Summary of Consolidated Financial Results
Financial Highlights
For the 3months Ended June 30, 2007 (Unaudited)
August 3, 2007
Listed Company Name: Asgent, Inc.

Listing Exchange: JASDAQ

Security Code No:4288

URL: http://www.asgent.co.jp/

Representative: Takahiro Sugimoto, President & CEO
Enquiries:

Shinji Suzuki, Managing Director & CFO

TEL: +81-3-5643-2581

1. Consolidated Business Results for the 3 months ended June 30, 2007
(1) Consolidated Operating Results
Note:Figures less than one million yen omitted, except for EPS and BPS

For the 3 months ended

Net SalesOperating Profit

Ordinary Income

Profit after Taxes

Millions of yen

Millions of yen

Millions of yen

Millions of yen

June 30, 2007

797+4.4%

(8)

-%

△7 -%

△8-%

June 30, 2006

763-5.3%

(17)

-%

△10-%

△14-%

3,390+2.8%

(156)

-%

△187-%△420-%For the year ended
Mar. 30, 2007

Note: the ratio represents the changes from the same period of the previous year

Basic EPS

Diluted EPS

YenYenFor the 3 months ended
June 30, 2007

(207.94)-June 30, 2006

(378.66)-(10,672.54)-For the year ended
Mar. 30, 2007

(2) Consolidated Financial Conditions

As ofTotal Assets

Shareholders` Equity

Millions of yen

Millions of yen

Shareholders’

BPS

Equity ratio
Millions of yen

Millions of yen

June 30, 2007

1,893960+50.8 %

24,332.86

June 30, 2006

2,445

1,363

+55.7 %

34,576.59

Mar. 30, 2007

2,318

958

+41.3 %

24,271.95

2. Forecast for the Consolidated Financial Results (For the year Ending March 31st ,2008)
Forecasts for the financial results remain the same as one on the financial statements for the year
ending March 31st ,2008 released on May 11th ,2007.

Net sales
For the period ending

Millions of yen

Operating

Ordinary

Profit after

ProfitIncomeTaxes

Millions of yen

Millions of yen

Millions of yen

Basic EPS
Yen

Sept. 30, 2007(6 months)

1,700+4.0%10-%5-%0-%0. 00

Mar. 31, 2008 (year)

3,600

+6.2%

80-%

70-%30-%759 .78

3. Summary of Consolidated financial statements（for the 3 months Ended June 30, 2007）(Unaudited)(1) Summary of Consolidated Balance Sheets
Note: Figures less than one thousand yen omitted

Account Title

June 30, 2006

June 30, 2007

AmountAmountRatio

RatioChangeAmountMar. 31, 2007

Ratio

Amount

Ratio

AssetsCurrent Assets
1.Cash and Deposits

605,367

364,574-240,792

530,019

2.Account Receivable-trade576,726

646,347+69,621912,645

3.Marketable Securities

10,232--10,232-

4.Inventories

337,299

94,733-242,566

325,528

5.Deferred Tax

91,18936,677-54,51141,0206.Corporate Tax Receivable

8,623

1,038

-7,585

1,038

7.Others

37,38445,553+8,16939,034

Allowance for Bad Debt

(1,035)(1,139)-104(1,139)Total Current Assets

1,665,787

68.1

1,187,785

62.7-478,001-28.7

1,848,146

79.7

Fixed Assets
Tangible Fixed Assets
1. Building

20,794

21,380+585

21,726

2.Tools, Furniture and Fixtures

43,467

235,952+192,484

38,596

3.Land

469

819

+350

819

Sub-total

64,731

2.6

258,152

13.7+193,420+298.861,143

2.7

Intangible Fixed Assets
1.Software

122,627

124,396+1,769117,371

2.Others

60,06568,342+8,27647,992Sub-total

182,692

7.5

192,73910.2+10,046+5.5

165,364

7.1

Investment and Other Assets
1.Investment Securities

332,025

191,342-140,682

181,1532.Deposits

57,35658,068+712

57,459

3.Deferred Tax

133,271--133,271-

4.Others

9,592

5,004

-4,587

5,405

Sub-total

532,24521.8

254,415

13.4-277,829-52.2

244,018

10.5

Total Fixed Assets

779,67031.9

705,30737.3-74,363-9.5

470,52620.3

2,445,457

100.001,893,092

100.0-552,364-22.6

2,318,672

100.0

Total Assets

Note:Figures less than one thousand yen omitted

Account Title

June 30, 2006

June 30, 2007

AmountAmount

Ratio

Ratio

ChangeAmountMar. 31, 2007
Ratio

AmountRatioLiabilities
Current Liabilities
1.Accounts payable-trade206,152

216,828+10,675

471,416

2.Short-term Loan Payble-412,000+412,000

115,000

3.Current Portion of Bond

60,000--60,000

500,000

4. Accounts Payble

75,661

120,489+44,828

108,451

5.Accrued Corporate Taxes

3,928

1,346

-2,581

5,036

6.Reserve for bonus

68,251

68,518+266

45,245

7. Others

48,011

74,367+26,356

78,238

Total Current Liabilities

462,005

18.9

893,55047.2+431,544+93.4

1,323,388

57.1

Fixed Liabilities
1.Bond590,000--590,000-

2.Reserve for retirement allowance

30,26938,759+8,489

36,905

Total Fixed Liabilities

620,269

25.4

38,7592.0-581,510-93.8

36,905

1.6

1,082,275

44.3

932,30949.2-149,965-13.9

1,360,294

58.7

1.Capital stock

768,800

31.4

769,500

40.6

+700

+0.1

769,500

33.2

2.Capital surplus

704,960

28.8

705,200

37.3

+240

+0.0

705,200

30.4

3.Earned surplus(129,973)(5.3)(544,095)(28.7)-414,121-(535,884)△23.1

Total Stockholders’ equity

1,343,786

54.9930,604

49.2-413,181-30.7

938,815

40.5--△2,450△0.1-2,450-(8,492)△0.4

19,3950.8

32,6281.7+13,233+68.2

28,055

1.2

19,3950.8

30,1781.6+10,782+55.6

19,562

0.8

Total Net Assets

1,363,182

55.7

960,78350.8-402,398-29.5

958,377

41.3

Total Liabilities and Net Assets

2,445,457

100.0

1,893,092

100.0-552,364-22.6

2,318,672

100.0

Total Liabilities
Net Assets
Stockholders’ equity

Appraisal／Conversion Differences
1. Apprisal Differences on
Investment Securities
2. E x c h a n g e C o n v e r s i o n
Adjustment AccountTotal Appraisal Conversion Differences

(2) Summary of Consolidated Statements of Income
Note: Figures less than one thousand yen omitted

3 months ended

3 months ended

June 30, 2006

June 30, 2007

AmountRatio

AmountⅠ Net Sales

763,837

100.0

Ⅱ Cost of Sales

508,124

Gross Profit

Account Title

ChangeYear ended
Mar. 31, 2007

Ratio

AmountRatio

AmountRatio

797,235

100.0+33,398+4.4

3,390,648

100.0

66.5

549,03968.9+40,915+8.1

2,361,726

69.7

255,71233.5

248,19631.1-7,516-2.9

1,028,921

30.3

272,86435.7

257,152

32.3-15,711-5.8

1,185,242

34.9(17,151)(2.2)(8,956)(1.2)+8,195-(156,320)(4.6)

Ⅳ Non-operating Profit

8,218

1.1

4,868

0.6

-3,349-40.8

33,441

1.0

Ⅴ Non-operating Expense

2,051

0.3

3,354

0.4

+1,303+63.5

64,276

1.9

Ordinary Income (Loss）(10,984)(1.4)(7,442)(1.0)+3,542-(187,156)(5.5)------

42,171

1.3(10,984)(1.4)(7,442)(1.0)+3,542-(229,327)

(6.8)

3,943

0.5

768

0.1

-3,175-80.5

191,512

5.6△14,928(1.9)(8,210)(1.1)+6,718-(420,839)(12.4)

Ⅲ

Selling, General and

Administrative expense
Operation Profit(Loss）

Ⅵ Extraordinary Loss
Profit(Loss) Before Taxes
Tax Expenses
Profit(Loss) After Taxes