Summary of Financial Results for the Second Quarter Ended August 31, 2017
[Japan GAAP] (Consolidated)
October 4, 2017
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 13, 2017
Expected starting date of dividend payment: November 10, 2017
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 2017
(March 1, 2017 through August 31, 2017)(1) Consolidated results of operations(% change from the previous corresponding period)

Net sales

Operating income

Million yen% Million yen
Six months ended Aug. 2017
151,8010.3
8,806
Six months ended Aug. 2016
151,400
6.0
8,505(Note) Comprehensive income
Six months ended August 2017: 5,959 million yen (15.5%)
Six months ended August 2016: 5,160 million yen (7.3%)
Net income
per shareYen
106.03101.66Six months ended Aug. 2017
Six months ended Aug. 2016

Ordinary income%
3.5
4.7

Million yen
8,878
8,506%
4.4
4.5

Net income attributable toowners of parent

Million yen
5,573
5,342%
4.3
14.1

Diluted net income pershareYen
105.76101.40(2) Consolidated financial position
Total assets

Shareholders’ equity
ratio%
64.6
64.0

Net assets

Million yen
As of Aug. 2017
144,898
As of Feb. 2017
139,505(Reference) Shareholders’ equity:
As of August 2017: 93,662 million yen
As of February 2017: 89,345 million yen

Million yen
96,46892,0892. Dividends
End of 1Q

End of 2Q
Yen

Year ended Feb. 2017
Year ending Feb. 2018Year ending Feb. 2018 (forecast)

――

Yen
28.00
30.00

Annual dividend
End of 3Q
Yen――

Year-end

Total
Yen

Yen

27.00

55.00

31.00

61.00

(Note) Revisions to dividend forecast for the current quarter: None

3．Forecast of consolidated business results for the year ending February 2018
(March 1, 2017 through February 28, 2018)
Net salesYear ending Feb. 2018

Million yen
305,000

Operating income%
3.5

Million yen
18,000%4.3(Note) Revisions to business forecast for the current quarter: None－ 1 －(% change from the previous corresponding period)
Net income perNet income attributable
Ordinary income
to owners of parent
share
Yen
Million yen%
Million yen%
18,0003.6
10,7004.5
203.60※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: None: None: None: None(4) Shares outstanding (common stock)①Number of shares outstanding at the end of period (treasury stock included)
As of August 2017
54,169,633 shares
As of February 2017
54,169,633 shares②Treasury stock at the end of period
As of August 2017
1,591,810 shares
As of February 2017
1,615,195 shares③Average number of stock during period (quarterly cumulative period)
Six months ended August 2017
52,569,708 shares
Six months ended August 2016
52,546,701 shares*Financial summary is not subject to the quarterly review procedures*Explanation regarding appropriate use of business forecasts and other special instructions(Precautions regarding forward-looking statements)
Forecasts regarding future performance in this material are based on information currently available to thecompany 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 theforecasts due to various factors.

－ 2 －Quarterly Consolidated Financial Statements
Quarterly Consolidated Balance Sheet(Million yen)Previous fiscal year
(February 28, 2017)

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, netLand
Other, netTotal 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, 2017)

31,71736,958
3,577
－
3,050
31,713
5,591-202
112,405

33,472
37,620
6,362
100
2,974
31,7136,004-189
118,059

1,644
1,975
5,469
9,089

1,609
1,911
5,923
9,444

7,038
2,056
9,095

6,628
1,999
8,628

4,5464,905-536
8,915
27,099139,505

4,646
4,655-535
8,766
26,838144,898

(Million yen)

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
Liabilities relating to retirement benefits
Asset retirement obligation
Other
Total fixed liabilitiesTotal liabilities
Net assets
Shareholders’ equity
CapitalCapital surplus
Retained earnings
Treasury stock
Total shareholders’ equity
Accumulated other comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Total accumulated adjustment relating to retirement benefits
Total accumulated other comprehensive income
Stock acquisition rights
Non-controlling interests
Total net assets
Total liabilities and net assets－ 4 －Previous fiscal year
(February 28, 2017)

Current Second Quarter(August 31, 2017)23,474
5,133241
30
3,493
1,298
117
10,27744,06525,493
6,130
212
40
3,364
1,644
63
8,511
45,461

293
221
1,613
49
1,172
3,350
47,416

358
167
1,537
49
854
2,968
48,4293,238
18,94966,795-436
88,546

3,238
18,98770,949-430
92,743

964
251
-417
799
263
2,480
92,089139,505

1,080
211
-373
918
309
2,497
96,468144,898

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
Other
Total non-operating revenues
Non-operating expenses
Interest 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
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, 2016 –August 31, 2016)

Current Second Quarter(March 1, 2017 –August 31, 2017)

151,400
131,855
19,544
11,0398,505

151,801
131,765
20,035
11,228
8,806

32
41
32
64
170

24
38
37
80
180

10
158
169
8,506

15
92
107
8,878

469
－
469

－
22

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

11－
77
89
8,792
2,834
101
2,936
5,855
281
5,573

(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, 2016 –August 31, 2016)

Current Second Quarter(March 1, 2017 –August 31, 2017)

5,556

5,855-99-349
53-3955,160

118-58
44
103
5,959

5,041

5,692

119266

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 provisionInterest and dividends income
Interest expenses
Investment loss (gain) on equity method
Loss (gain) on transfer from business divestitures
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
Increase (decrease) in accrued consumption tax etc.
Decrease (increase) in accounts receivable-other
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
Purchase of investment securities
Proceeds from sales and redemption of short-term andlong-term investment securities
Payments for deposit of subsidiaries and affiliates
Collection of deposit of subsidiaries and affiliates
Proceeds from business divestitures
OtherNet 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
Repayments of long-term loans payable
Cash dividends paid
Dividends paid to non-controlling interests
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, 2016 –August 31, 2016)

Current Second Quarter(March 1, 2017 –August 31, 2017)

8,773
989
430
545
-73
10-32
-469
-5,173
-1
4,414
-318
-301
-459
-157
8,176
101
-12
-3,512
4,753

8,792
1,121
400
264
-62
15
-37
－-3,496
76
3,025-1,935
159
-453
-75
7,794
83
-14-2,953
4,910

-140
340

-200
200

-1,832-1,500-114

-13

200

3-103,351
107,000
471
-413
2,159

-123,400
123,400－
9-1,50028
340－-1,370-50-17-1,070-187
5,655
19,47325,128-2890-15-1,419-226-10-1,609-45
1,755
31,00432,759