Summary of Consolidated Financial Results
for the Nine Months Ended November 30, 2015（Q3FY2016）(Based on Japanese GAAP)
January 6, 2016
Company name:
ABC-MART, INC.
Stock exchange listing: Tokyo
Stock code:
2670
URL http://www.abc-mart.co.jp/ir/
Representative:
President and Representative Director
Minoru Noguchi
Inquiries:
Director, Corporate Planning Office Manager Jo Kojima
TEL 03-3476-5452
Scheduled date to file Quarterly Securities Report:
January 7, 2016
Scheduled date to commence dividend payments:–Preparation of supplementary material on quarterly financial results: Yes
Holding of quarterly financial results meeting:Yes(for institutional investors and analysts)(Amounts less than one million yen are rounded down)
1. Consolidated financial results for the nine months ended November 30, 2015 (from March 1, 2015 to November 30, 2015)(1) Consolidated financial results (cumulative)
Percentages indicate year-on-year changes
Net sales
Nine months ended November 30, 2015
Nine months ended November 30, 2014
(Note) Comprehensive income:Nine months ended November 2015

Millions of yen
177,547
158,041

Operating income% Millions of yen
12.332,803
14.6
32,079Ordinary income% Millions of yen
2.3
33,37823.2
32,502

17,951 million yen (△13.8%) Nine months ended November 2014
Net income per share
Diluted net income per share
Yen
259.95256.20Nine months ended November 30, 2015
Nine months ended November 30, 2014

Net income% Millions of yen
2.7
20,27322.0
19,290%5.1
28.5

20,837 million yen (13.9%)

Yen
245.68233.86(2) Consolidated financial position
Total assets
As of November 30, 2015
As of February 28, 2015
(Reference) Shareholders’ Equity:
As of November 30, 2015

Net assets

Millions of yen
238,280
233,661
188,955 million yen

Equity ratio

Net assets per share

Millions of yen
189,457
155,535%
79.3
66.4

As of February 28, 2015

155,082 million yen

Yen2,336.96
2,059.68

2. Cash dividends
Annual dividends per share

Year ended February 28, 2015
Year ending February 29, 2016

1st quarter-end

2nd quarter-end

3rd quarter-end

Fiscal year-end

Yen––

Yen
40.00
60.00

Yen––

Yen
60.00

Yen
100.0060.00

120.00Year ending February 29, 2016 (Forecast)(None) Revisions to dividend forecasts published most recently: NoneTotal

3. Forecast of consolidated financial results for the year ending February 29, 2016 (from March 1, 2015 to February 29, 2016)
Percentages indicate year-on-year changes
Net income
Net sales
Operating income
Ordinary income
Net income
per share
Millions of yen% Millions of yen% Millions of yen% Millions of yen%Yen
Full year
236,800
10.9
40,7502.8
41,4502.6
25,3804.1
322.48(None) Revisions to financial forecasts published most recently: None14. Notes(1) Changes in significant subsidiaries during the nine months ended November 30, 2015(changes in specified subsidiaries resulting in the change in scope of consolidation):(2) Application of special accounting methods for preparing quarterly consolidated financial statements:NoYes(3) Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements
No
Changes in accounting policies due to revisions to accounting standards and other regulations:
Changes in accounting policies due to other reasons:No
Changes in accounting estimates:
No
Restatement of prior period financial statements:
No(4) Number of issued shares (common shares)
Total number of issued shares at the end of the period (including treasury shares)
As of November 30, 2015

80,855,699 shares As of February 28, 2015

75,294,429 shares

Number of treasury shares at the end of the period
As of November 30, 2015

393 shares As of February 28, 2015

208 shares

Average number of shares during the period (cumulative from the beginning of the fiscal year)
Nine months ended November 30, 2015

77,991,279 shares Nine months ended November 30, 2014

75,294,265 shares

NOTICE REGARDING QUARTERLY REVIEW PROCEDURES FOR THE CONSOLIDATED FINANCIAL RESULTS
This quarterly consolidated financial results statement is exempt from the quarterly review procedures based upon the Financial Instruments and Exchange Act.
At this time of disclosure of this quarterly consolidated financial results statement, the quarterly financial statement review procedures based upon the Financial
Instruments and Exchange Act has been completed.

FORWARD LOOKING STATEMENTS AND OTHER SPECIAL ITEMSThe forecast for the year ending February 29, 2016 is based on ABC-MART, INC.'s hypotheses, plans and estimates at the date of publication. It is possiblethat some uncertain factors will cause the Company's future performance to differ significantly from the contents of forecast.

2Quarterly consolidated financial statements
Consolidated balance sheets(Millions of yen)
As of February 28, 2015

As of November 30, 2015

AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade96,493
7,873

93,726
11,313Inventories
Deferred tax assets

49,3672,049

61,262
2,026

OtherAllowance for doubtful accounts

4,555
(41)

6,390
(45)

160,298

174,67325,395(12,512)25,336(12,493)

12,883

12,843

9,006(5,834)

9,218(6,140)Total current assets
Non-current assets
Property, plant and equipment
Buildings and structures
Accumulated depreciation
Buildings and structures, net
Tools, furniture and fixtures
Accumulated depreciation
Tools, furniture and fixtures, net

3,171

3,078

19,629327

10,162
501

438
(334)

433
(356)

103

76

36,115

26,663

Trademark right
Goodwill

2,948
7,511

2,645
6,490

Other

2,083

1,951

Total intangible assets

12,543

11,087

60
102

547
102

Long-term loans receivable
Lease and guarantee deposits

2,458
20,892

2,294
21,700Other
Allowance for doubtful accounts

1,208(18)

1,227(17)Total investments and other assets

24,70425,855Land
Construction in progress
Other
Accumulated depreciation
Other, net
Total property, plant and equipment
Intangible assets

Investments and other assets
Investment securities
Shares of subsidiaries and associates

Total non-current assets
Total assets

373,36363,606

233,661

238,280

(Millions of yen)
As of February 28, 2015

As of November 30, 2015

Liabilities
Current liabilities
Notes and accounts payable - trade14,176

15,472

Short-term loans payable
Current portion of long-term loans payable

6,355
1,000

5,321
1,000

Income taxes payable
Provision for bonuses

9,815
702

5,244
1,454

Provision
Asset retirement obligations

291
14

266
18

Notes payable - facilities
Other

722
7,992

821
8,220

Total current liabilities

41,07037,82133,0007,660

500–Provision
Net defined benefit liability

113
870

114
916

Asset retirement obligations
Other

291
2,280

283
2,026

Total non-current liabilities

37,056

11,001

78,126

48,822

Shareholders' equity
Capital stock

3,482

16,152

Capital surplus
Retained earnings

7,488
131,413

20,158142,318

Non-current liabilities
Convertible bond-type bonds with subscription rights toshares
Long-term loans payable

Total liabilities
Net assets

Treasury shares

(0)

(2)

142,384

178,627

Valuation difference on available-for-sale securities
Foreign currency translation adjustment

14
12,683

2
10,325

Total accumulated other comprehensive income

12,697

10,328

Total shareholders' equity
Accumulated other comprehensive income

Minority interests
Total net assets
Total liabilities and net assets

4453

501

155,535

189,457

233,661

238,280

Consolidated statements of income (cumulative) and consolidated statements of comprehensive income(cumulative)
Consolidated statements of income (cumulative)(Millions of yen)
Nine months ended

Nine months ended

November 30, 2014

November 30, 2015

Net sales
Cost of sales

158,041
70,405

177,547
80,947Gross profit

87,63596,599Selling, general and administrative expenses
Packing and transportation expenses

1,780

1,996

Advertising expensesWarehousing expenses

4,922
1,704

4,843
1,946

Directors' compensations, salaries and allowances
Bonuses

14,735554

17,510390

Provision for bonuses
Retirement benefit expenses

1,246
216

1,455
271

Legal and employee benefits expenses
Rents

2,105
14,6582,370
17,396

Depreciation
Utilities expenses

2,923
1,642

3,194
1,650

Commission fee
Taxes and dues

3,039
618

3,563
880

Amortization of goodwill
Other853
4,556

979
5,344

Total selling, general and administrative expenses

55,556

63,79532,07932,803

Interest income
Rent Income for house

119552105557Advertising medium income
Other

43
203

53146

Total non-operating income

918

862

35

41

62
285

33187

Operating income
Non-operating income

Non-operating expenses
Interest expenses
Foreign exchange losses
Rent expenses
Other

112

25

Total non-operating expenses

495

287

32,50233,378

Ordinary income5(Millions of yen)

Extraordinary income
Gain on sales of non-current assets
Total extraordinary income
Extraordinary losses
Loss on sales of non-current assets

Nine months ended

Nine months ended

November 30, 2014

November 30, 2015
41,524

4

1,524–

690

Loss on retirement of non-current assets
Impairment loss

115
128

117
1,595

Total extraordinary losses

243

2,403

Income before income taxes and minority interests

32,26332,500

Income taxes - current

13,083

12,319

Income taxes - deferred

(141)

(164)

Total income taxes

12,941

12,154

Income before minority interests

19,321

20,3453172

19,29020,273

Minority interests in income
Net income

6Consolidated statements of comprehensive income (cumulative)(Millions of yen)

Income before minority interests
Other comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Total other comprehensive income
Comprehensive income

Nine months ended

Nine months ended

November 30, 2014

November 30, 2015

19,321

20,345

(9)
1,525

(11)
(2,382)

1,515(2,393)

20,837

17,951

20,79541

17,90347

Comprehensive income attributable toComprehensive income attributable to owners of parent
Comprehensive income attributable to minority interests7