Summary of Financial Results for the Second Quarter Ended August 31, 2016
[Japan GAAP] (Consolidated)
October 5, 2016
C o m p a n y
Stock CodeRepresentative

AEON DELIGHT CO., LTD.
Listed on the TSE1
9787
URL: http://www.aeondelight.co.jp
Ippei Nakayama, President and CEO
Yukio Furukawa, Director and Managing Director, BusinessC o n t a c t
T E L: +81-6-6260-5632
Management
Expected date of filing of quarterly report: October 14, 2016
Expected starting date of dividend payment: November 10, 2016
Preparation of quarterly supplementary financial document: YesQuarterly results briefing: Yes (for institutional investors and analysts)（Rounded down to million yen）

１. Consolidated business results for the six months ended August 2016
(March 1, 2016 through August 31, 2016)(1) Consolidated results of operations(% change from the previous corresponding period)

Net sales

Operating income

Million yen% Million yen
Six months ended Aug. 2016
151,400
6.0
8,505
Six months ended Aug. 2015
142,783
6.5
8,121(Note) Comprehensive income
Six months ended August 2016: 5,160 million yen (7.3%)
Six months ended August 2015: 4,808 million yen (17.1%)
Net income
per share%
4.7
5.4

Million yen
8,506
8,139%
4.5
5.4

Net income attributable toowners of parent

Million yen
5,342
4,682%
14.1
6.9

Diluted net income pershareYen
101.4088.93

Yen
101.6689.14

Six months ended Aug. 2016
Six months ended Aug. 2015

Ordinary income(2) Consolidated financial position
Total assets

Shareholders’ equity
ratio%
61.5
62.1

Net assets

Million yen
As of Aug. 2016
138,794
As of Feb. 2016
131,349(Reference) Shareholders’ equity:
As of August 2016: 85,343 million yen
As of February 2016: 81,578 million yen

Million yen
87,79284,000Net assets
per share
Yen
1,575.49
1,552.84

2. Dividends
End of 1Q

End of 2Q
Yen

Year ended Feb. 2016
Year ending Feb. 2017
Year ending Feb. 2017 (forecast)

――

Yen
26.00
28.00

Annual dividend
End of 3Q
Yen――

Year-end

Total
Yen

Yen

26.00

52.00

27.00

55.00

(Note) Revisions to dividend forecast for the current quarter: None
Breakdown of the dividends for the second quarter of the fiscal year ending Feb. 2017 (forecast):
Ordinary dividend 27.00 yen, Commemorative dividend 1.00 yen

3．Forecast of consolidated business results for the year ending February 2017
(March 1, 2016 through February 28, 2017)
Net salesYear ending Feb. 2017

Million yen
305,000

Operating income%
8.5

Million yen
17,500%
4.7(% change from the previous corresponding period)
Net income per
Net income attributable
Ordinary income
to owners of parent
shareYen
Million yen%
Million yen%
17,500
4.9
10,0003.5
190.35(Note) Revisions to business forecast for the current quarter: None－ 1 －※Notes(1) Changes in significant subsidiaries during the period (changes in specified subsidiaries accompanying changes
in the scope of consolidation): None
(2) Application of accounting procedures specific to preparation of the consolidated quarterly financial statements:
None(3) Changes in accounting policies, accounting estimates and restatement①Changes in accounting policies associated with revision of accounting standards:②Changes in accounting policies other than ①③Changes in accounting estimates④Restatement: Yes: None: None: None(4) Shares outstanding (common stock)①Number of shares outstanding at the end of period (treasury stock included)
As of August 2016
54,169,633 shares
As of February 2016
54,169,633 shares②Treasury stock at the end of period
As of August 2016
1,615,110 shares
As of February 2016
1,634,461 shares③Average number of stock during period (quarterly cumulative period)
Six months ended August 2016
52,546,701 shares
Six months ended August 2015
52,504,746 shares※ Implementation status of quarterly review proceduresThis financial summary is not subject to the quarterly review procedures pursuant to the Financial Instruments andExchange Act. At the time of disclosure of this report, the procedures for review of consolidated financial statements
pursuant to the Financial Instruments and Exchange Act have are being conducted.
※Explanation regarding appropriate use of business forecasts and other special instructions
Forecasts regarding future performance in this material are based on information currently available to the company
and certain assumptions that the company deems to be reasonable at the time this report was prepared. The company
does not make promises about the achievements. Actual results may differ significantly from the forecasts due tovarious factors.

－ 2 －Quarterly Consolidated Financial Statements
Quarterly Consolidated Balance Sheet(Million yen)Previous Fiscal Year
(February 29, 2016)

AssetsCurrent assets
Cash and deposits
Notes and accounts receivable-trade
Electronically recorded monetary obligations
Investment securities
Inventories
Deposit of subsidiaries and affiliates
Other
Allowance for doubtful accounts
Total current assets
Fixed assets
Tangible fixed assets
Buildings and structures, net
Land
Other, net
Total tangible fixed assets
Intangible fixed assets
Goodwill
Other
Total intangible fixed assets
Investments and other assets
Investment securities
Other
Allowance for doubtful accounts
Total investments and other assets
Total fixed assets
Total assets－ 3 －Current Second Quarter(August 31, 2016)

20,38635,768
3,744
100
2,897
37,362
5,776-360
105,674

25,841
38,7305,496
2,881
33,713
6,191-264
112,589

1,642
1,978
3,464
7,086

1,617
1,975
4,178
7,771

7,989
2,408
10,397

7,451
2,496
9,948

4,463
4,221
-494
8,190
25,674
131,349

4,329
4,647
-492
8,485
26,204
138,794(Million yen)Previous Fiscal Year(February 29, 2016)

Liabilities
Current liabilities
Notes and accounts payable-trade
Electronically recorded monetary obligations
Short-term loans payable
Current portion of long-term loans payable
Income taxes payable
Reserve for bonuses
Reserve for directors’ bonuses
Other
Total current liabilities
Fixed liabilities
Long-term loans payable
Reserve for directors’ retirement benefits
Net defined benefit liability
Asset retirement obligation
Other
Total fixed liabilities
Total liabilities
Net assets
Shareholders’ equity
CapitalCapital surplus
Retained earnings
Treasury stockTotal shareholders’ equity
Accumulated other comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Remeasurements of defined benefit plans
Total accumulated other comprehensive income
Stock acquisition rights
Non-controlling interests
Total net assets
Total liabilities and net assets－ 4 －Current Second Quarter(August 31, 2016)

23,487
4,970
4,083
1,241
115
10,92344,821

26,432
6,312
28
31
3,399
1,753
64
10,16748,189

202
1,714
42
568
2,527
47,348

308
212
1,672
36
581
2,811
51,001

3,238
18,86259,393-441
81,052

3,238
18,94663,369-436
85,118

648
372
-495

548
118
-441

525
221
2,200
84,000131,349

225
263
2,186
87,792
138,794

Quarterly Consolidated Statement of Income and Quarterly Statement of Comprehensive Income(Quarterly Consolidated Statement of Income)(For the six months period)(Million yen)

Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating income
Non-operating revenues
Interest income
Dividend income
Equity in earnings of affiliates
OtherTotal non-operating revenues
Non-operating expensesInterest expenses
Foreign exchange losses
Accident compensation expenses
Other
Total non-operating expenses
Ordinary income
Extraordinary profit
Gain on transfer from business divestitures
Gain on sale of investment securities
Total extraordinary profit
Extraordinary loss
Loss on liquidation of business
Loss on disaster
Loss on valuation of investment securities
OthersTotal extraordinary loss
Income before income taxes and others
Corporate, inhabitant and enterprise taxes
Income taxes-deferred
Total income taxes
Net income
Net income attributable to non-controlling interests
Net income attributable to owners of parent－ 5 －Previous Second Quarter(March 1, 2015 –August 31, 2015)

Current Second Quarter(March 1, 2016 –August 31, 2016)

142,783
124,185
18,598
10,476
8,121

151,400
131,855
19,544
11,039
8,505

48
28
40
23
139

32
41
32
64
170

4
4
37
74
121
8,139

10
42
49
67
169
8,506

160
160

469
469

9
9
8,290
3,039
389
3,429
4,860
178
4,682

133
56
12
202
8,773
2,952
264
3,217
5,556
214
5,342

(Quarterly Consolidated Statement of Comprehensive Income)(For the six months period)(Million yen)

Net income
Other comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Remeasurements of defined benefit plans
Total other comprehensive income
Comprehensive income(Breakdown)Comprehensive income attributable to shareholdersof the parent company
Comprehensive income attributable to non-controllinginterests－ 6 －Previous Second Quarter(March 1, 2015 –August 31, 2015)

Current Second Quarter(March 1, 2016 – August31, 2016)

4,860

5,556

-40
-27
16-52
4,808

-99-349
53-395
5,160

4,614

5,041

193119

Quarterly Consolidated Statement of Cash Flows(Million yen)

Net cash provided by (used in) operating activities
Income before income taxes and minority interests
Depreciation and amortization
Amortization of goodwill
Increase (decrease) in provision for bonuses
Increase (decrease) in liabilities relating to retirement benefits

Increase (decrease) in provision for directors'
retirement
Interest and dividends income
Interest expenses
Investment loss (gain) on equity method
Loss (gain) on transfer from business divestitures
Loss (gain) on sale of investment securities
Decrease (increase) in notes and accounts receivable-trade
Decrease (increase) in inventories
Increase (decrease) in notes and accounts payable-trade
Increase (decrease) in accounts payable-other
Decrease (increase) in accounts receivable-other
Increase (decrease) in accrued consumption tax etc.
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 property, plant and equipment and intangible
fixed assets
Proceeds from sales and redemption of securities
Purchase of investment securities
Proceeds from sales and redemption of investment securities
Purchase of investments in subsidiaries
Payments for deposit of subsidiaries and affiliates
Collection of deposit of subsidiaries and affiliates
Proceeds from business divestitures
Other
Net cash provided by (used in) investing activities
Net cash provided by (used in) financing activities
Net increase (decrease) in short-term loans payable
Proceeds from long-term loans payable
Cash dividends paid
Other
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
Cash and cash equivalents at end of period－ 7 －Previous Second Quarter(March 1, 2015 –August 31, 2015)

Current Second Quarter(March 1, 2016 –August 31, 2016)

8,290
776
578
604
-39

8,773
989
430
523
11

2

10-76
4-40
-160
-4,128-18
2,507-1,493-770-1,486
12
4,562
76-3-3,605
1,029

-73
10-32
-469
-5,173
-1
4,414
-318
-459-301
-157
8,176
101
-12
-3,512
4,753

-60
60

-140
340

-1,365-1,832-2
183-136-110,425
109,608-82-2,218

100
-114
100
-103,351
107,000
471
-413
2,159

-1,312-67-1,380-72-2,642
15,476
12,83328
340-1,370-68-1,070-187
5,655
19,47325,128