Summary of Financial Results for the Second Quarter Ended August 31, 2014
[Japan GAAP] (Consolidated)
October 3, 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: October 14, 2014
Expected starting date of dividend payment: November 10, 2014
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 2014
(March 1, 2014 through August 31, 2014)(1) Consolidated results of operations(% change from the previous corresponding period)

Net sales
Million yen
134,049
133,552

Six months ended Aug. 2014
Six months ended Aug. 2013

%
0.4
5.3

Operating income
Million yen
%
7,702
1.7
7,575
6.5

Ordinary income
Million yen%
7,725
2.0
7,571
6.3

Net income
Million yen
4,380
4,147Shareholders’ equity
ratio%
59.1
62.0

Net assets
per share%
5.6
5.1(Note) Comprehensive income
Six months ended August 2014: 4,104 million yen (-12.7%)
Six months ended August 2013: 4,699 million yen (18.8%)
Net income
per share
Yen
Six months ended Aug. 2014
Six months ended Aug. 2013

83.42
79.04

Diluted net income pershare
Yen
83.23
78.83

(2) Consolidated financial position
Total assets

Net assets

Million yen
122,334
112,122

As of Aug. 2014
As of Feb. 2014

Million yen
74,15471,316

Yen
1,377.34
1,324.84(Reference) Shareholders’ equity:
As of August 2014: 72,325 million yen
As of February 2014: 69,553 million yen
2. Dividends
End of 1Q

End of 2Q
Yen

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

Yen

―
―

24.00
25.00

Annual dividend
End of 3Q
Yen―

Year-end

Total
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 year ending February 2015
(March 1, 2014 through February 28, 2015)
Net salesYear ending Feb. 2015

Operating income

Million yen%

270,000

5.0

Million yen%

16,0005.9(Note) Revisions to business forecast for the current quarter: None－ 1 －(% change from the previous corresponding period)
Ordinary income
Net income
Net income pershareYen
Million yen%
Million yen%
16,000

6.0

8,600

5.4

163.81※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)
54,169,633 shares
As of August 2014
As of February 2014
54,169,633 shares②Treasury stock at the end of period
As of August 2014
1,658,971 shares
As of February 2014
1,669,701 shares③Average number of stock during period (quarterly cumulative period)
Six months ended August 2014
52,504,746 shares
Six months ended August 2013
52,468,231 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 to variousfactors.

－ 2 －Quarterly Consolidated Financial Statements
Quarterly Consolidated Balance Sheet(Million yen)Previous Fiscal Year
(February 28, 2014)

AssetsCurrent assets
Cash and deposits
Notes and accounts receivable-trade
Electronically recorded monetary obligations
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, 2014)

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

14,88436,9896,421
2,574
35,485
4,977-160
101,172

1,046
278
2,933
4,258

1,047
278
3,084
4,410

10,078
1,609
11,687

9,483
1,735
11,218

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

3,465
2,357
-291
5,531
21,161
122,334

(Million yen)Previous Fiscal Year
(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 assets
Total liabilities and net assets－ 4 －Current Second Quarter(August 31, 2014)

21,895
4,806
5
3,633
975
95
7,894
39,30625,983
7,318
3,122
1,409
55
8,946
46,834

555
170
20
753
1,500
40,806

558
178
26
581
1,344
48,1793,238
18,81846,235-449
67,842

3,238
18,832
46,335-446
70,978

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

1,096
249
1,346
187
1,641
74,154
122,334

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

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
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, 2013 –August 31, 2013)
133,552
116,570
16,981
9,406
7,575(Million yen)
Current Second Quarter(March 1, 2014 –August 31, 2014)
134,049
116,770
17,278
9,575
7,702

44
28
1992

48
28
985

194
96
7,571

2
59
62
7,725

12
12

15
15

6
6
7,578
3,183
162
3,346
4,231
84
4,147

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

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

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－ 6 －Previous Second Quarter(March 1, 2013 –August 31, 2013)
4,231(Million yen)
Current Second Quarter(March 1, 2014 –August 31, 2014)
4,487

263
204
468
4,699-269
-114
-383
4,104

4,583

4,014

116

89

Quarterly Consolidated Statement of Cash FlowsNet 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 provision for directors'
retirement
Interest and dividends income
Interest expenses
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.
OtherSubtotal
Interest and dividends income receivedInterest 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 property, plant and equipment andintangible fixed assets
Payments for deposit of subsidiaries and affiliates
Collection of deposit of subsidiaries and affiliates
Collection of loans receivable
Other
Net cash provided by (used in) investing activities
Net cash provided by (used in) financing activities
Cash dividends paid
OtherNet 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, 2013 –August 31, 2013)(Million yen)
Current Second Quarter(March 1, 2014 –August 31, 2014)

7,578
580
572
433

7,740
646
551
434

-7

2-58-73
1-4,341-296
11,449185-722277
548
16,18073-1-3,16813,083-76
2-6,219
-71
6,630
-507
873
890
514
11,42173-2-3,674
7,818

-60
260

-300
300

-896

-836

0

1

-99,700
92,000409-427-8,414-109,065
106,000
8-86-3,977-1,206-59-1,265
127
3,529
9,676
13,206-1,261-29-1,290-31
2,518
12,028
14,546