Translation
Notice: This document is an excerpt translation of the original Japanese document and is only for reference purposes. In the event of any
discrepancy between this translated document and the original Japanese document, the latter shall prevail.

Summary of Consolidated Financial Results
for the Three Months Ended June 30, 2016
(Based on Japanese GAAP)
August 10, 2016
Company name:Temp Holdings Co., Ltd.
Stock exchange listing: Tokyo
Stock code:2181
URL http://www.temp-holdings.co.jp
President, Chief Executive Officer, andRepresentative:
Masamichi Mizuta
Representative DirectorExecutive Vice President, Chief FinancialInquiries:
Kiyoshi SekiOfficer, and Director
Scheduled date to file Quarterly Securities Report:
August 10, 2016
Scheduled date to commence dividend payments:
Preparation of supplementary material on quarterly financial results:–Yes

Holding of quarterly financial results meeting:

NoTEL

03-3375-2220(Amounts less than one million yen are rounded down)
1. Consolidated financial results for the three months ended June 30, 2016 (from April 1, 2016 to June 30, 2016)(1) Consolidated operating results (cumulative)
Net salesThree months ended June 30, 2016
Three months ended June 30, 2015
Note: Comprehensive income

Millions of yen
137,404
119,173

Percentages indicate year-on-year changes
Profit attributable toOperating income
Ordinary income
owners of parent% Millions of yen% Millions of yen% Millions of yen%
15.3
9,257
41.1
9,475
44.0
6,209
48.2
24.4
6,561
16.9
6,578
16.1
4,190
21.4

Three months ended June 30, 2016
Three months ended June 30, 2015

¥5,733 million [34.1%]¥4,274 million [56.3%]

Earnings per share

Diluted earnings per share

Yen26.48
19.02

Three months ended June 30, 2016
Three months ended June 30, 2015

Yen
26.38
17.80

Note: The Company conducted the stock split at a ratio of 1:3 of common shares on October 29, 2015. Earnings per share and diluted earnings
per share have been calculated on the basis that the stock split had been effective at the beginning of the year ended March 31, 2015.
(2) Consolidated financial position
Total assets
Millions of yen
242,404
236,238

As of June 30, 2016
As of March 31, 2016
Reference: Equity

Net assets

As of June 30, 2016
As of March 31, 2016Millions of yen
137,499
133,501¥131,105 million¥127,205 million

1Equity ratio%
54.1
53.8

2. Cash dividends
Annual dividends per share
1st quarter-end

2nd quarter-end

3rd quarter-end

Fiscal year-end

Yen––

Yen
18.00

Yen–

Yen
7.00

Yen
25.00

7.00

–

7.00

14.00

Year ended March 31, 2016
Year ending March 31, 2017
Year ending March 31, 2017 (Forecast)

Total

Note: Revision of cash dividend forecast most recently announced: No
Notes:(1) The Company conducted a stock split at a ratio of 1:3 of common shares on October 29, 2015. Year-end dividends for the year ended March31, 2016 is provided after taking into consideration of the above stock split.
(2) If the above stock split is not considered, year-end dividends and total of dividends for the year ended March 31, 2016 is 21 yen and 39 yen
respectively.
3. Forecast of consolidated financial results for the year ending March 31, 2017 (from April 1, 2016 to March 31, 2017)
Net sales
Millions of yen
Six months ending
September 30, 2016
Full year

Percentages indicate year-on-year changes
Profit attributable toOperating income
Ordinary income
Earnings per shareowners of parent% Millions of yen% Millions of yen% Millions of yen%Yen

271,000

10.1

15,00012.8

15,100

13.1

9,600

18.5

40.94

584,000

12.8

31,70013.0

31,90013.2

20,100

15.8

85.71

Note: Revision of consolidated financial results forecast most recently announced: Yes
4. Notes(1) Changes in significant subsidiaries during the three months ended June 30, 2016(changes in specified subsidiaries resulting in the change in scope of consolidation):No(2) Application of special accounting methods for preparing quarterly consolidated financial statements:

No(3) Changes in accounting policies, changes in accounting estimates, and restatement of prior period financial statements
Changes in accounting policies due to revisions to accounting standards and other regulations:
Yes
Changes in accounting policies due to other reasons:
Changes in accounting estimates:

No
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 June 30, 2016

235,825,537 shares As of March 31, 2016

235,791,100 shares

Number of treasury shares at the end of the period
As of June 30, 2016

1,289,156 shares As of March 31, 2016

1,288,875 shares

Average number of shares during the period (cumulative from the beginning of the fiscal year)
Three months ended June 30, 2016

234,520,865 shares Three months ended June 30, 2015

220,304,546 shares

Note: The Company conducted the stock split at a ratio of 1:3 of common shares on October 29, 2015. Number of issued shares (commonshares) has been calculated on the basis that the stock split had been effective at the beginning of the year ended March 31, 2016.
* Implementation status of auditing proceduresThis quarterly financial results report is exempt from the quarterly review procedures in accordance with the Financial Instruments andExchange Act. At the time of disclosure of this quarterly financial results report, the review procedures for consolidated financial statements inaccordance with the Financial Instruments and Exchange Act have not been completed.
* Proper use of earnings forecasts, and other special matters
The above forecasts of consolidated financial results are based on information currently available to the Company and on certain assumptions
deemed to be reasonable. However, the Company makes no guarantee that these forecasts will be achieved. Consequently, actual business andother results may differ substantially due to various factors.

2

Quarterly consolidated financial statements
Consolidated balance sheets(Millions of yen)
As of March 31, 2016

As of June 30, 2016

AssetsCurrent assets
Cash and deposits
Notes and accounts receivable - trade51,227
69,52462,26066,714

Deferred tax assets
Other3,987
6,006

3,182
6,451

Allowance for doubtful accounts

(134)

(143)

130,611

138,466

2,106

2,184

1,123
803

1,149
803

476

366

4,510

4,503

Trademark right
Goodwill

10,11070,302

10,004
68,634

Other

5,774

6,803

Total intangible assets

86,18785,442

Investment securities
Guarantee deposits

7,228
5,597

6,421
5,612

Deferred tax assets
Other

1,534
716

1,517
587

Allowance for doubtful accounts

(146)

(146)

Total current assets
Non-current assets
Property, plant and equipment
Buildings and structures, net
Tools, furniture and fixtures, net
Land
Other, netTotal property, plant and equipment
Intangible assets

Investments and other assets

Total investments and other assets
Total non-current assets
Total assets

3

14,92913,991

105,627

103,938

236,238

242,404

(Millions of yen)
As of March 31, 2016

As of June 30, 2016

Liabilities
Current liabilities
Accounts payable - trade

902

1,342

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

787
4,640

572
4,640

Accounts payable - other
Income taxes payable

33,152
5,321

40,437
2,763

Accrued consumption taxes
Provision for bonuses

7,664
8,242

9,509
5,865

Provision for directors' bonuses
Other

139
6,632

62
6,048

Total current liabilities

67,482

71,241

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

851

819

24,99324,993

Deferred tax liabilities
Net defined benefit liability

3,638
2,657

3,361
954

Long-term accounts payable - other
Other

3,017
97

3,399
135

Total non-current liabilities

35,25533,663

102,737

104,904

Shareholders' equity
Capital stock

17,055

17,071

Capital surplusRetained earnings

20,52088,134

20,536
92,702

Total liabilities
Net assets

Treasury shares
Total shareholders' equity

(327)

(328)

125,382

129,981

1,945
72

1,369
(245)

Accumulated other comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Remeasurements of defined benefit plans

(194)

–

Total accumulated other comprehensive income

1,823

1,123

Non-controlling interests
Total net assets
Total liabilities and net assets

4

6,295

6,393

133,501

137,499

236,238

242,404

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

Three months ended

June 30, 2015

June 30, 2016

Net sales
Cost of sales

119,173
90,646

137,404
103,031

Gross profit

28,527

34,372

Selling, general and administrative expenses

21,965

25,115

Operating income

6,561

9,257

Interest income
Dividend income

138

3
43

Subsidy income
Compensation income

19–

5655

Share of profit of entities accounted for using equity method
Other–30

6848

Total non-operating income

89276

Non-operating income

Non-operating expenses
Interest expenses

3434

Share of loss of entities accounted for using equity method
Foreign exchange losses

174–
14

Other

16

9

Total non-operating expenses

7358

6,578

9,475

157

–

Gain on revision of retirement benefit plan

460

187

Total extraordinary income

618

187

Loss on disposal of non-current assets
Loss on sales of investment securities

024––

Total extraordinary losses

24–

Profit before income taxes

7,171

9,662

Income taxes - current
Income taxes - deferred

1,6391,141

2,511
685

Total income taxes

2,781

3,196

Profit

4,390

6,466

200

256

4,190

6,209

Ordinary income
Extraordinary income
Gain on transfer of business

Extraordinary losses

Profit attributable to non-controlling interests
Profit attributable to owners of parent

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

ProfitOther comprehensive income

Three months ended

Three months ended

June 30, 2015

June 30, 2016
4,390

6,466

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

(73)
(43)

(576)
(350)

Remeasurements of defined benefit plans, net of tax

0194(115)(732)

Comprehensive income

Total other comprehensive income

4,274

5,733

Comprehensive income attributable toComprehensive income attributable to owners of parent

4,047

5,517

226

216

Comprehensive income attributable to non-controllinginterests

6