.jp/）

Financial Highlights of 1st Quarter of Fiscal Year 2014 (April 1, 2014 to June 30, 2014) and1st Quarter of Fiscal Year 2013 (April 1, 2013 to June 30, 2013)(1)

Consolidated operating results
Net sales

Operating income

Ordinary income

Mil.\％
610 （ 121.8)
275 (△53.3)

Mil.\％
580（ 104.6)
283（△53.2)

Earnings

Diluted earnings

Comprehensive

per shareper share

IncomeMil.\％
29,388 (18.6)
24,776 (11.7)

1st Quarter of FY 2014
1st Quarter of FY 2013

Yen7.24
0.36

1st Quarter of FY 2014
1st Quarter of FY 2013
(2)

Yen
7.16
0.32

Consolidated financial position
Total assets

1st Quarter of FY 2014
(As of June 30,2014)
Fiscal Year 2013
(As of March 31,2014)

Net assets

Equity ratio

Mil.\

Mil.\％

38,851

20,61834.5

37,49920,045

35.7(Reference) Capital: June 30, 2014: 13,423 million yen(3)Mil.\％
541 ( 178.4)
194 (△25.6)

March 31, 2014: 13,401 million yen

Dividend per share

Record date

End of 1st

End of 2nd

End of 3rd

End ofAnnual

quarterquarterquarter

perioddividendYen

Yen

Yen

YenYenFiscal Year 2013

―

0.00

―

6.00

6.00

Fiscal Year 2014

―――

―

―

Fiscal Year 2014
(expected)

Note: Revisions of the forecasts of consolidated results since the latest announcement: No

1Net income
Mil.\％
351 (－）
17 (△90.9）

（4） Consolidated earnings forecast of 2nd Quarter of Fiscal Year 2014 (April 1,2014 to September 30,2014)

2nd quarter of FY 2014
Fiscal Year 2014

Net sales

OperatingincomeOrdinary
incomeNet income

Net income
per share

Mil.\％
53,650 (11.0)～56,477 (16.9)―

Mil.\％
976 (53.3)～1,051 (65.0)―

Mil.\％
983 (50.2)～1,058 (61.6)―

Mil.\％
473(△53.1)～526(△47.9)
―

Yen
9.75
～10.83―

Note: Revisions of the forecasts of consolidated results since the latest announcement: No2

Consolidated Financial Statements(1) Consolidated Balance Sheets（Unit：Thousands of Yen）
FY2013(As of March 31,2014)
AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade
Operational investment securities
OtherAllowance for doubtful accounts
Total current assets
Non-current assets
Property, plant and equipment
Intangible assets
Goodwill
Software
Software in progressOther
Total intangible assets
Investments and other assets
Investment securities
Guarantee deposits
Other
Allowance for doubtful accounts
Total investments and other assets
Total non-current assets
Total assets

3

1st Quarter of FY2014(As of June 30,2014)

12,591,170
13,922,518
886,925
2,344,145△5,302
29,739,457

14,178,144
13,544,892
1,100,612
1,526,034△5,15630,344,526

685,847

675,684

912,356
804,916
126,030
26,8261,870,129

849,425
834,992
137,974
160,734
1,983,127

4,220,930
794,337
198,506△9,3735,204,400
7,760,376
37,499,834

4,586,329
1,035,935
241,312△14,953
5,848,623
8,507,434
38,851,961

（Unit：Thousands of Yen）
FY2013(As of March 31,2014)
Liabilities
Current liabilities
Accounts payable - trade
Short-term loans payable
Current portion of long-term loans
payableAccounts payable - other
Income taxes payable
Provision for bonuses
Provision for directors' bonuses
Other
Total current liabilities
Non-current liabilities
Long-term loans payable
Other
Total non-current liabilities
Total liabilities
Net assetsShareholders' equity
Capital stock
Capital surplus
Retained earnings
Treasury shares
Total shareholders' equity
Accumulated other comprehensive income
Valuation difference on
available-for-sale securities
Foreign currency translation adjustment
Total accumulated other comprehensive
incomeSubscription rights to shares
Minority interests
Total net assets
Total liabilities and net assets

4

1st Quarter of FY2014(As of June 30,2014)

11,379,481
2,100,000

11,373,750
3,100,928

80,53083,000756,401
1,044,933
635,581
26,000807,059
16,829,988

815,915
727,647
296,104
32,7501,205,403
17,635,499

203,750
421,036
624,786
17,454,774

180,000
418,425
598,425
18,233,925

4,031,837
3,183,953
7,172,980△1,624,753
12,764,018

4,031,837
3,183,953
7,233,387△1,625,090
12,824,088

412,599

401,686

224,996

197,503

637,595

599,189

209,897
6,433,548
20,045,060
37,499,834

148,055
7,046,702
20,618,036
38,851,961

(2) Consolidated Statements of Income and Consolidated Statements of Comprehensive Income
Consolidated Statements of Income（Unit:Thousands of Yen）
1st Quarter of FY2013(April 1,2013
to June 30,2013)
Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating income
Non-operating income
Interest income
Dividend income
Other
Total non-operating income
Non-operating expenses
Interest expenses
Share of loss of entities accounted for using
equity method
Loss on insurance cancellation
Other
Total non-operating expenses
Ordinary income
Extraordinary income
Gain on reversal of subscription rights toshares
Gain on change in equity
Gain on asset retirement obligation
Other
Total extraordinary income
Extraordinary lossesOffice transfer expenses
Loss on liquidation of subsidiaries andassociates
Other
Total extraordinary losses
Income before income taxes and minority
interests
Income taxes - current
Income taxes - deferred
Total income taxes
Income before minority interests
Minority interests in income
Net income

5

1st Quarter of FY2014(April 1,2014
to June 30,2014)

24,776,781
21,505,246
3,271,535
2,996,459
275,076

29,388,571
25,468,425
3,920,145
3,310,135
610,009

1,873
3,085
22,24027,199

1,346
5,444
3,468
10,258

1,716

4,015

8,324

22,531

6,350
2,280
18,671
283,603－
13,60740,154580,114－54,242

16,0568,000－
24,056

151,715－
51,323
257,281

5,059

－

－

33,056

384
5,443

1,558
34,614302,216

802,781230,294
3,225
233,519
68,696
51,142
17,554

224,839
36,804
261,644
541,137
189,340
351,796

Consolidated Statements of Comprehensive Income（Unit:Thousands of Yen）
1st Quarter of FY2013(April 1,2013
to June 30,2013)
Income before minority interests
Other comprehensive income
Valuation difference on available-for-salesecurities
Foreign currency translation adjustment
Share of other comprehensive income ofentities accounted for using equity method
Total other comprehensive income
Comprehensive income
Comprehensive income attributable toComprehensive income attributable to ownersof parent
Comprehensive income attributable tominority interests

6

1st Quarter of FY2014(April 1,2014
to June 30,2014)

68,696541,137

32,457

46,581

56,795△39,580

36,411△7,058125,664
194,361△57
541,079

92,785313,390

101,576

227,688

(3) Consolidated Statements of Cash Flows（Unit:Thousands of Yen）
1st Quarter of FY2013(April 1,2013
to June 30,2013)
Cash flows from operating activities
Income before income taxes and minority
interests
Depreciation
Amortization of goodwill
Increase (decrease) in allowance for
doubtful accounts
Increase (decrease) in provision for
retirement benefits
Increase (decrease) in provision for point
card certificates
Increase (decrease) in provision for bonuses
Increase (decrease) in provision for
directors' bonuses
Increase (decrease) in deposits received
Loss (gain) on sales and valuation of
investment securities
Interest and dividend income
Loss on liquidation of subsidiaries andassociates
Interest expenses
Share of (profit) loss of entities accounted
for using equity method
Loss (gain) on sales and retirement of
non-current assets
Gain on reversal of subscription rights toshares
Loss (gain) on change in equity
Decrease (increase) in notes and accounts
receivable - trade
Decrease (increase) in advance payments
Decrease (increase) in prepaid expenses
Decrease (increase) in accounts receivable- other
Decrease (increase) in inventories
Decrease (increase) in investment
securities for sale
Increase (decrease) in notes and accounts
payable - trade
Increase (decrease) in accounts payable other
Increase (decrease) in advances received
Increase (decrease) in accrued consumption
taxes
Other, net
SubtotalInterest and dividend income received
Interest expenses paid
Income taxes paid
Net cash provided by (used in) operating
activities

7

1st Quarter of FY2014(April 1,2014
to June 30,2014)

302,216

802,781

137,559
53,601

126,291
67,297

△134

5,434

△2,063－△3,292

7,247△258,110△339,477

6,750

6,750

139,152

188,856

179△51,323△4,959△6,790－33,056

1,716

4,0158,324

22,531204

1,367－△54,242△16,056△151,524

1,880,336

377,571△270,313△60,077

96,21098,529△81,204

144,393△3,037△57,744△17,780△58,765△1,065,949△5,731

219,998

77,71560,92586,87489,077△27,054△46,513
1,070,549
12,491△2,061△486,254

371,034
1,765,305
14,555△2,953△529,600

594,724

1,247,307

（Unit:Thousands of Yen）
1st Quarter of FY2013(April 1,2013
to June 30,2013)
Cash flows from investing activities
Payments into time deposits
Proceeds from withdrawal of time deposits
Purchase of property, plant and equipment
Purchase of intangible assets
Purchase of investment securities
Proceeds from sales and redemption ofinvestment securities
Payments for guarantee deposits
Proceeds from collection of guarantee
deposits
Payments of loans receivableCollection of loans receivable
Purchase of shares of subsidiaries andassociates
Purchase of insurance funds
Proceeds from cancellation of insurance
funds
Other, net
Net cash provided by (used in) investing
activities
Cash flows from financing activities
Net increase (decrease) in short-term loans
payableRepayments of long-term loans payable
Proceeds from share issuance to minority
shareholders
Proceeds from issuance of shares resulting
from exercise of subscription rights toshares
Proceeds from exercise of share options
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 period
Decrease in cash and cash equivalents resulting
from exclusion of subsidiaries fromconsolidation
Cash and cash equivalents at end of period

8

1st Quarter of FY2014(April 1,2014
to June 30,2014)△2,600,000
2,034,555△68,694△202,442△9,895△3,600,000
2,600,000△38,621△146,930△530,420－

244,123△10,589△289,252

22,90147,225△1,400340△3,263
330△19,762－△3,952△5,25830,638－△958－△829,260△1,722,067

800,000

1,000,000△34,784△21,280

3,400－－

389,130

69,318△291,530△52,360△2,657

10,520△291,636△11,937△1,457491,385

1,073,338

50,820△11,605

307,671586,973

6,595,701

9,982,170△157,465－

6,745,906

10,569,144