Summary of Financial Results for the Second Quarter Ended August 31, 2015
[Japan GAAP] (Consolidated)
October 7, 2015
C o m p a n y
AEON DELIGHT CO., LTD.
Listed on the TSE1
Stock Code9787
URL: http://www.aeondelight.co.jp
Representative
Ippei Nakayama, President and CEO
C o n t a c t
Yoshiyuki Kyomoto, General Manager, Group Strategy Div.
T E L: +81-6-6260-5632
Expected date of filing of quarterly report: October 14, 2015
Expected starting date of dividend payment: November 10, 2015
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 2015
(March 1, 2015 through August 31, 2015)(1) Consolidated results of operations(% change from the previous corresponding period)

Net sales
Million yen
142,783
134,049

Operating income
Million yen
%
8,121
5.4
7,702
1.7%
6.5
0.4

Six months ended Aug. 2015
Six months ended Aug. 2014
(Note) Comprehensive income
Six months ended August 2015: 4,808 million yen (17.1%)
Six months ended August 2014: 4,104 million yen (-12.7%)
Net income
per share

Net income
Million yen
4,682
4,380

Shareholders’ equity
ratio%
60.9
59.8

Net assets
per share%
6.9
5.6

Diluted net income pershareYen
88.93
83.23

Yen
Six months ended Aug. 2015
Six months ended Aug. 2014

Ordinary income
Million yen%
8,139
5.4
7,725
2.0

89.14
83.42(2) Consolidated financial position
Total assets

Net assets

Million yen
As of Aug. 2015
129,355
As of Feb. 2015
126,044(Reference) Shareholders’ equity:
As of August 2015: 78,743 million yen
As of February 2015: 75,406 million yen

Million yen
80,99977,495

Yen
1,498.97
1,435.64

2. Dividends
End of 1Q

End of 2Q
Yen

Year ended Feb. 2015
Year ending Feb. 2016
Year ending Feb. 2016 (forecast)

―
―

Yen
25.00
26.00

Annual dividend
End of 3Q
Yen―

Year-end

Total
Yen

―

Yen

25.00

50.00

26.00

52.00

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

3．Forecast of consolidated business results for the year ending February 2016
(March 1, 2015 through February 29, 2016)
Net salesYear ending Feb. 2016

Operating incomeMillion yen%

Million yen%

280,000

5.0

17,0007.2(% change from the previous corresponding period)
Net income perOrdinary income
Net income
shareYen
Million yen%
Million yen%

(Note) Revisions to business forecast for the current quarter: None－ 1 －17,000

6.6

9,400

7.7

178.96

※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 2015
54,169,633 shares
As of February 2015
54,169,633 shares②Treasury stock at the end of period
As of August 2015
1,638,011 shares
As of February 2015
1,645,216 shares③Average number of stock during period (quarterly cumulative period)
Six months ended August 2015
52,527,037 shares
Six months ended August 2014
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 －Consolidated Financial Statements(Consolidated Balance Sheet)(Million yen)Previous Fiscal Year
(February 28, 2015)

AssetsCurrent assets
Cash and deposits
Notes and accounts receivable-trade
Electronically recorded monetary obligationsInventories
Deposit of subsidiaries and affiliates
Other
Allowance for doubtful accounts
Total current assets
Fixed assets
Tangible fixed assets
Buildings and structures, netLand
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, 2015)

15,58036,674
3,381
2,618
41,326
5,065-168
104,477

13,13738,825
5,479
2,636
42,143
6,152-247
108,128

1,009
278
3,073
4,361

986
277
3,328
4,591

9,069
1,867
10,937

8,626
2,233
10,860

3,768
3,035
-535
6,268
21,567126,0443,523
2,751-500
5,774
21,226
129,355

(Million yen)

Liabilities
Current liabilities
Notes and accounts payable-trade
Electronically recorded monetary obligations
Income taxes payable
Reserve for bonuses
Reserve for directors’ bonuses
Other
Total current liabilities
Fixed liabilities
Reserve for directors’ retirement benefits
Liabilities relating to retirement benefits
Asset retirement obligation
Other
Total fixed liabilities
Total 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
Minority interest
Total net assets
Total liabilities and net assets－ 4 －Previous Fiscal Year
(February 28, 2015)

Current Second Quarter(August 31, 2015)

24,968
5,934
3,795
936
115
10,88946,64027,012
6,384
3,183
1,540
58
8,468
46,649

189
1,212
24
481
1,908
48,549

191
1,131
30
351
1,705
48,355

3,238
18,85052,388-443
74,032

3,238
18,85855,783-442
77,437

1,194
601
-422
1,373
166
1,922
77,495126,044

1,153
559
-406
1,305
226
2,029
80,999129,355

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

Net salesCost of sales
Gross profit
Selling, general and administrative expenses
Operating income
Non-operating revenues
Interest income
Dividend income
Investment gain on equity method
Other
Total non-operating revenues
Non-operating expenses
Interest expenses
Accident compensation cost
Other
Total non-operating expenses
Ordinary income
Extraordinary profit
Gain on sale of investment securities
Total extraordinary profit
Extraordinary loss
Loss on retirement of fixed assets
Total extraordinary loss
Income before income taxes and minority interests
Income taxes-current
Income taxes-deferred
Total income taxes
Net income before minority interests
Minority interests in income
Net income－ 5 －Previous Second Quarter(March 1, 2014 –August 31, 2014)

Current Second Quarter(March 1, 2015 –August 31, 2015)

134,049
116,770
17,278
9,575
7,702

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

48
28
9
85

48
28
40
23
139

2
751
62
7,725

4
37
79
121
8,139

15
15

160
160

7,740
3,096
156
3,252
4,487
107
4,380

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

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

Net income before minority interests
Other comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Adjustment relating to retirement benefits
Total other comprehensive income
Comprehensive income(Breakdown)Comprehensive income attributable to shareholdersof the parent company
Comprehensive income attributable to minority
shareholders－ 6 －Previous Second Quarter(March 1, 2014 –August 31, 2014)

Current Second Quarter(March 1, 2015 –August 31, 2015)

4,487

4,860-269-114-383
4,104-40
-27
16-52
4,808

4,014

4,61489193

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 provision for retirement benefits
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 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 of investment securities
Purchase of investments in subsidiaries
Payments for deposit of subsidiaries and affiliates
Collection of deposit of subsidiaries and affiliates
Other
Net cash provided by (used in) investing activities
Net cash provided by (used in) financing activities
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, 2014 –August 31, 2014)

Current Second Quarter(March 1, 2015 –August 31, 2015)

7,740
646
551
434
2
-

8,290
776
578
604
-39

8

2

-76
2
-15
-6,219
-71
6,630
-507
873
890
529
11,42173-2-3,674
7,818

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

-300
300

-60
60

-836

-1,36532-109,065
106,000-109-3,977183-136-110,425
109,608-84-2,218-1,261-29-1,290-31
2,518
12,028
14,546-1,312-67-1,380-72-2,642
15,476
12,833