Summary of Financal Results for the First Quarter Ended May 31, 2014
[Japan GAAP] (Consolidated)
July 2, 2014
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
Susumu Takahashi, General Manager, Group Strategy Div.
T E L: +81-6-6260-5632
Expected date of filing of quarterly report: July 14, 2014
Expected starting date of dividend payment: Preparation of quarterly supplementary financial document: Yes
Quarterly results briefing: None
（Rounded down to million yen）

１. Consolidated business results for the three months ended May 2014
(March 1, 2014 through May 31, 2014)(1) Consolidated results of operations(% change from the previous corresponding period)

Net sales
Million yen%
66,475-0.4
66,711
13.9

Three months ended May 2014
Three months ended May 2013

Operating income
Million yen
%
3,540
4.4
3,390
9.6

Ordinary income
Million yen%
3,558
4.6
3,403
9.7

Net income
Million yen
%
2,015
8.4
1,858
4.0(Note) Comprehensive income
Three months ended May 2014: 1,808 million yen (-16.1%)
Three months ended May 2013: 2,154 million yen (31.5%)
Net income
per share
38.39
35.43

Diluted net income pershareYen
38.30
35.33

Total assets

Net assets

Yen
Three months ended May 2014
Three months ended May 2013

(2) Consolidated financial position

Million yen
116,532
112,122

As of May 2014
As of Feb. 2014

Shareholders’ equity
ratio%
60.1
62.0

Million yen
71,86071,316

Net assets per
share
Yen
1,334.84
1,324.84(Reference) Shareholders’ equity
As of May 2014:70,081 million yen
As of February 2014: 69,553 million yen
2. Dividends
End of 1Q

24.00

Annual dividend
End of 3Q
Yen-

25.00

-

End of 2Q
Yen

Year ended Feb. 2014
Year ending Feb. 2015
Year ending Feb. 2015 (forecast)-Yen

Year-endTotal
Yen

Yen

24.00

48.00

25.00

50.00

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

3．Forecast of consolidated business results for the fiscal year ending February 2015
(March 1, 2014 through February 28, 2015)
Net sales

For the six months
ending Aug. 2014
Year ending Feb. 2015

Operating income(% change from the previous corresponding period)Ordinary income
Net income
Net income pershareYen
Million yen%
Million yen %Million yen%

Million yen%

134,000

0.3

7,600

0.3

7,600

0.4

4,150

0.1

79.05

270,000

5.0

16,0005.9

16,000

6.0

8,600

5.4

163.81(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: None: None: None: None(4) Shares outstanding (common stock)①Number of shares outstanding at the end of period (treasury stock included)
As of May 2014
54,169,633 shares
As of February 2014
54,169,633 shares②Treasury stock at the end of period
1,668,361 shares
As of May 2014
As of February 2014
1,669,701 shares③Average number of stock during period (quarterly cumulative period)
Three months ended May 2014
52,500,245 shares
Three months ended May 2013
52,465,681 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(Precautions regarding forward-looking statements)
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 to variousfactors.

－ 2 －[Quarterly Consolidated Financial Statements][Quarterly Consolidated Balance Sheet]
Fiscal year ended February
28, 2014 (February 28,2014)

AssetsCurrent assetsCash and deposits
Notes and accounts receivable-trade
Electronically recorded monetary obligations
Inventory
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 －(Million yen)First three months ofFY2015 (May 31, 2014)

12,56534,9522,468
2,504
32,4205,725-290
90,347

15,37736,886
4,427
2,346
30,7205,536-243
95,051

1,046
278
2,933
4,258

1,036
278
3,118
4,433

10,078
1,609
11,687

9,769
1,708
11,478

3,897
2,131
-199
5,829
21,775
112,122

3,635
2,134
-200
5,569
21,481
116,532

Fiscal year ended February
28, 2014 (February 28,2014)

Liabilities
Current liabilities
Notes and accounts payable-trade
Electronically recorded monetary obligations
Current portion of bonds
Income taxes payable
Reserve for bonuses
Reserve for directors’ bonuses
Other
Total current liabilities
Fixed liabilities
Reserve for retirement benefits
Reserve for directors’ 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 other comprehensive income
Stock acquisition rights
Minority interest
Total net assetsTotal liabilities and net assets－ 4 －(Million yen)First three months ofFY2015 (May 31, 2014)

21,895
4,806
5
3,633
975
95
7,894
39,306

24,707
7,214
5
1,498
1,865
26
7,933
43,250

555
170
20
753
1,500
40,806

555
172
21
671
1,421
44,672

3,238
18,81846,235-449
67,842

3,238
18,82046,990-448
68,600

1,365
346
1,711
165
1,597
71,316112,122

1,205
275
1,480
202
1,576
71,860116,532

[Quarterly Consolidated Statement of Income and Quarterly Statement of Comprehensive Income][Quarterly Consolidated Statement of Income][First three months of FY2015]

Net sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Operating income
Non-operating revenues
Interest income
Dividend income
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 －First three months ofFY2014 (March 1, 2013 –May 31, 2013)
66,71158,538
8,173
4,782
3,390(Million yen)First three months of
FY2015 (March 1, 2014 –May 31, 2014)
66,47558,168
8,306
4,766
3,540

21
16
18
56

23
16
4
44

00
43
44
3,403

1
519
26
3,558

12
12

15
15

4
4
3,411
1,573
-11
1,561
1,849
-8
1,858

3,573
1,42993
1,522
2,051
352,015[Quarterly Consolidated Statement of Comprehensive Income][First three months of FY2015]

Net income before minority interests
Other comprehensive income
Valuation difference on available-for-sale securities
Foreign currency translation adjustment
Total other comprehensive income
Comprehensive income(Breakdown)Comprehensive income attributable to shareholdersof the parent company
Comprehensive income attributable to minority
shareholders

First three months ofFY2014 (March 1, 2013 –May 31, 2013)
1,849(Million yen)First three months ofFY2015 (March 1, 2014 –May 31, 2014)
2,051

222
81304
2,154-159-83-243
1,808

2,142

1,7841123●Notes on quarterly consolidated financial statements(Notes on going concern assumption)
First three months of FY2015 (March 1, 2014 – May 31, 2014)
None●(Notes if there is a significant change in the amount of shareholders' equity)
First three months of FY2015 (March 1, 2014 – May 31, 2014)
None－ 6 －